Abstract This study examines the effects of motivational and cognitive factors of budgetary participation on performance concurrently under different conditions of task uncertainty. Drawing upon prior literature, goal acceptance and job-relevant information were identified as mediators conveying the motivational and cognitive influence of participation to performance, while task uncertainty as a moderator conditioning such mediated relationships. Multigroup structural equation modeling on survey data collected from 229 Korean managers revealed that the motivational and cognitive effects of participation on performance vary significantly between high and low task uncertainty conditions. When there was low task uncertainty, the motivational factor was more important than the cognitive factor in determining performance. When there was high task uncertainty, however, both motivational and cognitive factors were important determinants of performance. In addition, the intervening role of these two factors, in general, appeared more significant under high than low task uncertainty conditions.

中文翻译：

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任务不确定性对预算参与绩效关系的调节作用的多组SEM分析：韩国的证据

摘要这项研究考察了预算参与的动机和认知因素在任务不确定性不同条件下同时对绩效的影响。根据先前的文献，目标接受和与工作相关的信息被确定为传达参与者对绩效的动机和认知影响的中介者，而任务不确定性则是调节这种中介关系的调节者。根据从229名韩国管理人员收集的调查数据进行的多组结构方程建模显示，在任务不确定性的高低条件下，参与对绩效的动机和认知影响显着不同。当任务不确定性较低时，在决定绩效时，动机因素比认知因素更为重要。但是，当任务不确定性很高时，动机因素和认知因素都是绩效的重要决定因素。此外，一般而言，这两个因素的干预作用在任务不确定性较高的情况下要比在低任务不确定性的情况下更重要。