The Impact of Cultural Influences on the Relationship Between Budgetary Participation, Role Stress, and Job Satisfaction

Abstract

This paper re‐examines an earlier research outcome which concluded that budgetary role ambiguity intervenes in the budgetary participation ‐ job satisfaction relationship. In this study, it is argued that this outcome will not occur in a high power distance cultural setting where managers have a high expectation of participation in decision making. Given the formality often associated with participation in such a setting, it was not expected that budgetary role ambiguity would intervene in the relationship. Path analysis was used to analyse the data which was gathered in Thailand. The results of the analysis support the theoretical expectations. The relationship of budgetary role conflict and job satisfaction is also explored in the paper. It is argued that, in a nation where a female is traditionally of a lower status than a male, the role conflict experienced by a female manager will be negatively and significantly related to job satisfaction. This outcome was not expected for male managers. Again, me results support the theoretical expectations. The paper concludes with a number of ideas for future research in this topic.

Citation

Goodwin, D. and Sethapokin, S. (1996), "The Impact of Cultural Influences on the Relationship Between Budgetary Participation, Role Stress, and Job Satisfaction", Asian Review of Accounting, Vol. 4 No. 2, pp. 51-70. https://doi.org/10.1108/eb060674