The Influence of Fairness Perceptions and Goal Commitment on Managers' Performance in a Budget Setting

By Kristin Wentzel. 2002

265 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/97dd91d92b83251a76c68a1e70301cc8850641e3

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Citations in the corpus

The Relationship of Budgetary Participation and Reliance on Accounting Performance Measures with Individual-Level Consequent Variables: A Meta-Analysis (2009, background): “…must involve a budgeting context in a for-profit organisation, because not-for-profit organisations, state-owned industries and mixed samples suffer a greater influence of political processes than do privately held companies (e.g. Otley, 1978; Ross, 1994; Hoque and Hopper, 1997; Wentzel, 2002).”
Do comprehensive performance measurement systems help or hinder managers' mental model development? (2011, background): “…in accounting studies (Chalos and Poon, 2000; Chong and Chong, 2002; Marginson and Ogden, 2005; Otley and Fakiolas, 2000; Parker and Kyi, 2006; Wentzel, 2002), with researchers arguing that self-report measures of performance are valid and tend to exhibit less bias than supervisor ratings…”
The Effects of Leadership Styles and Use of Performance Measures on Managerial Work-Related Attitudes (2010, background): “Recent management accounting studies (e.g. Lindquist, 1995; Libby, 1999; Wentzel, 2002; Lau and Tan, 2006; Lau and Moser, 2008; Lau et al., 2008) have paid increased attention to procedural fairness and have found this form of fairness to be important in explaining the relationships between…”
Goal-setting participation and goal commitment: Examining the mediating roles of procedural fairness and interpersonal trust in a UK financial services organisation (2011, unknown): “Secondly, while Wentzel (2002) examined the indirect effect of participation on goal commitment, she did not examine whether there is also a direct effect of participation on goal commitment.”
Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration (2003, background): “…influences budget goal commitment, which in turn influences the acquisition of job-relevant information, which then influences performance; Wentzel (2002) provides evidence that participative budgeting influences fairness beliefs, which in turn influence goal commitment, which then…”