{"id":"https://openalex.org/W2492053500","doi":"https://doi.org/10.1016/s1475-1488(04)08009-3","title":"The Effects of Value Attainment and Cognitive Roles of Budgetary Participation on Job Performance","display_name":"The Effects of Value Attainment and Cognitive Roles of Budgetary Participation on Job Performance","publication_year":2005,"publication_date":"2005-06-22","ids":{"openalex":"https://openalex.org/W2492053500","doi":"https://doi.org/10.1016/s1475-1488(04)08009-3","mag":"2492053500"},"language":"en","primary_location":{"id":"doi:10.1016/s1475-1488(04)08009-3","doi":"https://doi.org/10.1016/s1475-1488(04)08009-3","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s1475-1488(04)08009-3","pdf_url":null,"source":{"id":"https://openalex.org/S4210216216","display_name":"Advances in accounting behavioral research","issn_l":"1475-1488","issn":["1475-1488"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","cwts-core","norway-1"],"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":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Advances in Accounting Behavioral Research","raw_type":"book-chapter"},"volume":{"id":"https://openalex.org/W4298690640","display_name":"Advances in Accounting Behavioral Research"},"type":"book-chapter","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/A5055171810","display_name":"Vincent K. Chong","orcid":"https://orcid.org/0000-0003-4207-2718","observed_orcids":["https://orcid.org/0000-0003-4207-2718"]},"institutions":[{"id":"https://openalex.org/I177877127","display_name":"The University of Western Australia","ror":"https://ror.org/047272k79","country_code":"AU","type":"education","lineage":["https://openalex.org/I177877127"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Vincent K. Chong","raw_affiliation_strings":["UWA Business School"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UWA Business School","institution_ids":["https://openalex.org/I177877127"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5084074953","display_name":"Ian R.C. Eggleton","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ian R.C. Eggleton","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5032752632","display_name":"Michele Leong","orcid":null,"observed_orcids":[]},"institutions":[{"id":"https://openalex.org/I177877127","display_name":"The University of Western Australia","ror":"https://ror.org/047272k79","country_code":"AU","type":"education","lineage":["https://openalex.org/I177877127"]}],"countries":["AU"],"is_corresponding":false,"raw_author_name":"Michele K.C. Leong","raw_affiliation_strings":["UWA Business School"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"UWA Business School","institution_ids":["https://openalex.org/I177877127"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":1.6881,"has_fulltext":false,"cited_by_count":17,"citation_normalized_percentile":{"value":0.87477064,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":89,"max":98},"biblio":{"volume":null,"issue":null,"first_page":"213","last_page":"233"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T10797","display_name":"Accounting and Organizational Management","score":0.9994999766349792,"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":0.9994999766349792,"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/T10006","display_name":"Job Satisfaction and Organizational Behavior","score":9.999999747378752e-05,"subfield":{"id":"https://openalex.org/subfields/1407","display_name":"Organizational Behavior and Human Resource Management"},"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"}}],"keywords":[{"id":"https://openalex.org/keywords/budgetary-participation","display_name":"budget participation","score":0.9909999966621399},{"id":"https://openalex.org/keywords/cognitive-roles","display_name":"cognitive roles","score":0.718999981880188},{"id":"https://openalex.org/keywords/job-performance","display_name":"employee performance","score":0.9890000224113464},{"id":"https://openalex.org/keywords/job-satisfaction","display_name":"job satisfaction","score":0.9559999704360962},{"id":"https://openalex.org/keywords/job-relevant-information","display_name":"job relevant information","score":0.9990000128746033},{"id":"https://openalex.org/keywords/participatory-budgeting","display_name":"participatory budgeting","score":0.7879999876022339},{"id":"https://openalex.org/keywords/corporate-executives","display_name":"business executives","score":0.7210000157356262},{"id":"https://openalex.org/keywords/financial-services","display_name":"financial services","score":0.8399999737739563},{"id":"https://openalex.org/keywords/information-sharing","display_name":"information sharing","score":0.5899999737739563}],"concepts":[{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.6067492365837097},{"id":"https://openalex.org/C15744967","wikidata":"https://www.wikidata.org/wiki/Q9418","display_name":"Psychology","level":0,"score":0.5151256918907166},{"id":"https://openalex.org/C169900460","wikidata":"https://www.wikidata.org/wiki/Q2200417","display_name":"Cognition","level":2,"score":0.4454770088195801},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.34850743412971497},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.16223132610321045},{"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/C169760540","wikidata":"https://www.wikidata.org/wiki/Q207011","display_name":"Neuroscience","level":1,"score":0.0}],"mesh":[],"locations_count":2,"locations":[{"id":"doi:10.1016/s1475-1488(04)08009-3","doi":"https://doi.org/10.1016/s1475-1488(04)08009-3","is_oa":false,"landing_page_url":"https://doi.org/10.1016/s1475-1488(04)08009-3","pdf_url":null,"source":{"id":"https://openalex.org/S4210216216","display_name":"Advances in accounting behavioral research","issn_l":"1475-1488","issn":["1475-1488"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","cwts-core","norway-1"],"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":"book series"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Advances in Accounting Behavioral Research","raw_type":"book-chapter"},{"id":"pmh:oai:pure.atira.dk:publications/49b4430b-c812-4473-86a6-4d136b3a28fc","doi":null,"is_oa":false,"landing_page_url":"https://admin.research-repository.uwa.edu.au/en/publications/49b4430b-c812-4473-86a6-4d136b3a28fc","pdf_url":null,"source":{"id":"https://openalex.org/S4306402492","display_name":"UWA Profiles and Research Repository (UWA)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I177877127","host_organization_name":"The University of Western Australia","host_organization_lineage":["https://openalex.org/I177877127"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"Chong, V, Eggleton, I R C & Leong, M 2005, The Effects of Value Attainment and Cognitive Roles of Budgetary Participation on Job Performance. in V Arnold (ed.), Advances in Accounting Behavioural Research. Elsevier, Amsterdam, pp. 213-233.","raw_type":"info:eu-repo/semantics/bookPart"}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.7795000076293945}],"sustainable_development_goals_aurora":[{"id":"https://metadata.un.org/sdg/8","display_name":"Decent work and economic growth","score":0.7099999785423279}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[{"id":"https://openalex.org/F4320319918","display_name":"York University","ror":"https://ror.org/05fq50484"},{"id":"https://openalex.org/F4320322015","display_name":"University of Toronto","ror":"https://ror.org/03dbr7087"}],"has_content":{"pdf":false,"grobid_xml":false},"content_urls":null,"referenced_works_count":63,"referenced_works":["https://openalex.org/W74239611","https://openalex.org/W163832182","https://openalex.org/W329893831","https://openalex.org/W566129955","https://openalex.org/W586832886","https://openalex.org/W591794112","https://openalex.org/W1500298763","https://openalex.org/W1500979692","https://openalex.org/W1524121127","https://openalex.org/W1531245129","https://openalex.org/W1964152500","https://openalex.org/W1973184654","https://openalex.org/W1979100083","https://openalex.org/W1981814904","https://openalex.org/W1985539166","https://openalex.org/W1991623719","https://openalex.org/W1996118946","https://openalex.org/W2002561323","https://openalex.org/W2003619859","https://openalex.org/W2013853779","https://openalex.org/W2015615455","https://openalex.org/W2022891200","https://openalex.org/W2023657378","https://openalex.org/W2028459126","https://openalex.org/W2030077662","https://openalex.org/W2037252822","https://openalex.org/W2044295466","https://openalex.org/W2045181804","https://openalex.org/W2045959487","https://openalex.org/W2056434135","https://openalex.org/W2058599614","https://openalex.org/W2061444598","https://openalex.org/W2065990748","https://openalex.org/W2081806425","https://openalex.org/W2084752976","https://openalex.org/W2087014607","https://openalex.org/W2087346093","https://openalex.org/W2092030259","https://openalex.org/W2093568846","https://openalex.org/W2094931139","https://openalex.org/W2105975133","https://openalex.org/W2108617106","https://openalex.org/W2112275210","https://openalex.org/W2112641336","https://openalex.org/W2119088634","https://openalex.org/W2122912498","https://openalex.org/W2144822451","https://openalex.org/W2146227179","https://openalex.org/W2147558664","https://openalex.org/W2149608872","https://openalex.org/W2159306398","https://openalex.org/W2165407795","https://openalex.org/W2312795932","https://openalex.org/W2484769488","https://openalex.org/W2801004064","https://openalex.org/W3019273456","https://openalex.org/W3125653597","https://openalex.org/W3214604381","https://openalex.org/W4210847660","https://openalex.org/W4231539502","https://openalex.org/W4235678817","https://openalex.org/W4285719527","https://openalex.org/W4383905236"],"related_works":["https://openalex.org/W2019858665","https://openalex.org/W2020168604","https://openalex.org/W2093568846","https://openalex.org/W7101003833","https://openalex.org/W7136499364","https://openalex.org/W2025555560","https://openalex.org/W1558497196","https://openalex.org/W2023657378","https://openalex.org/W1531245129","https://openalex.org/W2334626057"],"abstract_inverted_index":{"This":[0],"chapter":[1],"examines":[2],"the":[3,6,52,84,96,105,120,135],"effects":[4],"of":[5,12,22,51,87,124,131],"value":[7,121],"attainment":[8,122],"and":[9,32,37,146,151,154,157],"cognitive":[10,85],"roles":[11],"budgetary":[13,26,71,88,109,125],"participation":[14,72,110],"on":[15,43],"job":[16,30,33,115,132,147,152,155,158],"performance.":[17,159],"A":[18],"structural":[19,62],"model":[20],"consisting":[21],"variables":[23],"such":[24],"as":[25],"participation,":[27,89,126],"job-relevant":[28,77,144,149],"information,":[29],"satisfaction,":[31,148],"performance":[34],"is":[35,73,111],"proposed":[36],"tested":[38],"using":[39,60],"a":[40,49,61],"survey":[41],"questionnaire":[42],"70":[44],"senior":[45],"managers,":[46],"drawn":[47],"from":[48],"cross-section":[50],"financial":[53],"services":[54],"sector.":[55],"Their":[56],"responses":[57],"are":[58,140],"analyzed":[59],"equation":[63],"modeling":[64],"(SEM)":[65],"technique.":[66],"The":[67],"results":[68,80,106,118,136],"reveal":[69,137],"that":[70,92,108,138],"positively":[74,112],"associated":[75,113],"with":[76,114],"information.":[78,102],"These":[79,117],"lend":[81],"support":[82,119],"to":[83,100],"effect":[86],"which":[90,127],"suggests":[91],"subordinates":[93],"participate":[94],"in":[95],"budget":[97],"setting":[98],"process":[99],"share":[101],"In":[103],"addition,":[104],"suggest":[107],"satisfaction.":[116,133],"role":[123],"increases":[128],"subordinates\u2019":[129],"levels":[130],"Furthermore,":[134],"there":[139],"positive":[141],"relationships":[142],"between":[143],"information":[145,150],"performance,":[153],"satisfaction":[156]},"counts_by_year":[{"year":2025,"cited_by_count":1},{"year":2023,"cited_by_count":1},{"year":2021,"cited_by_count":2},{"year":2020,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":1},{"year":2015,"cited_by_count":1},{"year":2013,"cited_by_count":4},{"year":2012,"cited_by_count":1}],"updated_date":"2026-10-14T16:39:01.820549","created_date":"2016-08-23T00:00:00"}
