To read this content please select one of the options below:

Influence of Budgetary Support and Teamwork on Organizational Commitment and Performance: Evidence from Malaysia and the United States

Sakthi Mahenthiran

Robert Mackoy

Jane L. Y. Terpstra-Tong

Advances in Management Accounting

ISBN: 978-1-80043-627-5, eISBN: 978-1-80043-626-8

Publication date: 28 October 2021

Abstract

This study examines how budgetary support (BS), teamwork, and organizational commitment to employees (OCE) affect firm performance across two countries, Malaysia and the United States. By surveying senior managers of 165 small and medium enterprises, this study finds that teamwork and BS each has a direct effect on OCE and firm performance. Further, results indicate that OCE mediates the relationship between BS, teamwork, and firm performance. In Malaysia, but not in the United States, we find that teamwork affects performance directly. In the United States, but not in Malaysia, we find that BS affects performance, and there is an interaction effect between BS and management influence. We attribute the effects to the different national cultures and social-exchange relations and highlight the contributions to the budgeting research, organizational commitment literature, and to practice.

Keywords

Acknowledgements

Acknowledgments

We would like to thank Butler University – Butler Business Consulting Group for help with collecting the data and Monash University Malaysia for their financial support for this research.

Citation

Mahenthiran, S., Mackoy, R. and Terpstra-Tong, J.L.Y. (2021), "Influence of Budgetary Support and Teamwork on Organizational Commitment and Performance: Evidence from Malaysia and the United States", Akroyd, C. and Burney, L.L. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 33), Emerald Publishing Limited, Leeds, pp. 153-174. https://doi.org/10.1108/S1474-787120210000033007

Publisher

:

Emerald Publishing Limited