Regression analysis of questionnaire data from 149 managers across 96 predominately manufacturing firms supported an interaction between fairness perceptions of formal budgetary procedures and their enactment by supervisors. Specifically, formal budgetary procedures justice was significantly (p <. 05) related to job performance (positively), helping behavior (positively), and propensity to create budgetary slack (negatively) when budgetary procedures enactment justice was high, but not when it was low. The results suggest that managers exhibit particularly positive organizational behavior when they view both the formal budgetary procedures and the supervisory enactment of these procedures as fair.
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