TY - JOUR
T1 - Influence of budgetary support and teamwork on organizational commitment and performance
T2 - Evidence from Malaysia and the United States
AU - Mahenthiran, Sakthi
AU - Mackoy, Robert
AU - Terpstra-Tong, Jane L.Y.
N1 - Funding Information:
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.
Publisher Copyright:
© 2021 by Emerald Publishing Limited of reproduction in any form reserved..
PY - 2021/10/28
Y1 - 2021/10/28
N2 - 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.
AB - 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.
KW - Budgeting
KW - Human resource practices
KW - Management control systems
KW - Organizational commitment
KW - Performance
KW - Teamwork
UR - http://www.scopus.com/inward/record.url?scp=85117253664&partnerID=8YFLogxK
U2 - 10.1108/S1474-787120210000033007
DO - 10.1108/S1474-787120210000033007
M3 - Article
AN - SCOPUS:85117253664
VL - 33
SP - 153
EP - 174
JO - Advances in Management Accounting
JF - Advances in Management Accounting
SN - 1474-7871
ER -
