In this exercise we examine the effect on job stress ofbudget participation
and budget emphasis, the degree to which the person's performance is
evaluated by achieving budget goals. Specifically, the effect ofparticipation
on stress is shown to be greater for high than low budget emphasis. Subjects
are 44 male managers (mean age: 35 years, range : 28-44 years) working
in a property development organizaiion. All subjects had major budget
responsibilities. Data were collected using questionnaire surveys. An impli
cation for human resource management is that budget emphasis can be
used to manage individual performance, without increasing experienced
stress, if the individual can participate in budget setting.
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