Change search
ReferencesLink to record
Permanent link

Direct link
Budget effectiveness in multinational companies: An empirical examination of environmental interaction on cognitive and affective effects of two dimensions of budgetary participation
Åbo Akademi USA.
Bryant College USA.
1993 (English)In: Scandinavian Journal of Management, ISSN 0956-5221, Vol. 9, no 4, 299-316 p.Article in journal (Refereed) Published
Abstract [en]

This study examines the interaction between two dimensions of budgetary participation and environmental dynamism on perceptions of budget effectiveness in multinational companies. Unique features are dichotomies of: (i) domestic and foreign subunits; (ii) two dimensions of budget participation, communication and influence; and (iii) two facets of effectiveness perceptions, higher level involvement and outcomes of budget process. Results show that benefits of budgetary participation are limited and not consistent. Significant differences between foreign and domestic subunits are apparent. The primary perceived benefits are associated with communication. Budget influence is associated with positive perceptions of top-level involvement in foreign subunits but negative perceptions of outcomes of budget process in both domestic and foreign subunits.

Place, publisher, year, edition, pages
Elsevier , 1993. Vol. 9, no 4, 299-316 p.
Keyword [en]
Multinational corporations, budgetary participation, environmental dynamism, job satisfaction, performance
National Category
Business Administration
Research subject
Business Studies
URN: urn:nbn:se:umu:diva-50251DOI: 10.1016/0956-5221(93)90026-OOAI: diva2:460968
Available from: 2011-12-01 Created: 2011-12-01 Last updated: 2012-08-20Bibliographically approved

Open Access in DiVA

No full text

Other links

Publisher's full text

Search in DiVA

By author/editor
Hassel, Lars
In the same journal
Scandinavian Journal of Management
Business Administration

Search outside of DiVA

GoogleGoogle Scholar
The number of downloads is the sum of all downloads of full texts. It may include eg previous versions that are now no longer available

Altmetric score

Total: 27 hits
ReferencesLink to record
Permanent link

Direct link