'
ALFRED
P.
WORKING PAPER
SLOAN SCHOOL OF MANAGEMENT
THE ROLE OF ACCOUNTING DATA IN PERFORMANCE
EVALUATION, BUDGETARY PARTICIPATION AND
ORGANIZATIONAL EFFECTIVENESS
by
Peter Brownell
WP 1171-80
November 1980
MASSACHUSETTS
INSTITUTE OF TECHNOLOGY
50 MEMORIAL DRIVE
CAMBRIDGE, MASSACHUSETTS 02139
THE ROLE OF ACCOUNTING DATA IN PERFORMANCE
EVALUATION, BUDGETARY PARTICIPATION AND
ORGANIZATIONAL EFFECTIVENESS
by
Peter Brownell
WP 1171-80
November 1980
-1-
The
Role of Accounting Data in Performance Evaluation,
Budgetary Participation and Organizational Effectiveness
'i
I
.
ntroduction
The relationship between managerial leadership style and the cognitive
behavioral
and
styles
has
been
organizational
of
fruitful.
In
extremely
an
which
subordinates
important
topic
organizational
the
in
inquiry
of
early
the
when
years,
various
both
in
The
have
area
behavior
by
elicited
are
behavior and management accounting research.
research
this
cf
responses
proceeds
very
been
research measurement
suitable
instruments and theoretically sound priors were almost non-existent,
advancement of knowledge was due largely to experimental wcrk, such as that
of Bavelas and his associates (see Bavelas,
late
1950s,
however,
area were made, due
group,
in
to
particular
significant
the developmental
Stogdill
taxonomy,
and
style.
Today, we are armed with
theory"
of
point to clear
style,
situations
in
in
a
led
to
(LBDQ).
"Initiation
been the focus of countless empirical
leadership
which
Questionnaire
"Consideration"
example).
In
the
leadership measurement
the
in
for
work of the Ohio State Leadership
Coons,
and
Leadership Behavior Description
this
advances
[1950],
of
the
Two
dimensions of
Structure"
studies of the
well-known
have
since
impact of leadership
relatively well articulated "contingency
the
sense
that
many replicated
results
which various leadership styles will be more
effective than others.
In
the management accounting
of budget
system design,
some
literature though, specifically the area
exploration of appropriate leadership style
has begun, but our knowledge is still
of
leadership
style
and
its
rudimentary.
consequences
were
HHCft-)^-
Although the relevance
shown
quite
early
to
be
important
the
in
budgeting
of
ares
LBDQ dimensions,
area may
available
organizational
[
"i
and
[1968]
in
behavior
viewed
is
inappropriate
as
in
a
This limitation may have seeded the pioneering work of
budgetary context.
Hopwood
Fertakis
and
the area
well-developed measurement instrumentation
the
that
be
in
in
One possible explanation of the lack of research effort
Hopwood [197^].
the
particularly
DeCoster
work of
the
are
have
studies
few
[1932]),
Two exceptions,
followed up from this beginningof the
(Argyris,
1973] which has been followed up by Ctley [1978].
972,
reasoned
Hopwood
information
accounting
of
role
the
that
in
a
superior's style of evaluation of subordinates should be considered in the
light
of
individual
goals
usually imperfect
a
goals
would,
alone
consequences
superiors
measurable
and
such
subordinates.
In
between
goals.
An
to
order'
this
test
emphasis
result
(JRT),
manipulative
even
and
tension
organizational
undue
situation,
a
job-related
as
peers,
and
such
in
overlap
in
on
goals,
measurable
dysfunctional
relationships
poor
behavior
Hopwood
hypothesis,
part
the
on
with
of
developed
measurement instrumentation aimed at classifying the evaluative behavior of
superiors according to the degree of emphasis placed on budget achievement
at
exclusion
the
behavior.
contrasting types;
a
(under
regardless
which
measurements
subordinates
budgetary
the
of
effective
of
evaluative
styles
subordinate
embraced
three
budget-constrained style (under which subordinates are
unfavorably evaluated
variances,
taxonomy
resulting
The
conceptions
wider
other
of
if
of
their
other
current
considerations),
imperfections
are
recognized
and
by
superiors)
and
information
performance
and
profit-conscious
incompleteness
incorporated
a
a
into
non-accounting
specifically,
and
reflects
of
the
style
budget
style
budget-based
evaluations
(under
of
which
accounting information more
generally, play relatively unimportant roles in evaluation).
results
The
of
style
constrained
Of
Hopwood's
study
evaluation
indicate
[1972]
associated
is
that
higher
with
budget
a
worse
JRT,
relations with superiors and peers and (possibly most importantly among his
criterion variables)
evidence of greater manipulative, dysfunctional
clear
behavior on the part of the subordinates than is elicited by either of the
Whether
styles.
other
two
more
important
criteria
or
or
these outcomes
not
can
effectiveness,
organizational
with
associated
be
such
as
performance, could only be speculated upon on the basis of Hopwood's data,
although
Hopwood,
question.
In
left
himself,
doubt
little
the question left
other words,
as
for
his
to
thoughts
the
on
future research was "What
are the effects of JRT and peer/superior relationships on performance?"
than
Hopwood's speculation,
evaluation would
adversely
Employing
it
that
seems,
particularly
performance,
slight
variant
of
Hopwood's
long-term
its
resulted was evidence of
the
of
a
aspects.
Otley
intervening variables
One major difference which
curvilinear effect of evaluative style on JRT.
relationship between the intervening variables and performance,
Otley concluded that only "loose associations"
with the causal direction remaining
which he did
associated
discover was
with
a
greater
that
a
a
larger
organizational
degree
units
[p.
