{"id":"https://openalex.org/W1968126143","doi":"https://doi.org/10.1108/02686900610639310","title":"Managerial levels and the effects of budgetary participation on managers","display_name":"Managerial levels and the effects of budgetary participation on managers","publication_year":2006,"publication_date":"2006-02-01","ids":{"openalex":"https://openalex.org/W1968126143","doi":"https://doi.org/10.1108/02686900610639310","mag":"1968126143"},"language":"en","primary_location":{"id":"doi:10.1108/02686900610639310","doi":"https://doi.org/10.1108/02686900610639310","is_oa":false,"landing_page_url":"https://doi.org/10.1108/02686900610639310","pdf_url":null,"source":{"id":"https://openalex.org/S136661304","display_name":"Managerial Auditing Journal","issn_l":"0268-6902","issn":["0268-6902","1758-7735"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Managerial Auditing Journal","raw_type":"journal-article"},"volume":null,"type":"article","indexed_in":["crossref"],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5020282526","display_name":"Veronique G. Frucot","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I177308816","display_name":"Christopher Newport University","ror":"https://ror.org/00m4rwq02","country_code":"US","type":"education","lineage":["https://openalex.org/I177308816"]}],"countries":["US"],"is_corresponding":false,"raw_author_name":"Veronique Frucot","raw_affiliation_strings":["Department of Accounting, Economics and Finance, The Joseph W. Luter, III School of Business, Christopher Newport University, Newport News, Virginia, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Department of Accounting, Economics and Finance, The Joseph W. Luter, III School of Business, Christopher Newport University, Newport News, Virginia, USA","institution_ids":["https://openalex.org/I177308816"]}]},{"author_position":"last","author":{"id":null,"display_name":"Stephen White","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Stephen White","raw_affiliation_strings":["Hill Research Consultants, The Woodlands, Texas, USA"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Hill Research Consultants, The Woodlands, Texas, USA","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.3307,"has_fulltext":false,"cited_by_count":24,"citation_normalized_percentile":{"value":0.84787579,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":88,"max":98},"biblio":{"volume":"21","issue":"2","first_page":"191","last_page":"206"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T10213","display_name":"Public Policy and Administration Research","score":0.0,"subfield":{"id":"https://openalex.org/subfields/3321","display_name":"Public Administration"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13366","display_name":"Accounting Theory and Financial Reporting","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/budgetary-participation","display_name":"budget participation","score":0.9359999895095825},{"id":"https://openalex.org/keywords/participatory-budgeting","display_name":"participatory budgeting","score":0.9589999914169312},{"id":"https://openalex.org/keywords/management-levels","display_name":"management levels","score":0.7639999985694885},{"id":"https://openalex.org/keywords/organizational-hierarchy","display_name":"organizational hierarchy","score":0.9490000009536743},{"id":"https://openalex.org/keywords/managerial-performance","display_name":"managerial performance","score":0.9959999918937683},{"id":"https://openalex.org/keywords/job-satisfaction","display_name":"job satisfaction","score":0.9990000128746033},{"id":"https://openalex.org/keywords/executive-development","display_name":"executive development","score":0.6200000047683716},{"id":"https://openalex.org/keywords/budgeting-systems","display_name":"budget system","score":0.625}],"concepts":[{"id":"https://openalex.org/C198531522","wikidata":"https://www.wikidata.org/wiki/Q485146","display_name":"Sample (material)","level":2,"score":0.5363515615463257},{"id":"https://openalex.org/C2776950860","wikidata":"https://www.wikidata.org/wiki/Q2914681","display_name":"Originality","level":3,"score":0.517850935459137},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4853771924972534},{"id":"https://openalex.org/C26760741","wikidata":"https://www.wikidata.org/wiki/Q160402","display_name":"Perception","level":2,"score":0.4822436273097992},{"id":"https://openalex.org/C162853370","wikidata":"https://www.wikidata.org/wiki/Q39809","display_name":"Marketing","level":1,"score":0.4729863405227661},{"id":"https://openalex.org/C2718322","wikidata":"https://www.wikidata.org/wiki/Q629463","display_name":"Job satisfaction","level":2,"score":0.4711807072162628},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.4200797975063324},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.3914227783679962},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.35853466391563416},{"id":"https://openalex.org/C39549134","wikidata":"https://www.wikidata.org/wiki/Q133080","display_name":"Public relations","level":1,"score":0.3234547972679138},{"id":"https://openalex.org/C77805123","wikidata":"https://www.wikidata.org/wiki/Q161272","display_name":"Social psychology","level":1,"score":0.14557427167892456},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.10405173897743225},{"id":"https://openalex.org/C43617362","wikidata":"https://www.wikidata.org/wiki/Q170050","display_name":"Chromatography","level":1,"score":0.0},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.0},{"id":"https://openalex.org/C11012388","wikidata":"https://www.wikidata.org/wiki/Q170658","display_name":"Creativity","level":2,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C185592680","wikidata":"https://www.wikidata.org/wiki/Q2329","display_name":"Chemistry","level":0,"score":0.0},{"id":"https://openalex.org/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.1108/02686900610639310","doi":"https://doi.org/10.1108/02686900610639310","is_oa":false,"landing_page_url":"https://doi.org/10.1108/02686900610639310","pdf_url":null,"source":{"id":"https://openalex.org/S136661304","display_name":"Managerial Auditing Journal","issn_l":"0268-6902","issn":["0268-6902","1758-7735"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","fnege-3","jufo-1","norway-1","poland-70","russia-white-list-2","vabb-shw"],"host_organization":"https://openalex.org/P4310319811","host_organization_name":"Emerald Publishing Limited","host_organization_lineage":["https://openalex.org/P4310319811"],"host_organization_lineage_names":["Emerald Publishing Limited"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Managerial Auditing Journal","raw_type":"journal-article"}],"best_oa_location":null,"sustainable_development_goals":[{"score":0.48510000109672546,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"sustainable_development_goals_aurora":[{"score":0.4699999988079071,"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":65,"referenced_works":["https://openalex.org/W2196576","https://openalex.org/W44596464","https://openalex.org/W58621503","https://openalex.org/W166499651","https://openalex.org/W310474699","https://openalex.org/W427919490","https://openalex.org/W611501176","https://openalex.org/W1547176831","https://openalex.org/W1547232370","https://openalex.org/W1562714405","https://openalex.org/W1601460155","https://openalex.org/W1636479927","https://openalex.org/W1749773073","https://openalex.org/W1966575426","https://openalex.org/W1966897237","https://openalex.org/W1969375893","https://openalex.org/W1973418336","https://openalex.org/W1984917289","https://openalex.org/W1990652150","https://openalex.org/W1993469689","https://openalex.org/W1996244045","https://openalex.org/W2003697374","https://openalex.org/W2008799861","https://openalex.org/W2012854908","https://openalex.org/W2019609246","https://openalex.org/W2021159454","https://openalex.org/W2026276341","https://openalex.org/W2026311419","https://openalex.org/W2032350878","https://openalex.org/W2048907023","https://openalex.org/W2048997388","https://openalex.org/W2056129175","https://openalex.org/W2065289843","https://openalex.org/W2066614767","https://openalex.org/W2067784092","https://openalex.org/W2075411938","https://openalex.org/W2076057132","https://openalex.org/W2082713703","https://openalex.org/W2084989083","https://openalex.org/W2092030259","https://openalex.org/W2111147184","https://openalex.org/W2113433486","https://openalex.org/W2120358066","https://openalex.org/W2129203734","https://openalex.org/W2136417436","https://openalex.org/W2141960146","https://openalex.org/W2144822451","https://openalex.org/W2146405903","https://openalex.org/W2146660141","https://openalex.org/W2158861436","https://openalex.org/W2159306398","https://openalex.org/W2161494854","https://openalex.org/W2315149150","https://openalex.org/W2338836077","https://openalex.org/W2344959432","https://openalex.org/W2482795170","https://openalex.org/W2555198907","https://openalex.org/W2604459446","https://openalex.org/W2914337878","https://openalex.org/W2949851968","https://openalex.org/W3121486998","https://openalex.org/W4206495155","https://openalex.org/W4285719527","https://openalex.org/W6600093380","https://openalex.org/W6777683660"],"related_works":["https://openalex.org/W2059060315","https://openalex.org/W3034419703","https://openalex.org/W4301901183","https://openalex.org/W4241948045","https://openalex.org/W2982875667","https://openalex.org/W152718334","https://openalex.org/W2184632143","https://openalex.org/W2334626057","https://openalex.org/W3106727608","https://openalex.org/W2928747961"],"abstract_inverted_index":{"Purpose":[0],"To":[1],"investigate":[2],"the":[3,13,118,128,176,199,212,218,228,235,246],"effects":[4,229],"of":[5,175,179,201,211,214,230,248],"managerial":[6,21,66,75,202,239],"level":[7],"\u2013":[8,16],"a":[9,42,69,168,192,204],"manager's":[10],"position":[11],"in":[12,35,111,148,194,209,217,251],"organizational":[14],"hierarchy":[15],"and":[17,23,65,77,97,126],"budgetary":[18,63,181,215,231],"participation":[19,64,110,182,216,232],"on":[20,73,101],"performance":[22,76],"job":[24,78],"satisfaction.":[25,79],"Design/methodology/approach":[26],"Questionnaires":[27],"were":[28,51],"administered":[29],"to":[30,48,53,134,237],"184":[31],"managers":[32,145,184],"that":[33,61,166],"participated":[34],"an":[36],"executive":[37,149],"development":[38,150],"program":[39],"conducted":[40],"at":[41,185],"major":[43],"US":[44],"university.":[45],"The":[46,58,120,159,220],"responses":[47],"178":[49],"questionnaires":[50],"subjected":[52],"multiple":[54],"regression":[55],"analysis.":[56],"Findings":[57],"results":[59,129,160],"suggest":[60],"both":[62],"levels":[67],"have":[68,161,222,243],"direct":[70],"positive":[71,177],"impact":[72,178,213],"self\u2010reported":[74,96],"Research":[80],"limitations/implications":[81],"This":[82,189],"study":[83,190],"shares":[84],"some":[85,139],"inherent":[86],"limitations":[87],"with":[88],"other":[89,155],"survey":[90],"research.":[91],"All":[92],"measures":[93],"used":[94],"are":[95],"may":[98,106],"be":[99,132,143],"based":[100],"self\u2010perception.":[102],"As":[103],"such,":[104],"they":[105],"not":[107,123,131,206],"reflect":[108],"formal":[109],"or":[112],"influence":[113],"over":[114],"budget":[115],"settings":[116],"by":[117,183,197,233],"respondents.":[119],"sample":[121],"was":[122],"randomly":[124],"selected,":[125],"consequently":[127],"might":[130,142],"generalizable":[133],"all":[135,186],"managers.":[136,156],"In":[137],"addition,":[138],"self\u2010selection":[140],"bias":[141],"present:":[144],"who":[146],"enroll":[147],"programs":[151],"could":[152],"differ":[153],"from":[154],"Practical":[157],"implications":[158,163,223,244],"practical":[162],"for":[164,224,245],"organizations":[165],"use":[167],"budgeting":[169,250],"system.":[170],"They":[171,241],"provide":[172],"further":[173],"evidence":[174],"increased":[180],"levels.":[187,240],"Originality/value":[188],"fulfils":[191],"gap":[193],"prior":[195],"research":[196,226],"examining":[198],"effect":[200],"levels,":[203],"variable":[205],"previously":[207],"included":[208],"studies":[210],"US.":[219],"findings":[221],"future":[225],"into":[227],"emphasizing":[234],"need":[236],"include":[238],"also":[242],"implementation":[247],"participative":[249],"organizations.":[252]},"counts_by_year":[{"year":2026,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2022,"cited_by_count":1},{"year":2021,"cited_by_count":1},{"year":2019,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":3},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":5},{"year":2013,"cited_by_count":1},{"year":2012,"cited_by_count":3}],"updated_date":"2026-10-30T12:39:25.321706","created_date":"2016-06-24T00:00:00"}
