A Vroom-Yetton Evaluation of Subordinate Participation in Budgetary Decision Making.

This study utilizes the constructs of the Vroom-Yetton model (decision attributes, decision-making styles, and decision rules) to evaluate subordinate participation employed in budgeting decisions. Financial executives of large business organizations, who have significant involvement in budgetary decision making, were asked to recall both a successful and an unsuccessful budget decision. For each decision, they described the decision attributes existing at the time of the decision and indicated the degree of subordinate participation employed in the decision. A comparison of the executives' participative styles to the style recommended by the Vroom-Yetton model supported the use of high levels of participation to enhance the chance of successful budgetary decision making.