135]
could be claimed,
matter for speculation.
budget-constrained
variance with Hopwood's suggestion.
that
style
style measure,
evaluative
which departed somewhat from those of Hopwood.
to
other basis
no
budget constrained
a
found relationships between evaluative style and the
As
on
via the JRT and poor relations with superiors and peers,
,
affect
a
hypothesizing,
this question,
pursued
Otley [1978]
of
budget
evaluative style was
achievement,
Consistent with Hopwood,
tended
to
attract
One tendency
a
result
a
he
did
at
find
budget-constrained
.
result
This
evaluation.
of
style
suggested
been
also
has
Brums
by
and
Water ho use [1975].
general, however, Otley's results were viewed as markedly different
In
those of
from
Ho p wood
reconciliation.
his
centers,
contended,
own
explanation
First,
he
sample
involved
perspectives
pursued
two
that
while
ncted
positively
be
to
Otley
and
,
center
profit
motivated
Hopwood
focused
more
heads,
budget
by
attempting
in
goals.
on
cost
likely,
he
Second,
an
terms of differences in sub-unit operating environment was
in
offered
further possible explanation for differences in results
A
to
Hopwood
by
with
associated
budgetary
constrained
budget
who
[1973]
style.
managers evaluated with
interaction
was
participation
a
reported
participation
No
for
association
could
was
with
however,
for
while
more
measuring
both
with
concerned
the
direct impact of the former on JRT and the other intervening variables.
found
a
curvilinear
apparently
and
their
relationship between
JRT when
experiencing greater
superiors'
participation
and
levels of participation
is
observed.
He
managers
JRT,
discrepancy between
a
a
Ihis extremely important
who,
apparently
shown,
be
alluded
strongly
was
evaluated
managers
Otley,
by
up
performance,
and
satisfaction
job
profit conscious style.
followed
not
that
is
their own
Both too much
and too little participation appear to be problematical, with significantly
less JRT associated with levels of participation
approximately equivalent
for managers and their superiors.
The role of participation as
style
on
clearly an
performance
remains
a
an
moderator of the effects of evaluative
untested
important question because
relationship
will
suggest
good
reason
the
for
question,
however.
This
presence of moderators in
the
failure of
Otley
to
is
this
more
results.
Hopwood's
replicate
successfully
It
is
organized
as
which
question
this
provides the focus of the present study.
The balance of this paper will
be
follows;
next
the
in
to
provide the basis
for the expectations and hypothesis of the present study.
Sections dealing
section two theoretical constructs will be presented
with
research method,
hypothesis,
the
results
and
finally discussion and
limitations, will follow in turn.
2
.
C o nstructs
Some Theoretical
paradigms
theoretical
Two
present
expectations
of
conditioning
(Skinner)
the
will
These
study.
are
as
,
basis
a
these
and
the
for
operant
of
areas
the
(Heider)
theory
balance
and
discussed
be
will
be
discussed in turn.
of
stimulus/response
reinforcement
form of
has
a
shown
reinforcements,
themselves,
S/R bond.
of
Usually,
conditions.
in
association
the
reinforcement
appropriate
with
assumes
takes
the
desired outcome or the avoidance of an undesired outcome, but it
been
outcomes,
bonds
(S/R)
the development
conditioning concerns
The basic principle of operant
and
valued
because
can be responsible
This notion takes
motivation
[1972]
(see
Ronen
a
and
example)
for
while of no
outcomes which,
or
are
Maddi,
(see
past
their
of
for
that
secondary
potential value in and of
association
with
desired
the development and maintenance of an
familiar form in the expectancy theory model
Livingstone,
[19751,
for
where
example)
"first"- and "second-level outcomes" are arguments of the function.
The
of
role
reward
structure
as
secondary
a
reinforcer
on
the
relationship between budgetary participation and performance and job
satisfaction
reasoned
that
was
a
studied
reward
by
Cherrington
structure
which
and
was
Cherrington
based
on
[19731.
budget
They
achievement
appropriate
represent
would
only
reinforcement
individuals
for
who
largely responsible for the determination of budget targets, while
individuals
for
whom
for
budget
the
reward
a
provide appropriate reinforcement
structure deemphasizing the budget would
only
are
largely
is
imposed.
In
other
words, they hypothesized that rewards for budget-related performance should
be
compatible
experimental
Cherrington
with
the
task
involving
and
level
230
business
undergraduate
essentially
Cherrington
budgets,
upon
placed
emphasis
of
confirmed
In
an
students,
hypothesis.
the
Performance and reported job satisfaction were higher in the appropriately
nor- bud get- based reward/low participation groups.
it is suggested
participation
reward/high
the budget-based
namely
groups,
reinforced
In
present context,
the
that leadership evaluative style will operate in
fashion, that is, superiors who exhibit
a
and
a
similar
budget constrained style, placing
primary emphasis in their evaluation of subordinates on budget achievement,
individuals who
vail be providing appropriate reinforcement only for those
are heavily involved and influential in the budget setting process.
While
the
ident ification
theory
of
theories,
one member
provides
and
superior
in
of
a
a
conditioning
operant
appropriate
budget achievement
[1946]),
of
inappropriate
evaluative
broader
theoretical
provides
style,
a
of
balance
theory
for
of the consequences of inappropriate degrees of emphasis.
thrust of consistency theory is that individuals strive
equilibrium
cognitive
structure,
unbalanced
or
being construed in terms of cognitive conflict.
basic
notion
of
depicted in Figure
cognitive
1.
consistency,
the
consider
an
the
on
(Heider,
prediction
The fundamental
for
a
disequilibrium
As
the
as consistency
known
basis
for
emphasis
degrees
class of theories
foundation as
basis
a
balanced or
situations
illustration of the
two
relationships
INSERT FIGURE
Suppose
individual.
the
Figure
In
relationship
individual
is
of
some
1(a)
the
positively
suppose
and
A
the
HERE
to
B,
cognitive
the
that
each
individual
toward
disposed
towards
attitudinal
represents
A
of
them
an
individual
power.
The
shown.
is
but
objects
both
second
a
nuclear
say
object,
of
set
relationship between the two objects and
relationship between the two is observed.
