How to cite this paper
Hussein, S. (2021). The association between cost-standard setting and work performance: The role of information asymmetry and goal complexity.Accounting, 7(7), 1757-1768.
Refrences
Ahn, T., Choi, Y., Hwang, I. and Hyeon, J. (2018). The Effect of Information Asymmetry and Participative Target Setting on Target Ratcheting and Incentives, public Performance & Management Review, 41(3), 439-468.
Akerlof, G. (1970). The Market of Lemon: quality uncertainty and market mechanism.
Aranda, C., Arellano, J. and Davila, A. (2019). Subjective bonuses and target setting in budget-based incentive contracts. Management Accounting Research, 43, 45-60.
Berdicchia, D., & Masino, G. (2019). The Ambivalent Effects of Participation on Performance and Job Stressors: The Role of Job Crafting and Autonomy. Human Performance, 32(5), 220-241.
Brownell, P. (1983) Leadership style, budgetary participation, and managerial behavior. Accounting, Organizations and Society, 8(4), 307-321.
Chenhall, R., & Brownell, P. (1988). The Effect of Participative Budgeting on Job Satisfaction and Performance: Role Ambiguity as an Intervening Variable. Accounting, Organizations and Society, 13(3), 225-233.
Cherrington, D. J., & Cherrington, J. O. (1973). Appropriate reinforcement contingencies in the budgeting process. Journal of Accounting Research, 11(3), 225-253.
Curral, L., Leitao, P., Gomesa, C., Marques-Quinteiro, P. and Lind, P. (2017). How complexity leadership and cohesion influence team effectiveness. Revista Psicologia: Organizacoes e Trabalho, 17(4), 243-251.
Dakhli, A. (2010). Budgetary participation in a non-western country. The Journal of Business in Developing Nations, 12, 1-31.
De Faria, J., & Da Silva, S. (2013). The effects of information asymmetry on budget slack: An experimental research. African Journal of Business Management, 7(13), 1086-1099.
Dunk, A. (1993). The effect of budget emphasis and information asymmetry on the relation between budgetary participation and slack. The Accounting Review, 68, 400-410.
Dusabe, M., Kule, & Oluoch, J. (2016). Effect of asymmetric information on the performance of listed manufacturing companies. European Journal of Business and Social Sciences, 5(6), 342-352.
Eker, M. (2006). The Impact of Budget Participation on Managerial Performance via Organizational Commitment: A Study on the Top 500 Firms in Turkey. Ankara University SBF Dergisi, 64(4), 117-136.
Espedido, A., & Searle, B. (2018). Goal Difficulty and Creative Performance: The Mediating Role of Stress Appraisal. Human Performance, 31(3), 179-196.
Fitoussi, D., MacCrory, F. and Pinsonneault, A. (2009). Information Asymmetry and the Productivity of Information Workers, Presentation delivered at Workshop on information systems and economics, Arizona. Retrieved from http://people.stern.nyu.edu/bakos/wise/ 2009/papers/wise2009-p11_paper.pdf on 22/8/2019.
George, A. (2001). The market for lemons. Quality uncertainty and the market mechanism. The Quarterly Journal of Economics, 84(3), 488-500.
Hardin, A., Looney, C., Fuller, M., & Schechtman G. (2013). Participative Goal Setting in Self-Directed Global Virtual Teams: The Role of Virtual Team Efficacy in Goal Setting Effectiveness and Performance, 46th Hawaii International Conference on System Sciences, Wailea, Maui, HI, 363-372.
Hassel, L.G., & Cunningham, G.M. (2004). Psychic distance and budget control of foreign subsidiaries. Journal of International Accounting Research, 3(2), 79-93.
Hu, Y., & Yu, L. (2010). Investor Relations, Information Asymmetry and Corporate Performance. International Conference on E-Business and E-Government, Guangzhou, 2061-2064.
Hui, R., Sue-Chan, C., & Wood, R. (2013). The Contrasting Effects of Coaching Style on Task Performance: The Mediating Roles of Subjective Task Complexity and Self-Set Goal. Human Resource Development Quarterly, 24(4), 429-458.
