INFORMATION PROCESSING THEORY IN BUDGETARY PARTICIPATION

Purnamasari, Dian Indri and Rahmawati, Rahmawati (2012) INFORMATION PROCESSING THEORY IN BUDGETARY PARTICIPATION. In: The 4th International Accounting Conference and Accounting Students Research Forum, 22-23 November 2011, Jakarta, Indonesia.

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Abstract

This study analyzes the role of the Information Processing Theory (IPT) in the budgetary participation with antecedent variables such as environmental dynamism (ED). Furthermore this study examines the influence of budgetary participation on performance (P) in the company. The IPT is used in this study as a contribution to overcome the gap between dynamic environments, information management, budgetary participation and performance. This research concluded that (1) there is a positive relationship between environmental dynamism and task exceptions, information technology, information systems, and budgetary participation, (2) there is no negative relationship between environmental dynamism and task analyzability , (3) there is no positive relationship between task exceptions and budgetary participation, (4) there is a negative relationship between task analyzability and budgetary participation, (5) there is a positive relationship between information technology, and information systems for budgetary participation, and (6) there is a positive relationship between budgetary participation and performance. Keywords: Process, Information, Participation, Budget, Performance

Item Type: Conference or Workshop Item (Paper)
Subjects: H Social Sciences > H Social Sciences (General)
Divisions: Faculty of Law, Arts and Social Sciences > School of Social Sciences
Depositing User: DR PURNAMASARI DIAN INDRI
Date Deposited: 12 Sep 2017 08:08
Last Modified: 12 Sep 2017 08:08
URI: http://eprints.upnyk.ac.id/id/eprint/12810

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