(denoted small n)
example,
objects,
two
admit
we
1
and
focal
negative
a
As
E
The
a
concrete
represents
individual
is
positively disposed toward both the other individual and nuclear power, but
the
indicates
B.
a
opposed
is
A,
to
nuclear
positive orientation toward A but
structures
sign [such as in Figure
identical
relations,
and
1(a)]
(n)
not both)
that
by positive
elements
(p)
or
in
Figure
null
Kb)]
1
is
possible in two
change orientation toward either
can
of
The restoration of
relations or null relations.
individual
Both of these
.
sign [such as in Figure
balance in each of the unbalanced structures
basic ways; first the
p)
requires
linked
are
that elements of opposite
are linked by negative
second,
negative orientation toward
a
Balance
unbalanced.
are
Kb)
Figure
power, B.
now positively associated with B (denoted small
A is
cognitive
(<t>)
individual,
other
(but
elements, leaving the linkage between the two elements unchanged,
the
orientation
relationship between
the
toward
two
each
being
element
changed.
left
unaltered,
the
can
be
The
former means of balance
restoration lies at the heart of the role of balance theory as an important
theoretical construct in the study of attitude change.
In
the context of the present research,
cognitive
elements,
superior's
subordinate performance,
evaluative
together
with
the
the relationship between three
style,
the
superior
himself and
subordinates orientation
toward
each can be depicted
within the framework of balance theory.
Let U3 begin
by supposing, not unreasonably, that at least two relationships between the
elements are fixed, namely that the superior is favorably disposed towards
good subordinate performance, and also towards whatever evaluative style he
employs.
If we
additionally assume
a
null relationship between subordinate
performance and evaluative style (as found by Otley) then only two forms of
balance
among
elements
the
can
prevail.
Either
subordinate
the
is
favorably disposed toward all three elements or unfavorably disposed toward
These twc situations are depicted in Figure
all three.
2.
INSERT FIGURE 2 HERE
Note that if we
towards
the
evaluative
three
where
a
favorable disposition of the subordinate
only one
style of his superior,
elements
[Figure
2(a)]
possible
is
among
form of balance
given
the
previous
This situation is clearly preferable to that shown in Figure
constraints.
2(b)
further assume
balance,
the
in
face
of
unfavorable
an
of
disposition
the
subordinate towards the evaluative style of his superior, is only possible
via the maintenance of negative orientations on the part of the subordinate
also
both
toward
satisfaction with job
the
subordinate's own
performance)
The
(perhaps
superior
the
in
general
performance
and
with
manifested
by
supervision
in
(perhaps manifested
reported
particular)
by inferior
and
actual
.
organizational
task
within
this
framework
maintenance of good superior/subordinate relations and
of subordinate
the
lower
subordinate
performance depends on assuring
towards
the
superior's
a
a
is
clear.
The
satisfactory level
positive disposition of
evaluative
style.
The
question
arises as to the conditions under which various degrees of emphasis on the
.
_9-
budget
evaluation
in
superiors
by
will
induce
desired
the
favorable
disposition of the subordinate toward the superior's evaluative style.
As
discussed above, it is contended that the degree of budgetary participation
granted to subordinates will be the key variable affecting the orientation
toward
evaluative style.
any particular
following the
particular, and
In
previous discussion, it is suggested that only where budgets have been made
salient to
subordinate via
a
process
the
participation,
of
leading
tc
a
commitment to the budget, will an evaluative style focusing heavily on the
Conversely, it is suggested
budget be viewed favorably by the subordinate.
that high participation in the budgetary process is inconsistent with
emphasis
budgets
on
evaluation
in
the budget planning process when
result
heavy
This
budget process.
the
less ignored
only be
will
subordinate orientations
favorable
in
style, when
A
in
is more or
it
in
the
The reverse is suggested to hold true for low
evaluation or control phase.
participation
the budget
de-
involvement in
influence and
difficult to understand the purpose of their
finding
subordinates
superior,
by
a
towards
consistent,
and
evaluative
superior
this style exhibits an appropriate de-emphasis on the budget.
emphasis
the
on
budget
in
this
situation
would
be
quite
inappropriate
In
other
theoretical
words,
in
the
present
study,
implications of both
the
constructs of operant conditioning
and
the
cognitive balance are
that while no direct relationship between evaluative style of superior and
the
two
criteria
significant
of
performance
interaction
participation is expected.
the
budget
satisfaction
will
be
and
between
An
associated
job
satisfaction
evaluative
style
is
and
expected,
a
budgetary
evaluative style which is heavily reliant on
with
higher
performance
under conditions of high participation than
and
reported
job
under conditions
-10-
of
lov;
Conversely,
participation.
emphasis
budget
on
will
result
evaluative style which involves de-
an
higher
in
performance
reported
and
job
satisfaction under conditions of low participation than under conditions of
high participation.
participation,
as
satisfaction.
interest, will be the direct effects of
Of particular
well
interaction,
the
as
ordinality
The
of
performance
both
on
interaction
the
and
hypothesized
job
between
evaluative style and participation will be carefully studied therefore, to
provide
further
which remains
with
evidence
far
from
contradiction.
on
direct
the
settled.
this issue,
On
example,
For
of
role
evidence
of
participation,
the
(eg.
Milani
,
by Eryan
Locke
and
is
issue
replete
relationship
positive
a
between participation and performance is due to Kenis
reverse relationship was found
evidence
an
[19791,
however the
Other
[19671.
studies
It is hoped
[19751) report no particular relationship at all.
that the present research can throw some light en this question also.
3.
Hypotheses
The
expectations developed
above
can
be
formalized
terms of the
in
null hypotheses to be tested in this study:H,
There
will
be
evaluative
no
style
significant
and
interaction
budgetary
between
participation
supervisory
affecting
performance.
H2
There
will
evaluative
be
no
style
significant
and
interaction
budgetary
between
participation
supervisory
affecting job
satisfaction.
4.
