Corporate budget governance through workforce engagement: As an antecedent to innovation
Open Access
- 10 March 2017
- journal article
- Published by Virtus Interpress in Corporate Board: role, duties and composition
- Vol. 13 (1), 47-58
- https://doi.org/10.22495/cbv13i1p5
Abstract
While the notion that firms pursue innovation is not controversial, it is one of the most complex processes employed by organizations and results vary greatly across companies. This paper investigates the link between budgetary participation intensity and innovation, using communication, job satisfaction and decentralization as mediators to such relationships. Our findings in a developing country setting indicate that budgetary participation intensity is antecedent to communication, job satisfaction and decentralization which in turn affect innovation. Moreover, budgetary participation intensity affects indirectly innovation when these variables are embedded in Path Analysis Modeling as mediators between budgetary participation and innovation.Keywords
This publication has 45 references indexed in Scilit:
- Impact of environmental uncertainty on the relationship between budgetary participation and managerial performance and job satisfaction: some Tunisian evidenceInternational Journal of Accounting and Finance, 2015
- Phases of the Adoption of Innovation in Organizations: Effects of Environment, Organization and Top Managers1British Journal of Management, 2006
- Theories of organizational structure and innovation adoption: the role of environmental changeJournal of Engineering and Technology Management, 1998
- Organizational Complexity and Innovation: Developing and Testing Multiple Contingency ModelsManagement Science, 1996
- ORGANIZATIONAL INNOVATION: A META-ANALYSIS OF EFFECTS OF DETERMINANTS AND MODERATORS.The Academy of Management Journal, 1991
- The moderator–mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations.Journal of Personality and Social Psychology, 1986
- The Determination of Performance Standards and ParticipationJournal of Accounting Research, 1982
- Organizational Structure, Work Process, and Proposal Making in Administrative Bureaucracies.The Academy of Management Journal, 1980
- Communication in Administrative Bureaucracies.The Academy of Management Journal, 1977
- The Organic Organization and InnovationSociology, 1971