ALFRED
P.
WORKING PAPER
SLOAN SCHOOL OF MANAGEMENT
LEADERSHIP BEHAVIOR, BUDGETARY PARTICIPATION
AND PERFORMANCE
by
Peter Browne 11
and
Kenneth A. Merchant
WP 1174-80
November 1980
MASSACHUSETTS
INSTITUTE OF TECHNOLOGY
50 MEMORIAL DRIVE
CAMBRIDGE, MASSACHUSETTS 02139
LEADERSHIP BEHAVIOR, BUDGETARY PARTICIPATION
AND PERFORMANCE
by
Peter Brownell
and
Kenneth A. Merchant
WP 1174-80
November 1980
-1-
Leadership Behavior, Budgetary Participation
and Performance
INTRODUCTION
During the last two
managerial
desirable
accounting
design
array
design
of
participation
in
studying
features
commitment (Stedry and Kay,
acceptability
DeCoster,
of
The
effects
budgetary
of
difficulty
goal
1975),
cognitive dissonance
effects of varying
1967)
work,
which
area
has
leadership style
been
studied
some
in
depth
budgetary settings.
in
namely that supervisors tend
expressing their leadership style.
field
of measurement
to
Coons,
development in
instrumentation
area
the
accounting
budgetary
clarifying
of
(1952)
means of
for
organizational
the
leadership
style,
(LBDQ)
most
(Stogdill
1957).
While much has been learned
about
as
the
on
is
This
employ budgets
notably the Leadership Behavior Descriptive Questionnaire
and
and
advances along this line of
Empirical
inquiry have been made possible by the
behavior
and
(Foran
research developed out of one of the major conclusions of Argyris'
seminal
goal
on
feedback on attitudes (Cook,
felt
on
of criterion
types
1974) represent just a few configurations of studied variables.
particular
One
(Milani,
constitutes
what
of
The
research in
question have been as broad as
studied.
1966),
standards
question
systems.
basic
this
of behavioral
deal
the
on
budgeting
of
performance
on
great
a
focused
has
features
variables employed
the
decades,
effects
of
varying
research on the
settings
some
of
from
organizational
leadership
question of the
mixed.
has
been
the
relationships
behavior
styles,
the
researchers
evidence
from
impact of leadership style
in
part,
at
This
study
which
have
limited success in the past.
nno^iq
is
aimed,
been
in
investigated
with
-2PRIOR LITERATURE
An
early budget-related
important,
Fertakis
reported
and
(1967)
by
on
leadership study was
DeCoster
Fertakis
and
conducted
by
This
(1968).
study aimed at investigating the impact on budget-related pressure of two
central
dimensions
the
from
The results were surprising
that
dimensions
both
pressure.
consideration and structure initiation.
LBDQ,
(at least to the authors)
that they revealed
positively related
significantly and
were
in
budget
to
had been hypothesized that only structure initiation would be
It
so related.
A more recent study by Hopwood
DeCoster
Fertakis'
and
Hopwood
result.
1974) provided some insight into
(1972,
identified different combinations
of the two
leadership style dimensions,
initiation,
as
consideration and structure
representing what he called "profit conscious" and "budget
constrained", styles, as he studied the effect of leadership tendencies on
job-related
tension.
His
most
interesting
result
unbalanced
that
was
styles, that is high on one leadership dimension and low on the other, were
significantly
related
hypothesized
that
to
level
leadership
consideration would have
Although he
the
did
a
not
of
style
job
high
tension.
on
In
particular,
he
low
on
structure
and
positive effect on job tension.
test
the
question,
Hopwood
suggested
that
leadership balance, via job tension, would probably have adverse effects on
performance.
this
Otley,
specific
Hopwood 's
(1978) extended Hopwood 's work, and provided
question.
hypothesis,
achievement)
was
leadership style.
in
However
that
associated
his
higher
with
the
results
performance
tension
a
test of
were contradictory to
(in
terms
producing,
of
budget
unbalanced
-3results
The
because
of
indicate
they
Hopwood's
both
that
the
Otley's
and
significant
most
studies
effects
of
leadership style dimension are most clearly uncovered when
interacts
with,
is
or
suggested
moderated
second
unbalanced
styles
particular
a
dimension
this
Specifically,
dimension.
a
by,
important
are
Hopwood
has
avoided,
although Otley's failure to confirm this result has left open the
that
should
leadership
of
question of the direction of the interactive effects.
be
One purpose of this
paper is to provide further evidence on the question.
