Participation schemes in the South African Mining Industry: The impact of managerial accounting, communication and control systems

Abstract

The relationships between employees’ job satisfaction and their perceived extent of participation in profits, and budget-setting and other job-related decision-making, were examined in a profitable South African mining company. Using the statistical technique of Moderated Multiple Regression, it was established that aspects of the company’s Managerial Accounting, Communication and Control Systems combined to significantly moderate the impact on job satisfaction of the various participation constructs.