Abstract
The measure reflects the view of commitment as being an attitude about a goal (i.e. cognitive, affective, and behavioral) and the maintenance of that determination (Wright et al. (1994). This measure derives commitment levels by asking directly about the goal.
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References
Chong, V. K./ Chong, K. M. (2002): Budget Goal Commitment and Informational Effects of Budget Participation on Performance: A Structural Equation Modeling Approach in: Behavioral Research in Accounting Vol. 14, pp. 65–86.
Hollenback, J. R./ Williams, C. R./ Klein, H. J. (1989): An Emprirical Examination of the Antecedents of Commitment to Difficult Goals, in: Journal of Applied Psychology Vol. 74, pp. 18–23.
Wright, P. M./ O’Leary-Kelly, A. M./ Cortina, J. M./ Klein, H. J./ Hollenbeck, J. R. (1994): On the Meaning and Measurement of Goal Commitment, in: Journal of Applied Psychology, Vol. 79, pp. 795–803.
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© 2007 Deutscher Universitäts-Verlag | GWV Fachverlage GmbH Wiesbaden
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(2007). Budget Goal Commitment. In: Management Accounting & Control Scales Handbook. DUV. https://doi.org/10.1007/978-3-8350-5471-4_15
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DOI: https://doi.org/10.1007/978-3-8350-5471-4_15
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