Method
•
•
A questionnaire approach was employed to gather the data necessary for
the conduct of this study.
a
large San Francisco
A sample of forty-eight managers was drawn
Bay Area manufacturing
company.
The
from
managers were
selected from eight separate functional divisions of the organization, each
-II-
which
of
involved
was
one
in
WJ
plant management
th
indicated
environmental characteristics varied
to
the
of
use
variety
a
This
organization.
is
organization
single
substantially
reduce
somewhat
across cost centers leading
approaches
managerial
regulatory and
throughout
only
not
variance
the
generali2ability
impair
the measured
of
may
but
variables
the
focus on a
important consideration because the
sn
can
of
preliminary meetings
but
technological,
that
distribution
or
cost-center responsibil itiy
sub-units,
organizational
respective
their
production
the
All managers held
activities of the business.
for
of
phase
also
across
the
sample, rendering hypothesis testing extremely difficult.
measurement
required
variables
Four
in
study;
the
variables (evaluative style and budgetary participation)
variables
(
independent
two
and
two dependent
performance and job satisfaction).
The Independent Variables
Evaluative Style
1.
It
that the minor variations made by
was decided
dimensional
evaluative
style
were unnecessary for the
index
Otley to
originally developed by Hopwood
Having
present study.
eight
the
[1971]
focused on profit centers
rather than cost centers, Otley was forced to reword some of the items used
by Hopwood.
In
Hopwood version of the
this study the
index
was employed
since, like Hopwood, the focal respondent group was cost-center management.
Each
manager
according
to
was
asked
the
supervisors in their
[1972, p.
165],
to
relative
rank-order
evaluation.
Using
eight
placed
importance
the
on
Budget-Constrained
Style
2
(EC)
performance
each
criteria
criterion
by
approach suggested by Hopwood
four evaluative styles were extracted
the index, based on two of the criteria
(i)
the
from the responses to
:-
meeting
the
budget,
concern with costs, ranked among the top three criteria
but
not
-12-
Budget-Profit
(ii)
Style
(EP)
both meeting
-
budget
the
and
concern
r.ot
meeting
with costs ranked among the top three criteria
Profit-Conscious Style (PC) - concern with costs, but
(iii)
the budget ranked among the top three criteria
Non-Accounting Style (NA) - neither meeting the budget nor concern
(iv)
with costs ranked among the top three criteria
Table
presents the results of the use of the evaluative style index
1
INSERT TABLE
and
provides comparative data
Hopwood's and
both
from
HERE
1
Interestingly, the distribution of respondents in the present study
index.
is far more similar to Hopwood's distribution than
ing
Otley's use of the
the
likelihood
evaluative
style
type
that
chosen
responsibility
of
superiors.
by
to
In
Otley's, strengthen-
center
particular,
influence
will
profit
seems,
it
center managers generally appear to be evaluated much more on the basis of
accounting
information
center managers.
cost
do
than
The
most
striking
difference between the distributions is the dominance of the non-accounting
style
Hopwood's
in
sample
and
present
the
in
sample,
and
its
trivial
importance in Otley's sample.
For
styles
purposes of analysis,
were collapsed
into
in
two;
present study,
the
the
BC
former pairing was suggested by Hopwood
sample
size,
combined
with
some
BP,
and
(1974,
doubts
about
p.
the
scale, led to the amalgamation of the latter two.
properties
was
in
fact
raised
by
resulting styles can be characterized
plus BP and PC plus NA respectively).
Otley
as
and
[1978
489,
the
the
fn
four
PC
and
evaluative
NA.
The
8) and the small
interval
nature of the
Concern about the scale
pp
128-129].
The
two
high and low budget emphasis (BC
13-
2.
Budgetary Participation
Several direct (as opposed to factor-analytic) attempts at measurement
participation
of budgetary
measures are due
Vroom
[1971],
seriously
and
for
these
present
the
Hofstede [1967],
Hofstede
the
were developed
two measures
for
use
Heller
two
these,
Of
[1975].
study,
Usable
literature.
the
in
[1961],
Milan!
and
[1973]
found
Likert
[1960],
Yetton
considered
Only
measures.
Vrocn
to
be
to
are
were
and
Milani
a
context
in
identical to the present context, and the use of either one will permit an
integration of the results of the present study into the most relevant body
of previous literature.
were
employed
in
because,
focus
permitting
a
this
unlike
For
study,
measure,
assessment,
it
is
because
and
both measures
Milani measure deserves major
although the
Hofstede
the
reliability
purposes of cross-validation,
a
it
measure
multi-item
was
developed more
recently, possibly benefiting from the more contemporary body of literature
extant
at
time of
the
Milani's
work.
The
Hofstede measure
is
a
single
Likert-type item with an eight point scale with eight verbal anchors, while
the Milani measure incorporates six Likert-type items with polar anchors at
each end of a
As
+0.74,
a
a
7
point scale.
measure
pleasing
of
3
convergent
result given
reliability assessment,
the
validity,
the
two
measures
correlated
the dissimilarity of the measures.
As
a
responses were factor analyzed.
As
a
Milani
multi-item additive scale, one would hope to discover that all six items in
the measure lead on a single factor.
two
eigenvalues greater
extracted.
than
The
unity,
analysis led to the emergence of
two
components therefore being
The rotated factor loadings are presented
INSERT TABLE 2 HERE
in Table 2,
and the
,.
•14-i
results reveal that with the exception of item
single factor.
load
on
the
present
a
purposes of providing
For
with
results
items in the measure
all
2,
those
of
Milani,
it
participation scores using the responses to all
Table
the approach used by Milani.
comparability of
for
was
decided
six
items in
to
construct
the
measure,
presents descriptive statistics for
3
the Milani measure.
INSERT TABLE
3
HERE
The Dependent Variables
1.
