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1 – 10 of 159Lan Guo, Bernard Wong-On-Wing and Gladie Lui
The present research examines the effect of incentivizing both outcome and driver measures of SPMS on middle managers' proactivity in influencing the strategy formulation process…
Abstract
The present research examines the effect of incentivizing both outcome and driver measures of SPMS on middle managers' proactivity in influencing the strategy formulation process. A case-based experiment was conducted among 74 full-time employees. The results suggest that when incentives are linked to both outcome and driver measures of SPMS, compared with when they are outcome-based and not linked to the SPMS, managers are more proactive in communicating strategy-related issues to top management. In addition, this effect of SPMS-based incentives on middle managers' proactivity is mediated by their autonomous extrinsic motivation to achieve strategic goals. The results are in general consistent with postulates of the self-determination theory of motivation. This chapter also has practical implication. Specifically, recent evidence suggests that most SPMS adopters fail to validate causal business models underlying their formulated strategies (Ittner, 2008; Ittner & Larcker, 2003, 2005). Middle managers' proactive strategic behavior may be one means to prompt top management to inspect formulated strategies and their underlying business models.
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Over the last decades, the accounting and control literature has featured much studying of and debate about the role and designing of incentives. Over the last year or so, the…
Abstract
Over the last decades, the accounting and control literature has featured much studying of and debate about the role and designing of incentives. Over the last year or so, the debate over incentives and bonuses has become a much more public one, as illustrated by the current public furor over bankers' bonuses and frequent calls to limit them and/or tax them more heavily. The public nature of the debate is new, but the emotional intensity is not; an intense emotionality has often characterized discussions of these subjects in print, as recently illustrated by a controversy between supporters and opponents of goal setting published in Academy of Management Perspectives.
This chapter tries to structure the debate by defining – and clarifying the interactions between – key components of the debate. I then review some – by no means all – of the evidence available in three streams of research: goal setting, self-determination theory, and economics. A surprisingly large number of commonalities emerge from this review. I then revisit in light of this review two accountability models I had introduced at a previous conference as well a forthcoming field study of the sophisticated approach developed by a successful multinational corporation.
Matthias D. Mahlendorf, Utz Schäffer and Oliver Skiba
Participative budgeting is one of the most intensively researched budgeting variables in management accounting. Research has stalled, however. The purpose of this paper is to…
Abstract
Purpose
Participative budgeting is one of the most intensively researched budgeting variables in management accounting. Research has stalled, however. The purpose of this paper is to stimulate further research by providing an overview of antecedents of participative budgeting and suggesting ways to build upon extant research.
Methodology/approach
We assess 22 studies published prior to 2011 that offer statistical insights into why organizations use participative budgeting by theorizing and modeling it as a dependent variable.
Findings
This work answers two research questions regarding why organizations use participative budgeting: (a) Which antecedents of participative budgeting have been analyzed so far? (b) Which causal-model forms are used in extant research regarding the antecedents of participative budgeting?
Originality/value
This paper provides a detailed overview of empirical studies and respective findings aiming to explain why organizations use participative budgeting. Many prior studies have measured the association between contextual antecedents and participative budgeting. However, from a theoretical perspective, objectives of employees and supervisors are often used to explain the relation. Based on our literature review, we propose that all objectives identified so far intervene in the relationship between context and use of participative budgeting and also further detail these objectives. Consequently, our review analyzes the status quo of research on why organizations use participative budgeting and adds additional suggestions of underlying causal processes that can be tested in future studies.
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Ashley O’Donoghue, Edel Conway and Janine Bosak
This chapter investigates the relationship between abusive supervision and employee well-being (i.e., job satisfaction, engagement) and ill-being (i.e., burnout, workaholism) and…
Abstract
Purpose
This chapter investigates the relationship between abusive supervision and employee well-being (i.e., job satisfaction, engagement) and ill-being (i.e., burnout, workaholism) and examines whether follower core self-evaluations (CSE) moderate this relationship.
Methodology/approach
The study uses cross-sectional survey data collected from 111 professional employees across a range of industry sectors.
Findings
Results show that abusive supervision is negatively related to employee well-being (i.e., engagement and job satisfaction) and positively related to employee ill-being, namely burnout. In addition, employees low in CSE are less engaged and less satisfied than employees high in CSE.
Research limitations/implications
The study’s cross-sectional design limits the strength of its conclusions.
Practical implications
This chapter notes the ethical and legal obligations of organizations to provide a safe working environment and identifies the policies and procedures that will signal a commitment to employee well-being.
Originality/value
The study contributes to the leadership and well-being literatures by exploring the influence of abusive leaders on follower well-being and engagement. It also goes beyond merely identifying correlations between leadership style and follower well-being outcomes to investigate how leader and follower attributes can combine to influence these outcomes.
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Sakthi Mahenthiran, Robert Mackoy and Jane L. Y. Terpstra-Tong
This study examines how budgetary support (BS), teamwork, and organizational commitment to employees (OCE) affect firm performance across two countries, Malaysia and the United…
Abstract
This study examines how budgetary support (BS), teamwork, and organizational commitment to employees (OCE) affect firm performance across two countries, Malaysia and the United States. By surveying senior managers of 165 small and medium enterprises, this study finds that teamwork and BS each has a direct effect on OCE and firm performance. Further, results indicate that OCE mediates the relationship between BS, teamwork, and firm performance. In Malaysia, but not in the United States, we find that teamwork affects performance directly. In the United States, but not in Malaysia, we find that BS affects performance, and there is an interaction effect between BS and management influence. We attribute the effects to the different national cultures and social-exchange relations and highlight the contributions to the budgeting research, organizational commitment literature, and to practice.