Hussein, S., Maji, S., & Panda, N. (2016). the Association between Budget Goal Clarity and Managerial Performance in Iraqi Oil Refinery: The Role of Budget Goal Difficulty and Budget Participation. Middle East Journal of Management, 3(4), 343-358.
James, O., & Tonye, O. (2014). Information Asymmetry and Environmental Accounting: An Empirical View, International Journal of Managerial Studies and Research (IJMSR), 2(7), 101-116.
Jermias, J., & Yigit, F. (2013). Budgetary Participation in Turkey: The Effects of Information Asymmetry, Goal Commitment, and Role Ambiguity on Job Satisfaction and Performance. Journal of International Accounting Research, 12(1), 29-54.
Jermias, J., & Setiawan, T. (2008). the moderating effects of hierarchy and control systems on the relationship between budgetary participation and performance. The International Journal of Accounting, 43, 268-292.
Kalkanci, B., Chen, K., & Erhun, F. (2011). Contract Complexity and Performance under Asymmetric Demand Information, An Experimental Evaluation, Management Science, 57(4), 689-704.
Kemei, J., & Kerongo, F. (2014). The Effects of Information Asymmetry in the Performance of the Banking Industry: A Case Study of Banks in Mombasa County. International Journal of Education and Research, 2(2), 1-6.
Khalid, B., & Hunjra, A. (2018). Measuring the validity of the instrument of information asymmetry, accounting information, personal values, investment satisfaction and investor decision: an empirical analysis of Pakistani stock exchanges. Journal of Policy Research, 1(1), 36-54.
Kozlowski, S., & Hults, B. (1986). Joint moderation of the relation between task complexity and job performance for engineers, Journal of Applied Psychology, 71, 196-202.
Lau C., & Eggleton I. (2003). The influence of information asymmetry and budget emphasis on the relationship between participation and slack. Accounting and Business Research, 33(2), 91-104.
Lau, C., & Tan, S. (2003). The effects of participation and job-relevant information on the relationship between evaluative style and job satisfaction, Review of Quantitative Finance and Accounting, 21(1), 17-34.
Leach-López, M., Stammerjohan, W., & Lee, K. (2009). Budget participation and job performance of South Korean managers mediated by job satisfaction and job-relevant information. Management Research News,32(3), 220-238.
Leach-lópez, M., Stammerjohan, W., & Mcnair, F. (2008). Effects of budgetary participation conflict on job performance of Mexican and US managers, Advances in Accounting, Incorporating Advances in International Accounting, 24(1), 49-64.
Lunardi, M. A., Zonatto, V. C. D. S., & Nascimento, J. C. (2020). Mediating cognitive effects of information sharing on the relationship between budgetary participation and managerial performance. Revista Contabilidade & Finanças, 31(82), 14-32.
Machdar, N., Manurung, A., & Murwaningsari, E. (2017). The Effects of Earnings Quality, Conservatism, and Real Earnings Management on the Company’s Performance and Information Asymmetry as a Moderating Variable. International Journal of Economics and Financial Issues, 7(2), 309-318.
Mah'd, O., Al-Khadash, H., Idris, M., & Ramadan, A. (2013). The Impact of Budgetary Participation on Managerial Performance: Evidence from Jordanian University Executives. Journal of Applied Finance & Banking, 3(3), 133-156.
Mahjoub, L. B., & Halioui, K. (2012). The impact of Budget Participation on Organizational Performance via Competitiveness. International Journal of Contemporary Business Studies, 3(6), 38-49.
Man, D., & Lam, S. (2003). The effects of job complexity and autonomy on cohesiveness in collectivistic and individualistic workgroups: A cross-cultural analysis. Journal of Organizational Behavior, 24, 979-1001.
Mazzioni, S., Politelo, L., & Lavarda, C. (2014). Managers’ Perception on Budget Participation, Procedural Justice and Managerial Performance. Sociedade, Contabilidade e Gestao, 9(2), 136-151.
Mia, L. (1989). The Impact of Participation in Budgeting and Job Difficulty on Managerial Performance and Work Motivation: A Research Note. Accounting, Organizations and Society, 14(4), 347-357.