Performance
On the basis of three criteria,
et
al.
performance measure was employed to
nine-dimensional
1965]
[1963,
gather data on this variable.
self-rating version of the Mahoney
a
First,
self-rating rather than superior-
a
ly
the measure
rating version of
overcomes
the
problem of "halo error"
to
which superior ratings have been shown susceptible (Thornton, [1968]; Nealy
and
Owen,
Second,
[1970]).
the nine-dimensional
structure of the measure
clearly captures the multi-dimensional nature of performance without
introducing
[1971],
for
problem
the
example,
validity test of
them.
Third,
and
a
of
excessive
obtained
disappointing
twenty-dimension
perhaps
most
Kavanagh
dimensionality.
results
on
et
al
discriminant
a
performance rating scale employed by
importantly,
independent
assessments
of
reliability and validity of the Mahoney instrument have provided supportive
evidence of the measure's sound
development
(Penfield,
[1974];
Heneman
[1971]).
The
single
nine-dimensional
overall
performance
structure
rating,
of
the
together
Mahoney
with
measure
ratings
on
includes
eight
a
sub-
-15-
dimensions.
w£s decided
It
that,
should form the basis for the test of Hi,
which variations
separate dimensions,
variance
developmental
ratings,
global
the
in
provided
regression
The
dimensions.
work
where
rating
overall
the
a
assignments
managerial
approximately 45" were job specific
Table
4
test of the extent to
regressed
explanation
60.8%
of
eight
the
on
approximately
that
of
of
55%
performance were common to
companies
thirteen
in
a
the
result consistent with Hahoney's
functions critical to effective managerial
1*52
as
was
for
found
was
it
and,
explained by ratings on the eight
this rating can be
in
the overall rating
least Initially,
at
(Mahoney et al
.
studied,
[1963,
the
the
while
106-107]).
pp.
presents descriptive statistics for the Mahoney measure.
INSERT TABLE
HERE
4
Job Satisfaction
2.
Robinson
of
al
employed
instruments
number
et
hoc
ad
.
[19691
in
catalogued
to measure
literature
the
measures
used
in
job
studies
single
different
sixteen
than
less
no
satisfaction.
defies
The
estimation.
However, the use of reliability and validity criteria as a selection device
substantially reduces the number of feasible alternatives.
the
Job
Descriptive
Satisfaction
"because
of
Index
Questionnaire
their
(JDI)
(Smith
(MSQ)
(Weiss,
careful
et
development
et
al
and
extensively used by investigators in the field"
p.
a
313]).
[1969])
al.
.
ar.d
[1967])
because
In
this study,
the
were
they
Minnesota
considered
have
(Gillet and Schwab
been
[1975,
Due to the availability of substantial norm group data, the MSQ,
100-item Likert-type measure embracing twenty sub-scales of satisfaction,
was chosen.
In
addition,
an
independent assessment of the validity of the
.
.
-16-
suggested
M3Q has
that
validity (Dunham et al
al
.
provide
Hoyt
.
outperforms
it
On
[19771).
analysis
cf
the
the
variance
JDI
tests
in
cf
discriminant
question of reliability, Weiss et
reliability
coefficients
for
two
comparative groups, an entire sample of 27 norm groups and one particular
group,
Reliability coefficients were computed
managers.
from the results
of the administration of the MSQ in the present study and all three sets of
data are presented in Table
Table
5.
shows that while the coefficients
5
INSERT TABLE
obtained
from the data of the
present
5
HERE
study are satisfacotry per se
are generally lower than the coefficients obtained
,
they
from the two comparison
groups reported by Weiss et al
Table 6 presents descriptive statistics for the present sample on each
of the twenty sub-scales of the MSQ, together with the overall index of job
satisfaction
INSERT TABLE
5.
6
HERE
Results
Questionnaires were collected from all forty-eight managers.
Two sets
of responses were omitted due to improper completion of the Mahoney measure
and
MSQ,
the
and
response-set bias
responses
called
were
for on
an
in
also
the
additional
six
were
emitted
completion of the MSQ only.
omitted
due
Hopwood budget
sizes for testing of H, and H 2
,
to
improper
to
evidence
A disturbing 8
completion
importance measure,
to 38 and 32,
due
of
the
of
sets of
ranking
reducing the sample
respectively.
17-
Performance
H,
The following equation was developed for purposes of testing Hj
;
Y
=
+
6)
B
2
X + 6 Z
3
+ 6„XZ
(1
)
where Y is performance
budgetary participation
X is
is a binary variable,
Z
and
XZ
(-1
for high budget emphasis
C+1
for low budget emphasis
participation
between
interaction
the
is
budget
and
emphasis.
Deviation scores were substituted for the raw scores on the Milani measure,
The effect of this
each raw score being subtracted from the overall mean.
procedure is to code low participation scores positively (the smaller raw
scores
being
subtracted
from
the
mean)
and
high
code
to
subtracted
scores 'negatively (the larger raw scores being
participation
from
This procedure allows a clearer conception of the predicted sign of
Recall
coefficient for the interaction term.
the
low
budget
participation/low
emphasis
budget emphasis combinations are both expected
performance.
these
cases.
emphasis
product
The
The
and
high
associated
with
negatively
signed
other
two
XZ,
in
performance
each
will be
combinations,
participation/low
lower
significance of the
term,
case.
interaction will
to
the
participation/high
associated with high
be
positively signed in both of
participation/high budget
low
the
product
be
,
high
emphasis
Hence,
H
hypothesis is that
budget
and
B
the
that
and
mean).
the
the
tested
term,
basic
via
significant departure from zero in either direction.
expected
are
XZ,
to
be
will
be
of
the
question
examination of
8„
for
For an interaction of
the predicted form, however, a significant, positive B„ will be expected.
