Subordinate participation in audit budgeting decisions: a comparison of decisions influenced by organizational factors to decisions conforming with the Vroom-Jago model

The model proposed by Vroom and Jago for determining the level of participation of subordinates in organizational actions has been proven to be quite effective across a range of decision contexts. When applied to auditing budget decisions in accounting firms, the use of the Vroom-Jago model was found to result in higher quality decision-making, as compared to the results obtained when subordinate participation was determined solely by organizational factors such as management preferences.