Milani, K. (1975). The relationship of participation in budget-setting to industrial supervisor performance and attitudes: A field study. Accounting Review, 50( 2), 274-284.
Mowday, R., Porter, L., & Steers, R. (1982). Employee-Organization Linkages: The Psychology of Commitment, Absenteeism, and Turnover. New York: Academic Press.
Murphy, K. (2000). Performance standards in incentive contracts. Journal of Accounting and Economics, 30(3), 245-278.
Nayyar, P. (1993). Performance Effects of Information Asymmetry And Economies of Scope in Diversified Service Firms. Academy of Management Journal, 36(1), 28-57.
Nouri. H., & Parker. R. (1998). the relationship between budget participation and job performance: the roles of budget adequacy and organizational commitment, Accounting, Organization and Society, 23((5/6)), 467-483.
Odia, J. (2013). Relationship between Budget Participation, Budget Procedural Fairness, Organizational Commitment, and Managerial Performance. Review of Public Administration and Management. DOI: 10.4172/2315-7844.1000138
Ostroff, C. (1992). the Relationship between Satisfaction, Attitudes, and Performance: An Organizational Level Analysis. Journal of Applied Psychology, 75, 963-974.
Owusu, E. E., Dwomoh, G., Collins, M., Yaa, G., & Daniel, O. (2014). Assessing the Relationship between Budget Participation and Employees’ Performance of Public Universities in Ghana: A Case of University of Education. International Journal of Academic Research in Accounting, Finance and Management Sciences, 4(1), 85-95.
Ozer, G., & Yilmaz, E. (2011). Effects of Procedural Justice Perception, Budgetary Control Effectiveness and Ethical Work Climate on Propensity to Create Budgetary Slack. Business and Economics Research Journal, 2(4), 1-18.
Rachagan, S., Tong, J., Terpstra, R. and Mahenthiran, S. (2013). Intangible Factors Associated with Firm Performance in Developing Countries: Malaysian Evidence, Retrieved from https://www.researchgate.net/publication/256048185_Intangible_Factors_Influencing_Firm_Performance_in_Developing_Countries_Malaysian_Evidence on 22/01/2020.
Sim, S., & Utami, W. (2018). Impact of budget participation on job satisfaction and employee performance with job relevant information (JRI). as an intervening variable, Jurnal Profita, 11(1), 81-90.
Tsui, J. (2001). The impact of culture on the relationship between budgetary participation, management accounting systems, and managerial performance: An analysis of Chinese and western managers, The International Journal of Accounting, 36(2), 125-146.
Venugopal, B. (2017). Homophily, Information Asymmetry and Performance in the Angels Market, Retrieved from https://ssrn.com/abstract=2981033 on January 08, 2020.
Wanous, J., & Hudy, M. (2001). Single-item reliability: A replication and extension. Organizational Research Methods, 4, 361–375
Waweru, N. M., Hoque, Z., & Uliana, E. (2005). A survey of management accounting practices in South Africa. International Journal of Accounting, Auditing and Performance Evaluation, 2(3), 226-263.
Weinberg, R., Morrison, D., Loftin, M., Horn, T., Goodwin, E., Wright, E., & Block, C. (2019). Writing Down Goals: Does It Actually Improve Performance?, The Sport Psychologist, 33, 35-41.
Welbourne, T., Johnson, D., & Erez, A. (1998). The role-based performance scale: Validity analysis of a theory-based measure. Academy of Management Journal, 41, 540-555.
Yucel, R., & Gunluk, M. (2007). Effects of Budgetary Control and Justice Perceptions on the Relationship between Budgetary Participation and Performance. Journal of Global Strategic Management, 1(2), 82-94.
Yuen, D., & Cheung, K. (2003). Impact of Participation in Budgeting and Information Asymmetry on Managerial Performance in the Macau Service Sector, Journal of Applied Management Accounting Research, 1(2), 65-78.
Zacher, H., Heusner, S., Schmitz, M., Zwierzanska, M., & Frese, M. (2010). Focus on opportunities as a mediator of the relationships between age, job complexity, and work performance. Journal of Vocational Behavior, 76, 374-386.