It
should be pointed out at this juncture that the notion that certain
leadership style dimensions interact with other dimensions in their effect
on various criterion variables
behavior
demonstrated
have
Misumi and Toshiaki
1962;
Hunt and
1965;
,
Hill.
1971;
not new.
is
Many studies in organizational
phenomenon
this
Skinner,
Beer 1966;
Dessler,
of managerial accounting generally,
(e.g.
1972,
1969;
1973).
and budget
Fleishman
and
Ko,
1973;
Fleishman and Peters,
However,
in
the context
system design specifically,
our knowledge of the effects of these interactions is rudimentary at best.
A second purpose of this study is to attempt to unravel the effects on
performance of budgetary participation.
Past literature is in considerable
conflict on the question of whether budgetary participation has desirable
Results in the literature range from strong positive
consequences or not.
associations between participation and performance (e.g., Bass and Leavitt,
1963;
Kenis,
1960;
Milani,
little observable association
1979),
1975),
association (Stedry,
One
failure
factors"
indeed,
and,
1960; Bryan and Locke,
possible explanation
of
researchers
(Hopwood,
results
to
for
give
which
Israel
indicate
a
and
As,
negative
1967).
this mixture
proper
(French,
of results
consideration
to
stems from
the
the
"conditional
1976) which determine the effects of participation.
In
-li-
context
the
of
leadership
Argyris
style,
made
(1952)
the
specific
suggestion that an avowed attempt at high levels of budgetary participation
would,
presence of inappropriate leadership style, be suspected by
the
in
subordinates
as
Argyris
manipulative.
coined
participation" to describe the resulting perception.
Argyris'
provided by French et al
contention was
budgetary participation was provided
where
employ the resulting budget as
suffered.
French,
et
al
.
of
"high"
a
while
employed
.
"low"
who showed that
(1966),
superiors
permit
to
more powerful sanction device, performance
a
threat condition,
participation,
"pseudo-
Empirical support for
solely to
"threat"
two
operationalize the superior's style of budget use.
under
term
the
conditions
to
The results showed that
performance was better with lower levels
threat
levels
combined
levels of participation, as far as performance is concerned.
participation may have very
with
better
important,
These results
but
hitherto
suggested
that
unstudied,
interactive effects with leadership style characterized
LBDQ dimensions discussed above.
Thus,
higher
by the
second purpose of this study is
a
to provide evidence on this question.
HYPOTHESIS
The
study
two separate research questions which provide the
can
concerning
left
be
formalized
the
impact of balanced
entirely
in
its
into
null
three
form
hypotheses.
versus
due
to
imbalanced
the
The
focus
first
leadership
existence
of
for
this
question,
styles
is
contradictory
evidence in the literature to date:
H
•
Leadership balance, defined in terms of the degree of similarity
of levels of structuring and considerate behavior
significant effect on performance.
(LBDQ),
has no
-5-
question
second
The
concerns
role
the
budgetary
of
participation
a
Quite apart from
moderating influence on the impact of leadership balance.
the results obtained
as
this question will focus on the role
from testing H.,
of budgetary participation as an influence on the strength of the observed
relationships
studied
this
research
second
separate hypotheses are
Two
H..
in
issue;
participation on performance,
concerning
one
and
concerning
one
leadership balance and participation.
mixture
the
of
evidence
the
in
the
far
As
literature
the
the
as
again
formulated
direct
for
effects
interaction
of
between
former is concerned,
calls
hypothesis
a
fo>-
statement in null form:
Budgetary
H^:
participation
has
significant
no
effects
on
performance
On
latter
the
style,
and
will
issue
interaction between participation
the
,
Following Argyris (1952)
seme positive expectations can be offered.
French et
be
al
.
observed
(1966),
between
affecting performance.
it
is
expected
leadership
that
balance
Specifically,
it
is
leadership
and
a
and
significant
participation
budgetary
expected
that
interaction
in
the
presence
of unbalanced leadership styles (that is, styles which are reported high on
one leadership dimension and low on
the other
effectiveness of budgetary participation.
