Effect of Goal Congruence on Employee Dysfunctional Behavior During Budgetary Participation

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Abstract

The purpose of this study is to contribute to the scholarship of behavioral accounting by developing a theoretical model that explains how employee dysfunctional behavior is affected by employees’ goal congruence during budgetary participation process. We propose that the causal relationship between employees’ goal congruence and their tendency to exhibit dysfunctional behaviors in organizations is mediated by job satisfaction; and the types of budgetary participation act as a moderator between the relationship between goal congruence and job satisfaction. This study has extended the earlier research by proposing a new mediator (job satisfaction) between the previously unexplained relationship between goal congruence and dysfunctional behavior. The paper also contributes to the management accounting literature by proposing that budgetary participation types may have moderating effect on the goal congruence – job satisfaction – dysfunctional behavior relationship.

Authors

• Saad Hossain, University of Guelph

• Kalinga Jagoda, mount royal university