IMPACT OF PARTICIPATION IN THE BUDGETARY PROCESS ON MANAGERIAL ATTITUDES AND PERFORMANCE: UNIVERSALISTIC AND CONTINGENCY PERSPECTIVES*
研究发现，在高环境不确定性下，预算参与能提升管理者绩效和态度，但在低不确定性下反而有负面影响；高参与度在高不确定性下减少预算松弛。
ABSTRACT Data from responsibility‐center managers reveal that greater budgetary participation contributes to managerial performance and attitudes in high‐environmental‐uncertainty situations but hampers performance and attitudes in low‐uncertainty situations. Higher budgetary participation reduces managers' propensity to create slack in high‐ (but not in low‐) uncertainty conditions.