Sandalgaard, N, Bukh, P N & Poulsen, C S 2009, The effect of motivation profile and participative budgeting on budget goal commitment : Evidence from a Scandinavian bank . in Ikke angivet . European Institute for Advanced Studies in Management, 5 th Conference on Performance Measurement and Management Control, Nice, France, 23/09/2009 .
بيانات النشر:
European Institute for Advanced Studies in Management, 2009.
The effect of participative budgeting on motivation is often considered in management accounting research. In this study we focus on dispositional factors of motivation rooted in personality that affect budgeting. Especially we focus on the effect of personality traits in the form of achievement, power and affiliation motives on budget goal commitment in interaction with participative budgeting. The study is based on a survey among bank managers at different organizational levels of a Scandinavian regional bank and the results indicate that the effect of participative budgeting on budget goal commitment is moderated by the implicit power motivation of the bank manager. The effect of participative budgeting on motivation is often considered in management accounting research. In this study we focus on dispositional factors of motivation rooted in personality that affect budgeting. Especially we focus on the effect of personality traits in the form of achievement, power and affiliation motives on budget goal commitment in interaction with participative budgeting. The study is based on a survey among bank managers at different organizational levels of a Scandinavian regional bank and the results indicate that the effect of participative budgeting on budget goal commitment is moderated by the implicit power motivation of the bank manager.
