S. Mark Young

TL;DR: This article examined the effect of level of involvement (high vs. low) on subjects' reactions to persuasive communications and found that high involvement can be differentiated from low involvement by different levels of involvement.

TL;DR: The results support the proposed model; however, the significance of specific factors is sensitive to the evaluation criterion, and the model is stable across firms and respondents, but issensitive to the maturity of the ABC system.

Abstract: A number of behavioral studies have attempted to determine the kinds of influences participative budgeting has on such aspects as a subordinate's job satisfaction and job performance. Participative budgeting allows a subordinate to bring his1 information to the task of specifying standards of performance and as such may lead to higher job performance and higher job satisfaction. The evidence is generally mixed on the former, but reasonably consistent on the latter (Locke and Schweiger [1979]). The existence of information asymmetry on the part of subordinates has recently gained importance in agency theory, where concern is focused on obtaining true revelations of subordinates' inside information (e.g., see Baiman [1982] and Christensen [1982]). The problem is that the existence of private information coupled with participation may give rise to situations in which subordinates intentionally build excess

TL;DR: In this paper, the quality of survey research in management accounting has been analyzed over a 20-year period (1982 to 2001). But, the authors focus on improving the ways in which the survey method is deployed.

TL;DR: This article presented an extensive review of laboratory studies on financial incentives and examined the relations between type of task and type of incentive scheme, respectively, and task performance. But, a large body of empirical evidence indicates that financial incentives frequently do not lead to increased performance (e.g., Young and Lewis 1995; Jenkins et al. 1998).