The impact of reliance on accounting performance measures on job-related tension and managerial performance: Additional evidence

Abstract

Based on Harrison's ( Accounting, Organizations and Society, pp. 1–15, 1992; Accounting, Organizations and Society, pp. 319–339, 1993) findings on the generalizability of research results related to budgetary participation and budget emphasis between cultures, two tests on the three-way interaction between budget emphasis, budgetary participation and task characteristics (task uncertainty and task difficulty) affecting job-related tension and managerial performance were conducted in Singapore. The results support a high budget emphasis and high budgetary participation combination in low task difficulty situations; and a high budgetary participation style, regardless of budget emphasis, in high task difficulty situations.