TASK UNCERTAINTY AND ITS INTERACTION WITH BUDGETARY PARTICIPATION AND BUDGET EMPHASIS: SOME...

Abstract This paper reports the results of a study which re-examines Brownell & Hirst ( Journal of Accounting Research , Autumn 1986). In that study, it was hypothesized that Brownell's result ( Journal of Accounting Research , Spring 1982), showing that budget participation and budget emphasis in evaluation should be aligned, would hold only where task uncertainty was low. With managerial performance as the criterion, Brownell & Hirst were unable to find support for the hypothesis. This study incorporates variations in measurement and sampling and finds results which provide strong support for Brownell & Hirst's hypothesis.

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