This chapter presented descriptive statistics for the variables used in hypothesis
testing, results of scale validation tests, and results of the multiple regression analyses
used to test the research hypotheses. Based on results of principal component factory
analysis, budgetary emphasis behavior and budgetary feedback behavior scales were
combined into a single scale. Means for several of the research variables measured with
mutiple items indicated a moderately high degree of process structuring, participative
budgeting behavior, organizational commitment, intent to stay, and managerial
performance. Construct validity of the single-item managerial performance scale was
supported. All scales comprised of three or more hems had Cronbach’s alpha coefficients
that exceeded .70. In general, results of regression analysis suggest that characteristics of
a formal budgeting process have neither a direct effect, nor an indirect effect on
managers’ willingness to exert effort on behalf of the organization.