Zainuddin, S., & Isa, C. (2019). The Role of Workplace Fairness and Information Sharing in a Budget Setting Process: An Empirical Study, Gadjah Mada International Journal of Business, 21(2), 135-158.
Akerlof, G. (1970). The Market of Lemon: quality uncertainty and market mechanism.
Aranda, C., Arellano, J. and Davila, A. (2019). Subjective bonuses and target setting in budget-based incentive contracts. Management Accounting Research, 43, 45-60.
Berdicchia, D., & Masino, G. (2019). The Ambivalent Effects of Participation on Performance and Job Stressors: The Role of Job Crafting and Autonomy. Human Performance, 32(5), 220-241.
Brownell, P. (1983) Leadership style, budgetary participation, and managerial behavior. Accounting, Organizations and Society, 8(4), 307-321.
Chenhall, R., & Brownell, P. (1988). The Effect of Participative Budgeting on Job Satisfaction and Performance: Role Ambiguity as an Intervening Variable. Accounting, Organizations and Society, 13(3), 225-233.
Cherrington, D. J., & Cherrington, J. O. (1973). Appropriate reinforcement contingencies in the budgeting process. Journal of Accounting Research, 11(3), 225-253.
Curral, L., Leitao, P., Gomesa, C., Marques-Quinteiro, P. and Lind, P. (2017). How complexity leadership and cohesion influence team effectiveness. Revista Psicologia: Organizacoes e Trabalho, 17(4), 243-251.
Dakhli, A. (2010). Budgetary participation in a non-western country. The Journal of Business in Developing Nations, 12, 1-31.
De Faria, J., & Da Silva, S. (2013). The effects of information asymmetry on budget slack: An experimental research. African Journal of Business Management, 7(13), 1086-1099.
Dunk, A. (1993). The effect of budget emphasis and information asymmetry on the relation between budgetary participation and slack. The Accounting Review, 68, 400-410.
Dusabe, M., Kule, & Oluoch, J. (2016). Effect of asymmetric information on the performance of listed manufacturing companies. European Journal of Business and Social Sciences, 5(6), 342-352.
Eker, M. (2006). The Impact of Budget Participation on Managerial Performance via Organizational Commitment: A Study on the Top 500 Firms in Turkey. Ankara University SBF Dergisi, 64(4), 117-136.
Espedido, A., & Searle, B. (2018). Goal Difficulty and Creative Performance: The Mediating Role of Stress Appraisal. Human Performance, 31(3), 179-196.
Fitoussi, D., MacCrory, F. and Pinsonneault, A. (2009). Information Asymmetry and the Productivity of Information Workers, Presentation delivered at Workshop on information systems and economics, Arizona. Retrieved from http://people.stern.nyu.edu/bakos/wise/ 2009/papers/wise2009-p11_paper.pdf on 22/8/2019.
George, A. (2001). The market for lemons. Quality uncertainty and the market mechanism. The Quarterly Journal of Economics, 84(3), 488-500.
Hardin, A., Looney, C., Fuller, M., & Schechtman G. (2013). Participative Goal Setting in Self-Directed Global Virtual Teams: The Role of Virtual Team Efficacy in Goal Setting Effectiveness and Performance, 46th Hawaii International Conference on System Sciences, Wailea, Maui, HI, 363-372.
Hassel, L.G., & Cunningham, G.M. (2004). Psychic distance and budget control of foreign subsidiaries. Journal of International Accounting Research, 3(2), 79-93.
Hu, Y., & Yu, L. (2010). Investor Relations, Information Asymmetry and Corporate Performance. International Conference on E-Business and E-Government, Guangzhou, 2061-2064.
Hui, R., Sue-Chan, C., & Wood, R. (2013). The Contrasting Effects of Coaching Style on Task Performance: The Mediating Roles of Subjective Task Complexity and Self-Set Goal. Human Resource Development Quarterly, 24(4), 429-458.
Hussein, S., Maji, S., & Panda, N. (2016). the Association between Budget Goal Clarity and Managerial Performance in Iraqi Oil Refinery: The Role of Budget Goal Difficulty and Budget Participation. Middle East Journal of Management, 3(4), 343-358.
