Purpose – This study aims to investigate the relationships among budget emphasis, budget planning models, and … indicate that while budget planning models entirely mediate the influence of budget emphasis on the performance of management … and the organization, they partially mediate the influence of budget emphasis on budget satisfaction. In addition, it is …

In contrast with Brownell (1982), this study shows that the interaction between budget participation and budget … emphasis has no effect on overall job perfor Mance. Two alternative ways of reconciling the inconsistent results are discussed …