Belkaoui, Ahmed Riahi. 1996. Accounting a Multiparadigmatic Science.

Greenwood Publishing
Group
Belkaoui (172:1996)
https://books.google.co.id/books?
id=tMc6S5QJR00C&pg=PA181&lpg=PA181&dq=impact+risk+preferences+in+participative+b
udgeting&source=bl&ots=396o8i5qXh&sig=PJXGPxxquTuvRiMPlupmZjW7dKY&hl=id&sa=
X&ei=KhttVarkHpGA8QXxgIGgBg&ved=0CF8Q6AEwBw#v=onepage&q&f=false
Participation in budgeting entails the involvement of subordinates in the setting of standards that
affect their reactions and rewards. The implied benefit of participative budgeting is that it will
improve attitudes, productivity and/or performance. The results, however have been mixed.
Some studies have supported the argument that budgetary participation leads to higher job
satisfaction, higher motivation to achieve the budget, and higher performance. Other studies,
however found either a weak association between participation and performance or a negative
association between the two variables.
Partisipasi dalam penganggaran memerlukan keterlibatan bawahan dalam pengaturan standar
yang mempengaruhi reaksi dan manfaat mereka. Manfaat tersirat dari penganggaran partisipatif
adalah bahwa hal itu akan meningkatkan sikap, produktivitas dan / atau kinerja. Hasilnya, namun
telah dicampur. Beberapa studi telah mendukung argumen bahwa partisipasi anggaran
menyebabkan kepuasan yang lebih tinggi kerja, motivasi tinggi untuk mencapai anggaran, dan
kinerja yang lebih tinggi. Studi-studi lain, namun ditemukan baik hubungan lemah antara
partisipasi dan kinerja atau hubungan negatif antara dua variabel.
Although findings on the relationship between participative budgeting and performance have
been mixed, participation in decision making has been broadly defined as the organizational
process whereby individuals are involved in and have influence on, decisions that have direct
effect on those individuals.
Meskipun temuan tentang hubungan antara penganggaran partisipatif dan kinerja telah dicampur,
partisipasi dalam pengambilan keputusan telah secara luas didefinisikan sebagai "proses
organisasi dimana individu yang terlibat dalam dan memiliki pengaruh pada keputusan yang
memiliki efek langsung pada orang-orang.
Brownell reviewed participation in decision making and found evidence of positive effects of
antecedence moderators on participation and positive effects of participation on outcomes
conditioned by consequence moderators. The antecedent moderators include (1) the cultural
variables of nationality, legislative systems, race and religion and the organizational variables of
environment stability, technology, task uncertainty and organizational structure. The consequence
moderators included (i) the interpersonal variables of task stress, group size, intrinsic satisfaction
of task and congruence
between task and individual and the individual level of variables

of locus of control, authoritarianism, external reference points and perceived emphasis placed in
accounting information. (Belkaoui, 173:1996)
A comprehensive review of participation in decision making (hereafter PDM) was attempted by
Locke and Schweiger. They reached the following interesting conclusions: (1) The use of PDM
is a practical rather than a moral issue; (2) the concept of participation refers to shared or joint
decision making and therefore excludes delegation; (3) there are numerous mechanisms both
cognitive and motivational through which PDM may produce high morale and performance (4)
research findings yield equivocal support for the thesis that PDM necessarily leads to increased
satisfaction and productivity, although the evidence for the former outcome is stronger than the
evidence for the latter; (5) the evidence indicates that the effectiveness of PDM depends on
numerous contextual factors and (6) PDM is the only way to motivate employees.
The view that the relationship between participation and performance holds under all conditions
is known as the universalistic perspective. As we have seen, support for this is mixed. Another
view, that the relationship between participation and performance is moderated by
organizational, task related, structural, attitudinal and personality variables, is known as the
contingency perspective. This perspective accounts for the moderating effects of motivation,
leadership style. Task uncertainty, role ambiguity, reward structure, cognitive dissonance,
authoritarianism, locus of control and Pelz effect. Findings on the impact of these moderating
variables demonstrate the superiority of the contingency perspective in the analysis of the
relationship between participative budgeting and performance. Before reviewing this findings, it
is appropriate to note that the literature in participation in decision making has also identified
more intervening mechanisms that mediate the effects of participation in decision making.