The Role of Accounting Data in Performance Evaluation Budgetary Participation a
The Role of Accounting Data in Performance Evaluation Budgetary Participation a
Peter Brownell
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Concern about the scale properties was in fact raised by Otley [1978 pp 128-129]. The two resulting styles can be characterized as high and low budget emphasis (BC plus BP and PC plus NA respectively). ■13- 2. Budgetary Participation Several direct (as opposed to factor-analytic) attempts at measurement of budgetary participation are to be found in the literature. Usable measures are due to Vrocn [1960], Likert [1961], Hofstede [1967], Heller [1971], Vroom and Yetton [1973] and Milan! [1975]. O...f these, two were seriously considered for the present study, the Hofstede and Milani measures. Only these two measures were developed for use in a context identical to the present context, and the use of either one will permit an integration of the results of the present study into the most relevant body of previous literature. For purposes of cross-validation, both measures were employed in this study, although the Milani measure deserves major focus because, unlike the Hofstede measure, it is a multi-item measure permitting a reliability assessment, and because it was developed more recently, possibly benefiting from the more contemporary body of literature extant at the time of Milani's work.
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