The Effect of Program Commitment on the Degree of Participative Congruence and Managerial Performance in a Budgeting Setting

The purpose of this research endeavor is to investigate the effect that the degree of participative congruence has on the relationship between program commitment and managerial performance. The degree of participative congruence (Clinton and Hunton 2001) is a new measure of participation designed to...

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Main Author:	Breaux, Kevin T.
Other Authors:	K.E. Hughes II
Format:	Others
Language:	en
Published:	LSU 2004
Subjects:	Accounting
Online Access:	http://etd.lsu.edu/docs/available/etd-11062004-081538/

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spelling	ndltd-LSU-oai-etd.lsu.edu-etd-11062004-0815382013-01-07T22:49:34Z The Effect of Program Commitment on the Degree of Participative Congruence and Managerial Performance in a Budgeting Setting Breaux, Kevin T. Accounting The purpose of this research endeavor is to investigate the effect that the degree of participative congruence has on the relationship between program commitment and managerial performance. The degree of participative congruence (Clinton and Hunton 2001) is a new measure of participation designed to determine the amount of congruence between the perceived need for participation and the degree of participation allowed. This study used a questionnaire to evaluate the antecedents of and effects of the degree of participative congruence (DPC) in a budgeting setting. In order to investigate these effects, the questionnaire was mailed to a sample of 1,500 AICPA members. The results of the SEM offer some support of the proposed model; however, the results provided stronger evidence in support of an alternative model. Program commitment has a significant relationship with DPC, but there is no significant relationship between DPC and managerial performance. Evidence suggests that DPC has a positive effect on performance through the positive effect that DPC has on program commitment. K.E. Hughes II Barbara Ann Apostolou William C. Black J. Kenneth Reynolds Jim VanScotter LSU 2004-11-09 text application/pdf http://etd.lsu.edu/docs/available/etd-11062004-081538/ http://etd.lsu.edu/docs/available/etd-11062004-081538/ en unrestricted I hereby certify that, if appropriate, I have obtained and attached herein a written permission statement from the owner(s) of each third party copyrighted matter to be included in my thesis, dissertation, or project report, allowing distribution as specified below. I certify that the version I submitted is the same as that approved by my advisory committee. I hereby grant to LSU or its agents the non-exclusive license to archive and make accessible, under the conditions specified below and in appropriate University policies, my thesis, dissertation, or project report in whole or in part in all forms of media, now or hereafter known. I retain all other ownership rights to the copyright of the thesis, dissertation or project report. I also retain the right to use in future works (such as articles or books) all or part of this thesis, dissertation, or project report.
collection	NDLTD
language	en
format	Others
sources	NDLTD
topic	Accounting
spellingShingle	Accounting Breaux, Kevin T. The Effect of Program Commitment on the Degree of Participative Congruence and Managerial Performance in a Budgeting Setting
description	The purpose of this research endeavor is to investigate the effect that the degree of participative congruence has on the relationship between program commitment and managerial performance. The degree of participative congruence (Clinton and Hunton 2001) is a new measure of participation designed to determine the amount of congruence between the perceived need for participation and the degree of participation allowed. This study used a questionnaire to evaluate the antecedents of and effects of the degree of participative congruence (DPC) in a budgeting setting. In order to investigate these effects, the questionnaire was mailed to a sample of 1,500 AICPA members. The results of the SEM offer some support of the proposed model; however, the results provided stronger evidence in support of an alternative model. Program commitment has a significant relationship with DPC, but there is no significant relationship between DPC and managerial performance. Evidence suggests that DPC has a positive effect on performance through the positive effect that DPC has on program commitment.
author2	K.E. Hughes II
author_facet	K.E. Hughes II Breaux, Kevin T.
author	Breaux, Kevin T.
author_sort	Breaux, Kevin T.
title	The Effect of Program Commitment on the Degree of Participative Congruence and Managerial Performance in a Budgeting Setting
title_short	The Effect of Program Commitment on the Degree of Participative Congruence and Managerial Performance in a Budgeting Setting
title_full	The Effect of Program Commitment on the Degree of Participative Congruence and Managerial Performance in a Budgeting Setting
title_fullStr	The Effect of Program Commitment on the Degree of Participative Congruence and Managerial Performance in a Budgeting Setting
title_full_unstemmed	The Effect of Program Commitment on the Degree of Participative Congruence and Managerial Performance in a Budgeting Setting
title_sort	effect of program commitment on the degree of participative congruence and managerial performance in a budgeting setting
publisher	LSU
publishDate	2004
url	http://etd.lsu.edu/docs/available/etd-11062004-081538/
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The Effect of Program Commitment on the Degree of Participative Congruence and Managerial Performance in a Budgeting Setting

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