In
)
will
its null
seriously impair the
form,
the hypothesis
can be stated as follows:
H_:
There
is
no
significant
interaction
between
leadership
style
balance and budgetary participation affecting performance.
METHOD
Generally,
through
single
an
set
approach
of
strengthening
substantial
which
of
research
employs multiple measures
respondents.
Campbell
and
Fiske
method
on
is
variables
(1959)
refer
afforded
with
to
a
this
-6-
approach as
the
of
a
"multi-method/mono-trait" structure, permitting an assessment
reliability
validity of the
and
research measures employed.
However, such an approach does not overcome the problem of generalizability
which might be confined to the population represented by the single sample
employed.
Thus,
for this study,
two quite different research samples were
used to provide the data to test the hypotheses.
Samples
consisted
sample
first
The
managers
in
19
questioned
cost-center
from a single
Sample 2 consisted of 201 middle-level manufactur-
manufacturing company.
managers
middle-level,
involved in production and distribution functions,
managers,
ing
forty-eight
of
firms
each
in
firm
sample
of
varied
2
number
The
industry.
electronics
the
in
three
from
to
of
21
depending on the organization's size and willingness to have their managers
spend time on the study.
Measures
variables
The
style,
requiring
measurement
participation
budgetary
in
this
study
measured by using the Ohio State Leadership scale revised LBDQ
Description
Behavior
instrument
uses
20
Form
Questionnaire),
items
to
measure
the
(Stogdill,
XII
was
Leadership style
performance.
and
leadership
are
subordinates'
(Leadership
This
1963).
perceptions
of
his/her superior's behavior along two dimensions:
A
Consideration
(2)
Initiating Structure
sample item
make
—
(1)
it
f-om the
pleasant
tc
Structure scale is:
Each item is scaled
of subordinates'
—
the extent to which the superior def fines
the subordinates' roles.
Consideration
be
member
a
ideas and feelings, and
of
scale
his
"He does little things to
is:
group,"
and
for
the
Initiating
"He lets subordinates know what is expected of them."
from
1
(Always)
to
5
(Never).
The measures
for
each
-7-
dimension of leadership style
computed
are
by summing
the
scores
the
for
appropriate 10 questions, and thus the theoretical range for each dimension
is
10-50.
A
leadership balance
variable
constructed
was
scores.
these
from
Leadership style was considered balanced and coded +1 if the measures of
particular superior's style
dimensions
below the mean
_or
unbalance, and coded -1,
above
were
the
mean
both dimensions.
on
if one dimension
A
leadership
both
on
a
style was considered
scored above the mean, the other
below the mean
Budgetary participation was measured by using different, but of course
instruments.
related,
first phase,
the
In
a
direct attempt at measurement
of participation was made through the use of Milani's (1975) 6-item, Likert
scale.
sample
A
item
often
"How
is:
does
your
superior
seek
requests, opinions and/or suggestions when the budget is being set?"
was scored on
In
scale of
a
the second phase,
modified
version
of
the
(Never)
1
This
(Very frequently).
to 7
participation was measured as part of
behavior
budget-related
Swieringa and Moncur (1975).
your
instrument
slightly
a
by
developed
This instrument provides a list of 44 related
activities and asks managers to indicate how often each takes place using
scale from
the
SPSS
1
(never)
(Stastical
to 5
(always).
Package
for
These data were factor-analyzed, using
the
Social
Sciences;
Nie
et
1975)
al,
.
inferred factor approach with oblique direct oblimin rotation (with
6=0).
Two budget participation factors emerged with eigenvalues greater than
as reported
in
an
(1)
influence on budget plans,
The
items loading
factor
scores
(Merchant,
earlier paper
en
for
these
these
participation variables.
and
two
two
a
(2)
1980),
and
1.0,
these were labeled:
personal involvement in budgeting.
factors
factors
are
presented
were
used
in
as
Table
the
1.
The
budgetary
-8-
Performance
performance
The
measure
Phase
in
This measure was
performance.
overall
employed
was
I
also used
phase
in
supplemented by asking for ratings from the managers'
managers
201
The
superiors.
Each
these
of
performance
overall
the
in
Phase
superiors
ratings
and
was
asked
each of
in
of
but it was
II,
immediate superiors.
reported
sample
II
self-rating
a
to
provide
to
different
131
rating
a
of
areas of performance which
15
were shown by Mahcney (1967) and Mahoney and Frost (197*0 to provide useful
discriminations among organizational performances.
performance areas were then factor analyzed
factors
Two
for 60.6? of the total variance.
