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The Effects of Participation and Job-Relevant Information on the Relationship Between Evaluative Style and Job Satisfaction

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Abstract

This study investigates the intervening effects of budgetary participation and job-relevant information on the relationship between budget emphasis and job satisfaction. It proposes that budgetary participation and job-relevant information are endogenous to budget emphasis. Using the path analytical technique and based on a sample of 152 senior managers, the study found that budget emphasis has an insignificant direct effect on job satisfaction, but a strong indirect effect through job-relevant information and budgetary participation. The results also indicate that job-relevant information has an intervening effect on the relationship between participation and job satisfaction.

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Authors and Affiliations

  1. Accounting and Finance (M250), UWA Business School, The University of Western Australia, 35 Stirling Highway, Crawley, Western Australia 6009

    Chong M. Lau

  2. School of Business, Singapore Polytechnic, 500 Dover Road, Singapore, 139651

    Sharon L.C. Tan

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  1. Chong M. Lau
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  2. Sharon L.C. Tan
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Correspondence to Chong M. Lau.

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Lau, C.M., Tan, S.L. The Effects of Participation and Job-Relevant Information on the Relationship Between Evaluative Style and Job Satisfaction. Review of Quantitative Finance and Accounting 21, 17–34 (2003). https://doi.org/10.1023/A:1024803621137

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