Please use this identifier to cite or link to this item: http://hdl.handle.net/10397/60528
Title: The moderating effects of personality and compensation schemes on the budgetary participation ‐ performance relationship
Authors: Leung, STW
Chan, SYS
Issue Date: 2001
Publisher: Emerald Group Publishing Limited
Source: Asian review of accounting (亞洲會計評論), 2001, v. 9, no. 2, p. 38-55 How to cite?
Journal: Asian review of accounting (亞洲會計評論) 
Abstract: Using a contingency approach, this study examines the moderating effects of personality and compensation schemes on the budgetary participation ‐ performance relationship. The data collected from a random sample of 303 chartered management accountants in Hong Kong was used to test three hypotheses. Multiple regression analyses found that both personality and compensation schemes interacted singly as well as jointly with budgetary participation in affecting performance. Post‐hoc tests further reveal that managers who perform better when they are highly participative in budget processes, are internally‐oriented, and receive a high variable‐pay income. The results are of interest not only to researchers but also to practitioners in management selection, job placement, and compensation package designs.
URI: http://hdl.handle.net/10397/60528
ISSN: 1321-7348
EISSN: 1758-8863
DOI: 10.1108/eb060742
Appears in Collections:Journal/Magazine Article

Access
View full-text via PolyU eLinks SFX Query
Show full item record

SCOPUSTM   
Citations

2
Last Week
0
Last month
Citations as of Apr 18, 2018

Page view(s)

27
Last Week
0
Last month
Citations as of Apr 15, 2018

Google ScholarTM

Check

Altmetric


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.