The role of budgets in organizations facing strategic change: an exploratory study

MA Abernethy, P Brownell - Accounting, organizations and society, 1999 - Elsevier
Recent attention in the general management literature has focused on mechanisms and
processes used by organizations to respond and adapt to changes in their operating …

Budgetary participation, motivation, and managerial performance

P Brownell, M McInnes - Accounting review, 1986 - JSTOR
This paper reports the results of an empirical study designed to assess the relationship of
budgetary participation to motivation and performance among middle-level managers in three …

The role of accounting data in performance evaluation, budgetary participation, and organizational effectiveness

P Brownell - Journal of accounting research, 1982 - JSTOR
The relationship between managerial leadership styles and measures of organizational
effectiveness, such as performance of subordinates, is an unsettled issue in management …

Management control systems in research and development organizations: The role of accounting, behavior and personnel controls

MA Abernethy, P Brownell - Accounting, Organizations and Society, 1997 - Elsevier
This paper reports the result of an empirical study examining the role of accounting and non-accounting
controls in a research and development setting. The paper draws on Perrow's …

Participation in budgeting, locus of control and organizational effectiveness

P Brownell - Accounting Review, 1981 - JSTOR
This study examines the role of the personality variable, locus of control, as a moderator of
the relationship between budgetary participation and managerial performance. The results of …

The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable

RH Chenhall, P Brownell - Accounting, Organizations and Society, 1988 - Elsevier
The results of studies into the effects of participative budgeting have been equivocal. This
study seeks to explain the process by which participation in budget setting affects managers' …

Reliance on accounting information, budgetary participation, and task uncertainty: tests of a three-way interaction

P Brownell, M Hirst - Journal of accounting Research, 1986 - JSTOR
… expect Brownell's result to hold. Later, we present evidence suggesting that Brownell's sample
… , nor the two-way interaction found by Brownell, was confirmed. Section 2 describes the …

Task uncertainty and its interaction with budgetary participation and budget emphasis: some methodological issues and empirical investigation

P Brownell, AS Dunk - Accounting, organizations and society, 1991 - Elsevier
This paper reports the results of a study which re-examines Brownell & Hirst (Journal of
Accounting Research, Autumn 1986). In that study, it was hypothesized that Brownell's result (…

A field study examination of budgetary participation and locus of control

P Brownell - Accounting Review, 1982 - JSTOR
The results of this field study are generally consistent with those from a previous laboratory
experiment which showed that the relationship between budgetary participation and …

[PDF][PDF] Participation in the budgeting process: When it works and when it doesn't

P Brownell - 1980 - dspace.mit.edu
Over the past twenty or so years, a great volume of research which explores the question of
the effects of participation in budgeting has been published. Yet the state of our knowledge …