-18-
The results of this regression are presented
INSERT TABLE
7
Table 7.
in
3
V
is noted
HERE
to be significantly positive indicating rejection of the null hypothesis in
a
consistent
fashion
with
expectations.
the
g
3
coefficient
the
,
for
evaluative style, does not quite reach significance if p<0.C5 is set as the
cut-off alpha-level.
tendency for higher
budget
Hopwood
It
evaluative
but
[1972]
contradictory to
is
Gtley
indicating,
(B 2 ),
as
often
is
participation is associated
participation
measure
those of his study.
for,
a
positive
results
of
the
other
the
on
hand,
suggested
in
with higher
permits
a
the
of
Milani hypothesized, but
present
study
that
consistent
with
suggested
that
who
budget constrained style.
significant
literature,
The
found
(p<0.01)
that
higher
of Milani's
use
results
present
the
with
only very weak support
participation
indicate
a
deemphasis on the
is
performance.
comparison
relationship between
a
highly
is
a
[1978],
better performance tends to be associated with
Participation
with
result
The
style.
suggesting
however,
p<0. 10,
performance to be associated
supervisory
in
significant at
is
and
while
performance.
the
interaction
The
of
participation and evaluative style is important, participation alone exerts
a powerful direct influence on performance.
To
further
technique
explore the nature of the
was employed.
interaction,
the
Johnson-Neyman
This technique establishes a region of values for
the continuous independent variable (budgetary participation)
no significant differences in
the dependent variable
within which
(performance)
can
be
ascribed to the categorical variable (budget emphasis in evaluative style)
The
test
makes
use
of
the
slopes
and
intercepts
derived
from
.
two
-1 9-
regressions of performance on budgetary participation,
of
each
two categories of evaluative
the
style.
values for this test was 23.06 to JH. H5.
7
one regression
Considering
participation (X=25.79) and its standard deviation
the
X=30.
(X+0. 61 ax)
12
suggesting
performance is superior
in
evaluative
under
the
3
conditions of
style
a
deenphasis on the
above
30. 13.
heavy emphasis on the budget
the difference between
performance levels
evaluative styles does not become significant until X=7 li.
These results are depicted
represents
significant
a
scores
participation
for
differences
of
range
the
in
Figure
in
INSERT FIGURE
Figure
for
intersection of the two curves occurs at
that
However,
style.
two
(X+6. 85ox).
'under
score
58o below the mean,
0.
performance is significantly higher under conditions of
The
mean
range of
7.10), this result
=
(o x
indicates that for participation scores in excess of
budget in evaluative style.
derived
The
for
3
3.
45
The hatched area in
HERE
participation
performance
1
can
be
scores
within
attributed
which
no
evaluative
to
.
What
is
suggested
these
by
results
is
that
differences
performance
resulting from the use of alternative evaluative styles can be far better
explained
when
factor.
In
participation
budgetary
the
particular,
is
undesirable
introduced
consequences
as
of
an
emphasis on budgets in evaluative style, suggested by Hopwood
seen to be ameliorated by
a
a
moderating
a
excessive
[1972],
are
suitably high level of budgetary participation,
result which may tend to explain why Otley [1978] obtained disappointing
results
when
performance.
studying
the
direct
effects
of
evaluative
style
on
-
-20-
Further An a lysis
In
order to explore the effects of the evaluative style/ participation
interaction
similar
from
sub-dimensions
various
the
equation
to
the
on
were
(1)
Mahoney measure.
performed
of
regressions
performance,
each
for
results
The
of
of
the
regressions
eight
these
sub-scales
eight
are
summarized in Table 8.
INSERT TABLE
Some
HERE
8
interesting results emerge from these analyses.
Note,
the
strong effects of all three variables (evaluative style,
and
their
provides
interaction)
strongest
the
this
The
true,
support
of
any
Hopwood's
for
in
subscale
This
contention
that
adverse consequences.
a
It
however, that participation directly affects performance on
dimension,
as
does
the
participation/ evaluative
style
strong direct effects of participation on performance
negotiating
particular,
participation
investigating.
style can directly result
budget constrained
is also
subscale of
the
on
in
representing
and
worthy
are
of
note
in
also.
interaction.
the
Both
areas of
of
these
results are intuitively appealing.
Job Satisfaction
Equation
1
H_^
was again
employed
as
the
basis
for
hypothesis of interaction affecting job satisfaction.
regression are presented in Table
in
Table
9
fail
of
H2
,
the
The results of this
9.
INSERT TABLE
The results shown
testing
to
9
HERE
permit rejection of H 2
.
None of the
variables appear
results
the
Hovrever.,
exert
to
any significant
testing
of
using
the
produce some interesting relationships.
twenty
regressions
employing
twenty
Table
dependent
as
influence on
satisfaction.
job
subscales
MSQ
the
of
presents the results
10
variables
each
the
of
Oi
twenty
subscales in regressions of the form of equation (1).
INSERT TABLE
•
.
The
significant
coefficients
10
HERE
participation
for
the
for
dimensions
of
creativity, ability utilization, responsibility recognition and achievement
are
results which
all
associated
facets.
of
with
are
higher
satisfaction
reported
working
conditions
associated
with
result is similar to
and
co-workers.
individual
the
reported
lower
a
a
job
satisfaction
result is 0.06,
with
co-workers.
This
a
heavy emphasis on budgets
with the consequence of increased
While only one of the interaction coefficients
utilization),
(ability
A sign test
particularly
conclusion of Argyris [1952] who suggested that one
intra-departmental strife.
direction.
is
budget-constrained style of evaluation
in evaluation was to blame other workers,
significant
latter
The
means of relieving the pressure associated with
is
with
being
The strongest results for evaluative style involve the dimensions
interesting since it suggests that
is
high participation
surprising,
not
all
but
six
are
in
the
predicted
(Siegel, [1956]) shows that the probability of this
suggesting
a
general tendency for the interaction terms to
be as predicted.
Discussion
The
results
evaluative
style
study
of
this
on
performance
indicate
is
that
the
impact
of
supervisory
moderated by budgetary participation,
.
