The affect of the relationship between budget participation and job-relevant information on managerial performance

This study reports the results of the empirical study which designed to assess the relationship of budget participation and job-relevant information to managerial performance among subordinates in 150 firms. To test the proposed relationship, the survey was applied on accounting and finance managers of 150 businesses, which were among the top 500 businesses in Turkey in 2006. The results of the study consistent with the proposition that subordinates with high performance tend to use budget participation and job-relevant information greater extent than subordinates with low performance. However, the study revealed that the two-way interaction term is significant, and thus, higher interaction between budget participation and job-relevant information is associated with higher managerial performance.

Budgetary Participation ,

Job-Relevant Information ,

Managerial Performance ,

Factor Analysis ,

Logistic Regression Analysis ,