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Marc J. Epstein and John Y. Lee
This volume of Advances in Management Accounting (AIMA) begins with a paper by Neumann, Cauvin, and Roberts on the issue of information overload and multiple constituency values…
Abstract
This volume of Advances in Management Accounting (AIMA) begins with a paper by Neumann, Cauvin, and Roberts on the issue of information overload and multiple constituency values. Stakeholder advocates call for including more environmental and social disclosures but do not consider how these additional disclosures might lead to information overload and impair the use and interpretation of corporate performance measures. As we know, shareholders and boards of directors are most concerned with market data such as earnings per share, dividend rates, and market value growth. The authors suggest here that management control system (MCS) designers must consider information overload, primacy, and information markers before expanding the MCS to include social and nonfinancial disclosures. Management accountants are accustomed to providing performance measures within an organization and MCS usually have an internal focus. CFOs are often not accustomed to balance the needs of stakeholders with those of managers and owners. Companies and CFOs will face an information overload dilemma in making these determinations, and the users will be overloaded in sifting through the multiple dimensions of information that are increasingly being provided. The bias toward financial performance measures will distort both the provision and use of sustainability performance measures.
Maarten Vansteenkiste, Christopher P. Niemiec and Bart Soenens
Cognitive evaluation theory (CET; Deci, 1975), SDT's first mini-theory, was built from research on the dynamic interplay between external events (e.g., rewards, choice) and…
Abstract
Cognitive evaluation theory (CET; Deci, 1975), SDT's first mini-theory, was built from research on the dynamic interplay between external events (e.g., rewards, choice) and people's task interest or enjoyment – that is, intrinsic motivation (IM). At the time, this research was quite controversial, as operant theory (Skinner, 1971) had dominated the psychological landscape. The central assumption of operant theory was that reinforcement contingencies in the environment control behavior, which precluded the existence of inherently satisfying activities performed for non-separable outcomes. During this time, Deci proposed that people – by nature – possess intrinsic motivation (IM), which can manifest as engagement in curiosity-based behaviors, discovery of new perspectives, and seeking out optimal challenges (see also Harlow, 1953; White, 1959). IM thus represents a manifestation of the organismic growth tendency and is readily observed in infants' and toddlers' exploratory behavior and play. Operationally, an intrinsically motivated activity is performed for its own sake – that is, the behavior is experienced as inherently satisfying. From an attributional perspective (deCharms, 1968), such behaviors have an internal perceived locus of causality, as people perceive their behavior as emanating from their sense of self, rather than from experiences of control or coercion.
Marylène Gagné and Maarten Vansteenkiste
At the core of SDT is the postulation of three basic psychological needs, that is, the needs for autonomy, competence, and relatedness. The satisfaction of these three needs is…
Abstract
At the core of SDT is the postulation of three basic psychological needs, that is, the needs for autonomy, competence, and relatedness. The satisfaction of these three needs is said to be of utmost importance in its own right as it contributes to people’s functioning. Moreover, need satisfaction forms the basis for the development of more optimal forms of motivation (i.e., intrinsic motivation, internalization) and contributes to individual differences in people’s general motivational orientation, called general causality orientations, and differences in values that also affect how we live and thrive.
Kennon M Sheldon, Daniel B Turban, Kenneth G Brown, Murray R Barrick and Timothy A Judge
In this chapter we argue that self-determination theory (SDT; Deci & Ryan, 2000) provides a useful conceptual tool for organizational researchers, one that complements traditional…
Abstract
In this chapter we argue that self-determination theory (SDT; Deci & Ryan, 2000) provides a useful conceptual tool for organizational researchers, one that complements traditional work motivation theories. First, we review SDT, showing that it has gone far beyond the “intrinsic versus extrinsic motivation” dichotomy with which it began. Then we show how the theory might be applied to better understand a variety of organizational phenomena, including the positive effects of transformational leadership, the nature of “true” goal-commitment, the determinants of employees’ training motivation, and the positive impact of certain human resource practices. We note that SDT may yield significant new understanding of work motivation, and suggest opportunities to refine the theory for research on work-related phenomena.
Opal Donaldson and Evan W. Duggan
The purpose of this research is to develop a Social Information System research model that uses the core constructs intrinsic motivation, extrinsic motivation, and amotivation to…
Abstract
Purpose
The purpose of this research is to develop a Social Information System research model that uses the core constructs intrinsic motivation, extrinsic motivation, and amotivation to explain social networking adoption among tweens, teens and young adults.
Methodology
In developing the research model, we triangulated theories to examine the different orientations of motivation. The data collection process included a stratified sample size of 270 respondents. Following data collection we analyzed the results using structural equation modeling in the Partial Least Square software package.
Findings
The constructs amotivation, intrinsic and extrinsic motivations were all statistically significant in explaining continuance intention to use social networking services (SNS).
Practical implications
Researchers and practitioners have intimated that although there has been a rise in the number of persons accessing and becoming members of SNS, several subscribers who join subsequently leave after a minimal period. The practical implication of this study lies in providing a preliminary understanding of what determines or inhibits continuance intention of SNS membership.
Originality/value
Despite efforts, research in IS and technology acceptance literature regarding SNS diffusion is limited in scope. The theoretical implication of this study lies in the model that has been developed and validated to provide a more effective tool for the scholarly evaluation of SNS adoption. