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A note on testing a model of cognitive budgetary participation processes using a structural equation modeling approach

✍ Scribed by Vincent K. Chong

Publisher
Elsevier Science
Year
2002
Tongue
English
Weight
981 KB
Volume
19
Category
Article
ISSN
0882-6110

No coin nor oath required. For personal study only.

✦ Synopsis

This paper reports the results of a study which re-examines Chenhall and Brownell (Accounting, Organizations and Society, pp. 225-233, 1988) . In that study, it was hypothesized that role ambiguity acted as an intervening variable in the association between budgetary participation and outcome criteria . Although the results were supportive of the hypotheses, a number of limitations may be observed. This paper incorporates variations in sampling and finds results, which provide strong support for Chenhall and Brownell's hypotheses when tested using a structural equation modeling (SEM) technique .

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