James, O., & Tonye, O. (2014). Information Asymmetry and Environmental Accounting: An Empirical View, International Journal of Managerial Studies and Research (IJMSR), 2(7), 101-116.
Jermias, J., & Yigit, F. (2013). Budgetary Participation in Turkey: The Effects of Information Asymmetry, Goal Commitment, and Role Ambiguity on Job Satisfaction and Performance. Journal of International Accounting Research, 12(1), 29-54.
Jermias, J., & Setiawan, T. (2008). the moderating effects of hierarchy and control systems on the relationship between budgetary participation and performance. The International Journal of Accounting, 43, 268-292.
Kalkanci, B., Chen, K., & Erhun, F. (2011). Contract Complexity and Performance under Asymmetric Demand Information, An Experimental Evaluation, Management Science, 57(4), 689-704.
Kemei, J., & Kerongo, F. (2014). The Effects of Information Asymmetry in the Performance of the Banking Industry: A Case Study of Banks in Mombasa County. International Journal of Education and Research, 2(2), 1-6.
Khalid, B., & Hunjra, A. (2018). Measuring the validity of the instrument of information asymmetry, accounting information, personal values, investment satisfaction and investor decision: an empirical analysis of Pakistani stock exchanges. Journal of Policy Research, 1(1), 36-54.
Kozlowski, S., & Hults, B. (1986). Joint moderation of the relation between task complexity and job performance for engineers, Journal of Applied Psychology, 71, 196-202.
Lau C., & Eggleton I. (2003). The influence of information asymmetry and budget emphasis on the relationship between participation and slack. Accounting and Business Research, 33(2), 91-104.
Lau, C., & Tan, S. (2003). The effects of participation and job-relevant information on the relationship between evaluative style and job satisfaction, Review of Quantitative Finance and Accounting, 21(1), 17-34.
Leach-López, M., Stammerjohan, W., & Lee, K. (2009). Budget participation and job performance of South Korean managers mediated by job satisfaction and job-relevant information. Management Research News,32(3), 220-238.
Leach-lópez, M., Stammerjohan, W., & Mcnair, F. (2008). Effects of budgetary participation conflict on job performance of Mexican and US managers, Advances in Accounting, Incorporating Advances in International Accounting, 24(1), 49-64.
Lunardi, M. A., Zonatto, V. C. D. S., & Nascimento, J. C. (2020). Mediating cognitive effects of information sharing on the relationship between budgetary participation and managerial performance. Revista Contabilidade & Finanças, 31(82), 14-32.
Machdar, N., Manurung, A., & Murwaningsari, E. (2017). The Effects of Earnings Quality, Conservatism, and Real Earnings Management on the Company’s Performance and Information Asymmetry as a Moderating Variable. International Journal of Economics and Financial Issues, 7(2), 309-318.
Mah'd, O., Al-Khadash, H., Idris, M., & Ramadan, A. (2013). The Impact of Budgetary Participation on Managerial Performance: Evidence from Jordanian University Executives. Journal of Applied Finance & Banking, 3(3), 133-156.
Mahjoub, L. B., & Halioui, K. (2012). The impact of Budget Participation on Organizational Performance via Competitiveness. International Journal of Contemporary Business Studies, 3(6), 38-49.
Man, D., & Lam, S. (2003). The effects of job complexity and autonomy on cohesiveness in collectivistic and individualistic workgroups: A cross-cultural analysis. Journal of Organizational Behavior, 24, 979-1001.
Mazzioni, S., Politelo, L., & Lavarda, C. (2014). Managers’ Perception on Budget Participation, Procedural Justice and Managerial Performance. Sociedade, Contabilidade e Gestao, 9(2), 136-151.
Mia, L. (1989). The Impact of Participation in Budgeting and Job Difficulty on Managerial Performance and Work Motivation: A Research Note. Accounting, Organizations and Society, 14(4), 347-357.
Milani, K. (1975). The relationship of participation in budget-setting to industrial supervisor performance and attitudes: A field study. Accounting Review, 50( 2), 274-284.
