The Impact of the Emphasis on Budgets and Budget Difficulty on Budget Value and Job Stress: The Mediating Role of Organisational Fairness (2024)

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Sophia Su (Macquarie University, Australia)

Kevin Baird (Macquarie University, Australia)

Advances in Management Accounting

ISBN: 978-1-80382-032-3, eISBN: 978-1-80382-031-6

Publication date: 18 January 2023

Abstract

This study aims to examine the mediating role of organisational fairness on the association between the emphasis on budgets and budget difficulty with budget value and job stress. Data were collected using an online survey questionnaire with 515 responses from middle and lower-level managers in Australian business organisations. The results indicate that organisational fairness fully mediates the association between budget difficulty with both budget value and job stress. Organisational fairness was not found to mediate the association between the emphasis on budgets with budget value and job stress. Rather, the emphasis on budgets was significantly negatively associated with job stress, implying that a greater emphasis on budgets is desirable in alleviating job stress. The findings have important implications for practice.

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Su, S. and Baird, K. (2023), "The Impact of the Emphasis on Budgets and Budget Difficulty on Budget Value and Job Stress: The Mediating Role of Organisational Fairness", Akroyd, C. (Ed.) Advances in Management Accounting (Advances in Management Accounting, Vol. 34), Emerald Publishing Limited, Leeds, pp. 145-175. https://doi.org/10.1108/S1474-787120220000034006

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The Impact of the Emphasis on Budgets and Budget Difficulty on Budget Value and Job Stress: The Mediating Role of Organisational Fairness (2024)
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