-22-
v/hich,
itself exerts
substantial
a
influence on performance.
positive
the area of job satisfaction, no conclusive results emerged,
discussion will
be confined
to
results.
evaluative
style
That
performance
should
not
exerts
itself
Ctley
explaining
in
therefore the
consideration of the performance-related
surprising.
be
important considerations
a
In
this
direct
no
pointed
[1978]
result.
responsibility center involved was suggested as
influence
to
First,
the
on
several
type
of
potential influence, and
a
Otley's results may have differed from Hopwocd's due to the former's use of
profit center managers and the latter's use of cost center managers.
degree of staff supportiveness was suggested
the
Otley
relationship.
reasoned
that
as
second
a
factor affecting
relationships
staff-line
better
existed in the company from which his sample was drawn,
The
than
in
Hopwood's
company
Finally,
Otley
suggested
that
environmental
conditions
The results of the present study,
possible influences on the relationship.
suggesting the role of budgetary participation as
can
be
integrated
with
this
last
represented
suggestion
a
moderating
Otley.
of
influence,
basis
The
for
integration is the important work of Hayes [1977] who found that accounting
information
was
less
appropriate
as
a
control, as the exposure of the organization,
environment
increases.
element
focal
or
alternatively,
Stated
which organizational sub-units are buffered
organizational
sub-units of it, to the
the
from
in
greater
the
environmental
degree
to
influences,
the greater is the reliance which can be placed on accounting information.
In
the
context of the
slightly modified
by
framework
Otley
introduced
[1978,
p.
by
124],
Hopwood
as
the
[1973,
p. 11]
exposure
of
and
an
organizational sub-unit to the external environment increases,
the overlap
organizational
objectives
between
formally
measured
behaviors
and
-23-
decrer.j--
c
.
In
.
Figure
Hopwood's original framework is presented to
2 t,
INSERT FIGURE
illustrate
this
point.
In
Figure
HERE
represents
A
4,
necessary to achieve organizational
H
objectives,
the
set of behaviors
the
D is
of behaviors
set
actually engaged in by an individual manager, and
C
formally measured by the control system.
results generally suggest
Hayes
1
is the set of behaviors
that,
with increased environmental exposure, the extent of overlap between
A and
C
by the
the
decreases, many of the necessary behaviors (A) not being
formal measurement system
budgeting
achieving
a
process can
the measurement
behaviors
important desirable
have
system
and
necessary to
influence
can
at
accomplish
parameters
the
least
help
to
organizational
behaviors which submit readily to measurement are
measurement system.
depicted
terms)
so that
C,
in
Figure
formally captured
ensure
that
among
by
the
only those
objectives,
embraced by the
formal
they are more completely contained within
organizationally desirable
the
towards
effects
Participation can therefore assist in shifting the set
of measured behaviors,
A,
in
Through the process of participation,
more complete overlap.
lower-level management can
Participation
such circumstances.
in
captured
systems
overlap between A and
of
behaviors.
This
situation
is
Informal (or possibly "non-accounting" in Hopwood's
4.
measurement
set
C,
will
need
be
developed
to
complete
sophistication will likely be
and their
of environmental exposure.
to
a
the
function
Participation may even contribute positively to
this process.
A
heavy
emphasis
necessarily induce
on
budgets
undesirable
in
evaluation
consequences.
will,
In
the
therefore,
not
presence of
a
participatory budget-setting environment, individual managers can have more
faith in the propriety of budgeted
behaviors
by
measured
the
formal
targets,
system
even
smaller
is
behaviors necessary to accomplish organizational
of the informal measurement system developed
of behaviors
will
determine
behavior,
B,
will
merge
therefore
affect
with
A
difference
the
extent
the
and
environments generally reducing the
which,
this
could
itself,
size
enlarged
be
participation
differential,
achieving an overlap between them,
Generally,
4.
system,
heavy
focus
particularly budgets,
environmental
However
a
conditions,
as
C,
more
evaluation
probably
as
a
the
on
turbulent
Irrespective
Otley
participation will help to legitimize
formal
and
this
in
of
Figure
measurement
in
turbulent
confirmed by
focus
A,
means of
critical
appropriate
less
by
suggested
will
relative to the size of
C
serve
can
all
success
conditions
such as the overlap depicted
in
is
and
A
circumstance.
such
in
The
of
of
which individual manager
of
of
set
the
set
capture the remaining set
Environmental
sizes
size
than
objectives.
to
to
C.
in
resulting
the
if
Hayes.
by assisting
in
the elimination from the formal measurement system of both behaviors which
do not submit readily to measureement
while readily measurable
by the
system
and
behaviors which,
are not consistent with those behaviors necessary
,
to accomplish organizational objectives.
The implications of the present study should, however, be tempered by
a
consideration
of
its
as
with
mention.
First,
evidence,
caution must be
causation.
and,
be
in
In
weaknesses,
and
limitations
any study which
exercised
to
focuses
avoid
on
and
several
deserve
purely correlational
overly strong statements of
particular, the direction of causation remains problematical
the area of leadership style,
especially guarded.
While most
statements of causal direction must
studies
in
the
area
implicitly view
s
style
of
leadership
dependent
as
variables
independent
an
performance
as
are
variable
directional linkage might be conceivable.
that
feasible
luxury
of
highly-performing
a
one
type
leadership
of
standard performance might command
not
unnoticed
gone
Kipnis,
question are to
found,
be
style,
while
unit
Both
former
reverse
entirely
is
permit
experiencing
sub-
(Goodstadt
statements
[1976])
the
This issue has
empirical
(Ritchie,
such
on
?
will
unit
a
it
quite different style.
a
literature.
the
interest,
other words,
In
organizational
non-empirical
and
[1970])
the
in
research
of
effects
whose
specifically showing
that
on
and
the
effective
work groups will elicit generally supportive behavior from superiors v/hile
effective
less
offers
will
the
generate
supportive
further
some
interpreted,
groups
implicatiton
of
close
supervision.
evidence
this
this
on
psint
Hopwood
Strictly
point.
survey
that
is
[1974]
evidence
generally confines the researcher to statements of association rather than
of causation.
