| Summary: |
This paper extends previous work in the area of supervisory style as it pertains to the use of budgetary information for performance evaluation. Previous research has focused exclusively on the superior's budgetary performance evaluation style. This study focused on both superior's perceived and the subordinate's preferred budgetary performance evaluation styles. When subordinate's preferred style disagrees with the superior's perceived style, this disagreement is hypothesized to lead to the subordinate's and superior's feeling higher job-related tension and lower job satisfaction.
Eighty-mine managers and staffs from a cross-section of department in Indonesia manufacturing companies paricipated in this study. The results support the hypothesized relations. This study also examines two mediating models, (1) job related tension that nay mediate the relationship between disagreement in budgetary performance evaluation style and performance, and (2) job satisfactuion that may mediate the relationship between disagreement and performance. The result indicate that only job satisfaction mediates the relationship beween disagreement in budgetary performance evaluation style and performance. Finally, a structure equation model is used to detemine the overall impact of disagreement in budgetary performance evaluation style on job-related tension, job satisfaction and performance
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