An investigation of the cross-cultural applicability of locus of control as a moderating variable of the relationship between participation and performance/satisfaction
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Date
1987
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Abstract
This study investigates the role of locus of control as a moderator of the relationships between budgetary participation and performance, and budgetary participation and job satisfaction. Research is conducted in Mexico City with managers as subjects, using as a comparison a study by Brownell (1982a) performed in the United States. Questionnaires were used to gather the data for this study. It was hypothesized that internal managers (individuals who believe that they control their own destinies) would perform better under higher participation levels, while external managers (individuals who believe that their destinies are beyond their control) would favor and perform better under lower participation levels. The results indicate that budgetary participation affects performance positively for all managers, but that this impact is stronger for internal managers. This was especially the case for higher level managers. Job satisfaction, on the other hand, was not affected by budgetary participation. Therefore, the conclusion reached in this study is that, for performance the effects of both, budgetary participation and locus of control seem to hold cross-culturally, at least in Mexico.
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Typescript (photocopy).
Keywords
Major accounting