6=0)
oblimin rotation (with
and
follows
were
used
as
measures
in
15
accounting
extracted,
percentage of variance explained by
the
2.
phase
factor scores for these two
The
II,
and
they may be described
as
:
Integration/Results
Extent to which the organization
performance and meets its commitments.
2.
Adaptation
Extent to which the organization suggests and
adapt to new ideas and directions.
:
achieves high
:
phase
overall
the
dimensionality.
the
1.
Thus,
in
factor loadings after oblique direct
The
each of the factors are shown in Table
factors
reduce
to
1.0 were
eigenvalues greater than
with
The ratings
II
used
performance,
superior, (3)
a
four
(2)
an
performance
overall
measures:
(1)
a
is
able
self-rating
to
of
performance rating from the immediate
superior-rating of integration/ results
,
and
(4)
a
superior-
rating of adaptation.
Results
Hypothesis
1
Questionnaires
phase
I
were
collected
from
all
forty-eight
study, a satisfying 100% response rate.
managers
in
the
However, two sets of data
-9were omitted due to improper completion of the performance measure, leaving
the sample size for testing of hypotheses at N=46.
were received
the
phase II,
responses
from 170 of the 201 manufacturing managers (85*),
and 85 of
superiors
99
leadership
participation,
yielded
This
(86?).
style,
a
and
In
complete
self-
of
set
and
ratings of
superior
performance for 131 managers out of the original sample of 201
Hypothesis
between
coefficient
performance.
The
conflict
partial
the
negative association emerged,
unbalanced
presented
phases
I
and
in
Table
In
II.
association
with
correlation
Pearson
balance
leadership
phase
In
phase
and
results are
The
3.
no
II,
leadership balance and performance was uncovered,
positive
the
(65%).
I,
a
in
significant
indicating that performance was better under
conditions.
leadership
of
variables,
relevant
results are
between
examination
via
tested
was
1
including
data,
adaptability.
This
relationship
between
except for a significant
last
result
suggests
that
managers maintain higher levels of adaptability under balanced leadership
styles.
conflict between the results of the
The
similar
to
previously
noted
conflict
between
Hopwood suggested (but did not show)
(1978).
result
a
from a
two
phases of
Hopwood
this
(1972)
study is
and
Otley
that poorer performance would
leadership style high on structure but low on consideration
than from more balanced styles.
This suggestion is partially in line with
However,
the results of phase II of this study.
Otley provided conflicting
results which showed that this leadership style was in fact preferred over
others in terms of performance.
the results of phase
To
explore
dimension
were
this
I
Otley's result is partially in line with
of this study.
question
examined
further,
individually
the
under
effects
balanced
of
each
leadership
and
under
unbalanced
-10conditions.
Each
dimensions
two
the
of
under each of the two balance conditions and
Table
consideration is seen to have
results are presented
the
phases,
both
In
in
favorable impact on performance in
strong
a
performance
with
results of this analysis are interesting.
The
4.
correlated
was
unbalanced conditions while structure has seriously adverse consequences in
the
circumstances.
same
Where
structure has either no impact (phase
impact (phase II).
of
other
words,
dimension
the
consistent
evidence
previous
with
which
in
moderated
are
suggests
by
the
structure
case
level
literature
of
the
which
both
suggests that
phases
balance and
however,
however,
1,
a
however,
a
positive
appears
has
of
other.
shown
effective.
null
vastly different
In
each
leadership
This
result
is
existence
of
the
conservative assessment of the
the
(with
commensurate
a
Returning to the main
thrust
evidence
from
hypothesis of no relationship between
performance cannot be rejected.
the
by
effects
the
that
interactions between leadership dimensions.
of hypothesis
tendency towards
a
accompanied
unless
consequences)
consideration,
level
or
I)
balanced,
is
These results suggest that structure is resented
performance
adverse
style
leadership
effects
In
interpreting this result,
consideration
of
and
structure
on
performance in balanced versus unbalanced conditions are worthy of note.
Hypothesis
The
2
hypothesis
second
participation on performance.
results of both
associated
phases).
Kenis,
with
This
1979)
phases
are
concerned
Table
the
direct
effects
of
budget
sets out the relevant results.