Mowday, R., Porter, L., & Steers, R. (1982). Employee-Organization Linkages: The Psychology of Commitment, Absenteeism, and Turnover. New York: Academic Press.
Murphy, K. (2000). Performance standards in incentive contracts. Journal of Accounting and Economics, 30(3), 245-278.
Nayyar, P. (1993). Performance Effects of Information Asymmetry And Economies of Scope in Diversified Service Firms. Academy of Management Journal, 36(1), 28-57.
Nouri. H., & Parker. R. (1998). the relationship between budget participation and job performance: the roles of budget adequacy and organizational commitment, Accounting, Organization and Society, 23((5/6)), 467-483.
Odia, J. (2013). Relationship between Budget Participation, Budget Procedural Fairness, Organizational Commitment, and Managerial Performance. Review of Public Administration and Management. DOI: 10.4172/2315-7844.1000138
Ostroff, C. (1992). the Relationship between Satisfaction, Attitudes, and Performance: An Organizational Level Analysis. Journal of Applied Psychology, 75, 963-974.
Owusu, E. E., Dwomoh, G., Collins, M., Yaa, G., & Daniel, O. (2014). Assessing the Relationship between Budget Participation and Employees’ Performance of Public Universities in Ghana: A Case of University of Education. International Journal of Academic Research in Accounting, Finance and Management Sciences, 4(1), 85-95.
Ozer, G., & Yilmaz, E. (2011). Effects of Procedural Justice Perception, Budgetary Control Effectiveness and Ethical Work Climate on Propensity to Create Budgetary Slack. Business and Economics Research Journal, 2(4), 1-18.
Rachagan, S., Tong, J., Terpstra, R. and Mahenthiran, S. (2013). Intangible Factors Associated with Firm Performance in Developing Countries: Malaysian Evidence, Retrieved from https://www.researchgate.net/publication/256048185_Intangible_Factors_Influencing_Firm_Performance_in_Developing_Countries_Malaysian_Evidence on 22/01/2020.
Sim, S., & Utami, W. (2018). Impact of budget participation on job satisfaction and employee performance with job relevant information (JRI). as an intervening variable, Jurnal Profita, 11(1), 81-90.
Tsui, J. (2001). The impact of culture on the relationship between budgetary participation, management accounting systems, and managerial performance: An analysis of Chinese and western managers, The International Journal of Accounting, 36(2), 125-146.
Venugopal, B. (2017). Homophily, Information Asymmetry and Performance in the Angels Market, Retrieved from https://ssrn.com/abstract=2981033 on January 08, 2020.
Wanous, J., & Hudy, M. (2001). Single-item reliability: A replication and extension. Organizational Research Methods, 4, 361–375
Waweru, N. M., Hoque, Z., & Uliana, E. (2005). A survey of management accounting practices in South Africa. International Journal of Accounting, Auditing and Performance Evaluation, 2(3), 226-263.
Weinberg, R., Morrison, D., Loftin, M., Horn, T., Goodwin, E., Wright, E., & Block, C. (2019). Writing Down Goals: Does It Actually Improve Performance?, The Sport Psychologist, 33, 35-41.
Welbourne, T., Johnson, D., & Erez, A. (1998). The role-based performance scale: Validity analysis of a theory-based measure. Academy of Management Journal, 41, 540-555.
Yucel, R., & Gunluk, M. (2007). Effects of Budgetary Control and Justice Perceptions on the Relationship between Budgetary Participation and Performance. Journal of Global Strategic Management, 1(2), 82-94.
Yuen, D., & Cheung, K. (2003). Impact of Participation in Budgeting and Information Asymmetry on Managerial Performance in the Macau Service Sector, Journal of Applied Management Accounting Research, 1(2), 65-78.
Zacher, H., Heusner, S., Schmitz, M., Zwierzanska, M., & Frese, M. (2010). Focus on opportunities as a mediator of the relationships between age, job complexity, and work performance. Journal of Vocational Behavior, 76, 374-386.
Zainuddin, S., & Isa, C. (2019). The Role of Workplace Fairness and Information Sharing in a Budget Setting Process: An Empirical Study, Gadjah Mada International Journal of Business, 21(2), 135-158.