Volume 16 Issue 3, December 2021
ARTICLE INFO
Article History:
Received: 19 June 2021
Accepted: 2 November 2021
Published: 1 December 2021
ASIA-PACIFIC MANAGEMENT ACCOUNTING JOURNAL. VOL. 16 ISSUE 3
PERCEPTION OF THE CONTROLLABILITY PRINCIPLE AND ITS CONSEQUENCES FOR BUDGETARY CONTROL
Ryota Machida* and Tomoki Oshika
Faculty of Commerce, Waseda University, Japan
ABSTRACT
In this study, we empirically examined the following three relationships through quantitative analysis of web-based survey data collected from managers of Japanese firms. First, we examined the relationship between managers’ perceptions of controllability and budget use. Second, we examined the relationship between budget use and altruistic behavior. Third, based on managers’ perceptions of controllability, we examined the relationship between altruistic behavior and managerial performance. Structural equation modeling revealed that not only did perception of low controllability by managers promoted the use of budgeting, it also promoted organizational citizenship behavior through increased trust in superiors, which subsequently enhanced managerial performance.
Keywords: managerial perception, controllability principle, altruistic behavior, organizational citizenship behavior, trust, managerial performance
* Corresponding Author: Ryota Machida. Email: This email address is being protected from spambots. You need JavaScript enabled to view it.