It
is the strength of the underlying theoretical
foundations
which must provide the basis for causal conclusions.
Second,
as
with
almost
all
instrumentation is invariably crude.
budgetary participation
measurement
Milani
issues
measure
remains
concerned.
are
(refer
an
to
Table
2)
survey
In
area
The
research,
measurement
the
the context of the present paper,
in
need
structure
factor
suggests
attention
of
construct
a
as
inherent
which
is
far
in
as
the
multi-
dimensional, and admittedly little is known about its properties. Hopwood'
measure of evaluative style
is
also
problematical.
criticism elicited by Hopwood' s 1972 paper (see Kahn
Third
single
it
should
corporation
be
and
noted
the
that
the
present
generalizability
considered with this limitation in mind.
of
This was
,
a
principal
[1972]).
sample
the
was
drawn
results
from
should
a
be
-2 6-
Finally,
reserach
Further
role
the
along
omitted
of
this
line
variables
enquiry
should
would
not
well
do
overlooked.
be
to
specifically
incorporate the environmental characteristics suggested above, and
by both
Otley and Hayes, to be important determinants of the relative importance of
accounting
included
information in evaluation.
in
Structural variables might
also
be
future research to pursue the question of the appropriate role
of accounting
information
in
the
types of responsibility centers.
evaluation
Recall
performance
of
in
different
the discussion of
from
Table
1
that an emerging tendency appears to be that accounting information is more
important in the evaluation of profit centers than of cost centers.
The pursuit of
variables
at
a
knowledge of the nature of the
different
levels
of
analysis,
interactions between
effects
their
and
on
organizational criteria of importance will vastly improve our understanding
of the complex of factors which impact on the effectiveness of different
types
of
managerial
participation,
the
This
controls.
the
has
shown
that
interaction
having
above discussion has suggested
the
style,
an
interpersonal-level
important effects on
need
to
performance.
impact of the wider dimensions of control
on organizational effectiveness.
The
incorporate variables from the
organizational and environmental levels of analysis as well,
fully explore the
budgetary
perception of which is an individual phenomenon,
interacts with supervisory evaluative
variable,
study
so
as to more
system design
-27-
FOOTNQTES
1.
A
Review of this literature would
is
tangential
to
purpose
the
should see Kerr, et al
[ 1
.
the
c'f
97 ^
]
not only be
inordinately lengthy but
Interested readers
present paper.
for a comprehensive review,
specifically
dealing with the consideration and initiation of structure dimensions.
2.
The other six criteria were job-effort, concern with quality, ability to
attitude
handle men,
toward
work
company,
and
co-worker relationships
and collegial cooperation.
3.
Milani's
original
of
use
the
measure
incorporated
set
a
of
61
-point
Likert scales.
1.
"Halo error" is the tendency to evaluate "globally", or, in other words,
to
evaluate on only one cognitive dimension.
A
intercorrelation
high
among separate dimensions is evidence of halo error.
5.
sub-dimensions
eight
The
are
investigating,
planning,
co-ordinating,
evaluating, supervising, staffing, negotiating and representing.
6.
See for example,
7.
It
is
and
from
Kerlinger and Pedhazur [1973, pp. 256-258].
not necessary to
intercepts
the
importance group
regression
(
ie
Y =-«, +
6
where
and
6j
=
p
6
=
g
2
these
two
each can be derived
for
multiple
perform
from
equation
the
(1).
For
,
-
2
- B„
6
high
3
Yi
+ Y2X
where
xi
=
6,
+
Y
=
6
+ 8,
2
the
P
3
)
slopes
produced
X
=
2
the
coefficients
while for the low budget importance group (ie. when Z=+l
Y
since
when Z=-1) we have:
.
2
in
regressions
we have:
budget
-28-
TABLE
1
PERCENTAGES CF RESPONDENTS PERCEIVING EACH EVALUATIVE STYLE
Sample
>0_
TABLE 2
ROTATED FACTOR LOADINGS FROM MILANI MEASURE
Factor
Item
1
1
Factor
2
-JO-
TABLE
3
DESCRIPTIVE STATISTICS FOR MILANI MEASURE
Mean
-31-
TABLE
4
DESCRIPTIVE STATISTICS FOR MAKCNEY MEASURE
Dimension
-32-
TABLE 5
HOYT ANALYSIS CF VARIANCE RELIABILITY COEFFICIENTS
FOR THREE SAMPLES OF MSQ RESPONDENTS
Present
Subscale
Other
27 Norm
TABLE
6
DESCRIPTIVE STATISTICS FROM MSQ ADMINISTRATION
3ub Scale
-34-
TABLE
7
RESULTS CF REGRESSION - HYPOTHESIS TEST H x
Coefficient
•
..
TABLE
S
RESULTS OF REGRESSIONS USING PERFORMANCE SUBSCALES
•5
0-
TABLE
9
RESULTS CF REGRESSION - HYPOTHESIS TEST H
Coefficient
;
•37-
TADLE 10
RESULTS OF REGRESSIONS USING SATISFACTION SUBSCALES
Dimension
o
—1
-ju-
+
T
\
o
-JL
O/
B
(a)
(b)
FIGURE
1
-39-
Super.ior
0--
(a)
(b)
FIGURE 2
-40—
Budget-Constrained or
Budget-Profit Style
Performance
_
23.06 30.
Profit-Conscious or
Non-Accounting Style
74. H5
13
Participation
FIGURE
3
RESULTS OF J0HNS0N-NEYMAN TEST
-41-
ORGANIZATIONAL
PURPOSES
FORMAL
MEASUREMENT
PROCEDURES
SYSTEM OF
ORGANIZATION/-. L
REWARDS
±
SUBORDINATE
MANAGER'S
GOALS
FIGURE
4
THE MEASUREMENT -REWARD PROCESS
f"
-4 2-
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