Linking Participative Budgeting Congruence to Organization Performance (Retracted)
研究了员工感知的参与需求与组织允许的参与程度之间的一致性（参与一致性）对组织绩效的影响，发现参与一致性与绩效指标正相关，而单独考虑参与需求或允许程度则相关性弱。
This study proposes and tests a research framework that links the perceived need for participation (PNP) and the degree of participation allowed (DPA) to organizational consequences. We examine the extent of agreement between PNP and DPA, which is defined as the degree of participation congruence (DPC), and link DPC to organizational performance. Survey data were collected from 386 accountants across three industries. Consistent with prior research, the correlation between organizational performance indicators and DPA was weak in this study, as was the correlation between PNP and organizational outcomes. However, the correlation between the DPC and organizational performance indicators was uniformly positive and significant. Research findings suggest that participation congruence may be a critical success factor in designing an effective participative budgeting strategy.