PolyU Library
Journal Call no.HF5601.N43
AuthorGul, Ferdinand A.
Article TitleOrganisational structure and budgetary participation / Ferdinand A. Gul ... [et al.]
Is Part OfThe Hong Kong accountant ; v.5, no.2, Mar/Apr 1994, p.38-40, illus.
AbstractThis paper empirically examines the notion that budgetary participation is appropriate only when there is organisational decentralisation. Using 54 managers as respondents for a questionnaire survey this study found that budgetary participation had a positive impact on managerial performance when there was a decentralised structure and a negative impact when there was centralised structure.