earticle

영어

This paper reports approach of behavioral science about budgetary participation. Accounting systems are frequently noisy sources of information for the budgetary participation of the enterprise. Budgetary participation theory provides the theoretical framework for specifying and estimating behavioral accounting. It es hypothesized that motivation mediates the effect of participation on performance. Participation is found to be significantly positively related ; however, the path between them through behavioral accounting explains very little of this, principally because participation`s relationship with behavioral accounting is insignificant. The correlations between participation and behavioral science in the accounting model show a positive relationship with the expectancies, counteracted by a negative relationship with the intrinsic valences. The results of a principal-agent analysis indicate that, in some cases, participation designed to communicate the agent`s private information has no economic value even though the principal is willing to pay nonzero amounts to observe that information. Budgetary participation has been the most widely studied personality variable in management accounting research. One important line of research has been the role of behavioral approach as a moderating variable in studies which examine the effectiveness of budgetary participation. In this paper it is argued that the lack of consensus in this research may be a consequence of examining the personality of only one member of the group involved in the participative process, usually the subordinate.