5
consistent.
Participation
is
The
postively
performance (particularly the self rating version in both
result
is
consistent
with
some
previous
and permits the rejection of hypothesis
2.
literature
(e.g.
-11-
Hypothesis
3
Hypothesis
leadership
suggested
3
balance
possibility
the
an
interaction
The
performance.
affecting
participation
and
of
between
results
(presented in Table 6) provide some support for the rejection of hypothesis
3.
In
phase
performance
participation
I,
only
the
in
conditions
unbalanced
significant.
affecting
dimension
involvement
in
but
phase
in
particularly on
performance
two
the
II,
in
statistically
not
are
effects
Its
dimensions
the
—
Strong positive associations in the balanced
efficiency and adaptability.
condition disappear
emerges
result
condition.
positive
appear
still
similar
A
leadership
balanced
with
association
positive
significant
has
condition
unbalanced
the
with
the
effect of
involvement on adaptability actually tending toward negative.
It
should
noted,
be
performance in phase
shows stronger
II
been
is
result,
justified,
generalizing from
results
an
shows an opposite
the
self
result.
rating measure
a
but
tentative rejection of hypothesis
a
conflict
this
single sample.
interaction
with
The
one
or
of
That is, participation
positive associations in the unbalanced condition.
absence of this last
have
that
however,
illustrates
the
In
3
the
would
danger
of
most likely explanation for these
more
contextual
influences
not
measured in this study.
As
a
further
test
for
interactions,
correlation
the
coefficients
across the balanced and unbalanced group were tested for differences.
coefficients were normalized by
and
tested
for
this analysis.
a
procedure outlined by Hoel (197^,
significant differences.
Table
7
p.
The
167)
presents the results of
The results support the discussion above.
-12-
SUMMARY AND CONCLUSION'S
results
The
two-phase
this
of
being high on both the consideration and
low on
tendency
both,
was
towards
a
consistent
some
and
some
Leadership balance, defined as leadership behavior
inconsistent findings.
or
show
study
negatively related
to
association
positive
structure dimensions,
initiating
performance
noted
was
phase
in
phase
in
I,
but a
Some
II.
reconciliation of this conflict was achieved by examining the effects of
leadership
each
(balanced
dimension
unbalanced).
and
was negatively related
performance
on
The
results
each
in
unbalanced
structuring
Apparently,
behavior
degree of considerate
groups
two
performance of individuals reporting
to
commensurate
a
the
initiating structure
that
showed
leadership styles on the part of their superior.
styles require
of
order
in
to
avoid adverse consequences.
The basic conflict between the results of Phases
however.
curiosity,
related
variables
forming
the
It
may
studied
not
phase
possible
is
sample
I
were
that
hold
interactions
the
drawn
and
I
remain as
II
with
other
explanation.
The
company
which
from
a
a
task-
managers
faced
a
relatively stable production technology while those in phase II were drawn
from
a
fast-growth
dynamic,
industry.
Higher-level
variables,
technological or environmental stability, may therefore also
such
as
interact with
leadership styles.
In
both
phases,
budgetary
associated with performance.
Locke,
participation
was
found
to
be
While some previous evidence (e.g.
strongly
Eryan and
1967) suggests a reverse relationship, the result is consistant with
the bulk of the evidence from previous literature.
The partial conflict noted between
hypothesis
3
is
related
to
the
results of phases
the conflicting results noted
and
II
on
on hypothesis
1.
I
-13In
phases of the
both
positive
influence
problematic.
participation was
study,
presence
the
in
there
elaborate,
To
of
study that performance was better
leadership
strong
was
found
to
exert a stronger
conditions
evidence
which
phase
in
I
were
of the
unbalanced leadership conditions.
under
Participation, when introduced to the analysis, was found to have strongest
positive effects in the balanced leadership condition.
some
performance
evidence of better
was
found
In
balanced
the
in
phase two, where
leadership
condition, participation was seen to positively influence performance more
in
unbalanced
the
tended
condition.
ameliorate
to
(balanced in phase
I,
participation
therefore,
cases,
both
In
performance consequences of less effective
the
unbalanced in phase II) leadership styles.
