Abstract
Research in management accounting has recently introduced Organizational justice theory to better explain how budgeting systems that are perceived to be fair can improve managers' attitudes and behaviours, in particular trust in supervisor and organizational commitment. Based on survey responses from 137 managers, this study shows that three budgetary characteristics, namely budgetary participation, application of the controllability principle and quality of feedback, increase the overall perception of justice. Findings also show that perceived justice and trust in supervisor mediate the effect of budgetary characteristics on organizational commitment.