Explore how budget participation influences motivation and manager performance—and what actually drives results.
This study examines whether letting managers help shape budgets boosts their effort and outcomes. It compares direct effects on performance with indirect paths through motivation, using an established expectancy framework. The findings challenge the idea that participation always raises motivation, while highlighting nuanced ways participation can shape perceived rewards and goal difficulty.
- Learn how participation interacts with motivation and performance, and what parts of the relationship are direct versus indirect.
- See how an expectancy model frames motivation, including intrinsic and extrinsic rewards and the chances of goal achievement.
- Discover practical implications for designing budgeting processes that balance effort, rewards, and performance.
Ideal for readers of management accounting, organizational behavior, and budgeting strategy seeking evidence on how participative budgeting shapes results.