The explanation as to why the two phases of this study are in conflict
with regard to the direct effect of leadership balance must await research
results incorporating the effects of other, potentially interactive,
variables,
as
introduce
some
considering
Strictly
discussed
important
interpreted,
that
relevant
and
important
the
phases
two
cannot
of
can
be
Hayes
(1977)
control
of
this
generalized
be
results
in
mind
in
corporations.
as
for
borne
be
necessary to
is
it
U.S.
areas
the
should
of
results
the
functions such as marketing for,
most
which
results
functional
example,
for
this same reason,
For
caveats
consistent
the
manufacturing-related
obvious,
above.
study.
beyond
It
generalized
when
not
is
other
to
pointed out, budgeting is
the
manufacturing
function.
Further research must also address the issue of whether the results hold at
other
managerial
results
hold
at
levels,
all
in
such
as
vice-president,
corporations
in
other
and
indeed
countries.
whether
On
this
point, Hofstede (1967) concluded an extensive survey of budgeting
with
the
cross-cultural
describe it)
is a
caveat
that
"the
game
of budget
Western game" (p. 281, parentheses added).
control
the
last
practice
(as
he
-14On the positive side,
phases
I
II
and
are
in
the
strength and value of the results on which
agreement
vastly different industrial
should
not
settings studied,
be
and
overlooked.
Given
methods
to
used
the
gather
data in each phase of this study, consistent results emerging in each phase
should
be
viewed
as
used
in
instruments
particularly
relevant
particularly
phase
each
since
effectively
case
the
in
strong
of
the
mutual
validation
results.
This
vastly
differing
of
point
the
is
approaches
employed to measure budgetary participation.
Future research,
of this study,
is
aimed
needed
in
at
clarifying some of the conflicting
results
much the same way as this study was motivated
by conflict from past research.
Similarly, we should not lose sight of the
need to give careful thought to research designs which build in a basis for
assessment of empirical measures used.
order
variable
interactions
and
Without the study of both higher-
research
instrument validity,
it
will
be
impossible to attribute conflicting results to the two possible causes of
higher-order interaction and "instrumentation-interaction".
-15-
Table
1
Factor loadings of Participation Variables
Factor
Title and items Loading >.4Q
Loading
INFLUENCE ON BUDGET PLANS
The budget is finalized only when I am
satisfied with it.
New budgets induce changes I have
suggested
13. 4
.67
.66
PERSONAL INVOLVEMENT IN BUDGETING
I investigate favorable as well as
unfavorable variances for my department.
Preparing the budget for my department
requires my attending to a great number
of details
I personally investigate budget variances
in my department.
Percentage
of Variance
4.7
,52
52
47
16-
Table 2
Factor loadings of Participation Variables
Factor
Title and items Loading >.1Q
Loading
INTEGRATION/RESULTS
Planning.
Avoidance of distruption and lost
time due to scheduling and coordination
problems
Reliability.
Meet objectives without need for
checking and follow-up.
Coordination.
Coordinate activities with other
organization units in advance.
Cooperation.
Observance of schedules
commitments to other organizational units.
Results emphasis.
Emphasis on results and
output, not procedures.
Delegation.
Degree of delegation by
supervisors within the department.
Productivity.
Efficient use of resources.
Cohesion.
Lack of complaints, grievances,
conflict within department.
53.4
.97
.87
.81
,76
,72
.65
.61
60
7.2
ADAPTATION
Flexibility
Percentage
of Variance
Quick to adapt to change and new
86
Initiation.
Initiate improvements in work
methods and operations; make suggestions.
Innovation.
Exhibit creativity in development
of new products, new services.
82
ideas
67
-17-
Table
3
Correlations between leadership balance and performance
Phase
Balance
Sample size
Significance
I
Phase
]
-18Table
4
Correlations between leadership dimensions and
performance under each balance condition
Phase
Balanced
Consideration
Initiating
Structure
Sample size
Unbalanced
Consideration
Initiating
Structure
Sample size
I
Phase II
-19-
Table
5
Correlations between participation and performance
Phase
Overall
Influence
Involvement
I
20-
Table
6
Correlations between participation and performance
in each of the balanced and unbalanced conditions
Phase
Balanced
Overall
Influence
Involvement
Unbalanced
Overall
Influence
Involvement
I
-21Table
7
Tests of Significance of difference between correlation
coefficients in balanced versus unbalanced groups
Phase
Participation
Influence
Involvement
I
-22-
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7
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