[14] Merchant,K。A。 The design of the corporate budgeting system: influences on managerial behavior and performance。 The Accounting Review, 1981, 56(4):813-829。
[15] Frucot, V。, Shearon, W。 T。 Budgetary participation, locus of control, and Mexican managerial performance and job satisfaction[J]。 The Accounting Review, 1991, 66(1):80-99。
[16] Brownell, P。 Leadership style, budgetary participation and managerial behavior [J]。 Accounting, Organizations and Society, 1983, 8(4):307-321。
[17] Brownell, P。, Hirst,M。 Reliance on accounting information, budgetary participation, and task uncertainty: test of a three-way interaction [J]。 Journal of Accounting Research, 1986, 24(2):241-249。
[18] Mia, L。 The impact of participation in budgeting and job difficulty on managerial performance and work motivation: a research note [J]。 Accounting, Organizations and Society, 1989, 14(4): 347-357。
[19] Chong, V。 K。, Bateman, D。The effect of role stress on budgetary participation and job satisfaction-performance linkages: a test of two different models[J]。Advances in Accounting Behavioral Research, 2000,(3):91-118。
[20] Agbejule,A。, Saarikoski,L。 The effect of cost management knowledge on the relationship between budgetary participation and managerial performance [J]。 The British Accounting Review, 2006, 38(4):427-440。
[21] Lau, C。 M。, Tan, S。 L。 C。 Budget targets as performance measures: the mediating role of participation and procedural fairness [J]。 Advances in Management Accounting, 2012(20):151-185。
[22] Parker, R。J。, Kyj, L。 Vertical Information Sharing In The Budgeting Process [J]。 Accounting, Organizations and Society, 2006, 31(1):27-45。
[23] Heinle, M。 S。, Ross, N。, Saouma, R E。 A Theory of Participative Budgeting [J]。 The Accounting Review, 2014, 89(3):1025-1050。
[24] Brownell, P。 Participation in the budgeting process: when it works and when it doesn’t [J]。 Journal of Accounting Literature, 1982(1):124-153。
[25] Chenhall, R。, Brownell, P。 The Effect of Participative Budgeting On Job Satisfaction And Performance: Role Ambiguity As An Intervening Variable [J]。 Accounting, Organizations and Society, 1988(13):225–234。
[26] Milani, K。 The relationship of participation in budget-setting to industrial supervisor performance and attitudes: a field study [J]。 The Accounting Review, 1975, 50(2):274-284。
[27] Kren, L。 Budgetary participation and managerial performance: the impact of information and environmental volatility [J]。 The Accounting Review, 1992, 67(3): 511-526。
[28] Douglas Clinton B。, James E。 Hunton。 Linking Participative Budgeting Congruence to Organization Performance[J] . Behavioral Research In Accounting , 2001 , vol。1:127-141。
[29] Venkatesh, R。, Blaskovich, J。 The mediating effect of psychological capital on the budget participation job performance relationship [J]。 Journal of Management Accounting Research, 2012(24):159-175。
[30] Gul, F。 A。, Tsui, J。 S。 L。, Fong, S。 C。 C。, Kwok, H。 Y。 L。 Decentralisation as a moderating factor in the budgetary participation-performance relationship: some Hong Kong evidence[J]。Accounting and Business Research, 1995, 25(98):107-113。
[31] Bouwens, J。, Abernethy, M。 A。 The consequences of customization on management accounting system design [J]。 Accounting, Organizations and Society, 2000, 25(3):221-241。
[32] Chong, V。 K。, Eggleton, I。 R。 C。, Leong, M。 K。 C。 The impact of market competition and budgetary participation on performance and job satisfaction: a research note [J]。 The British Accounting Review, 2005,37(1):115-133。 参与式预算与绩效的相关文献综述和参考文献(3):http://www.youerw.com/wenxian/lunwen_90657.html