Efecto del locus de control en la relación entre participación presupuestaria y rendimientoun estudio experimental

  1. David Naranjo Gil 1
  2. Edilberto J. Rodríguez Rivero 2
  3. Aurora E. Rabazo Martín 2
  1. 1 Universidad Pablo de Olavide
    info

    Universidad Pablo de Olavide

    Sevilla, España

    ROR https://ror.org/02z749649

  2. 2 Universidad de Extremadura
    info

    Universidad de Extremadura

    Badajoz, España

    ROR https://ror.org/0174shg90

Journal:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Year of publication: 2017

Volume: 20

Issue: 1

Pages: 73-81

Type: Article

DOI: 10.1016/J.RCSAR.2016.07.001 DIALNET GOOGLE SCHOLAR lock_openDIGITUM editor

More publications in: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Abstract

More and more organizations involve their staff in budget processes under the premise that more participation will enhance the achievement of budgetary goals. However, budgetary participation does not always lead to improvements of an individual’s performance, since the personality characteristics make individuals react differently to similar budgetary positions. In this study, the role of the locus of control in the relationship between participation and performance is analyzed, by means of an experiment involving 115 undergraduates. The results confirm that the locus of control is a personality trait that influences the effects of budgetary participation on the efficiency of individuals. Our results also show that an individual with external locus of control is less productive than an individual with internal locus of control in participatory environments, but they do not reach different results depending on the environment. In addition, our results show that only for low levels of locus of control (internal) increased participation results in higher performance.

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