A Study on the Relationship Among Budgetary Participation, Budget-related Attitude, and Manager\'s Performance

To control the effect of environmental uncertainty, this study use the managers of a big government owned company as sample to test the hypothesized model. Results strongly support the proposed mediating effect of budget-related attitude in the relationships between budgetary participation and budgetary performance.

The results also support the proposed mediating effect of managerial performance in the relationships between budgetary participation and departmental performance, but do not provide evidence to support the relationship between budgetary performance and managerial performance. The possible reason is that the formal effect of budgeting system in government owned company is greater than the substantial effect.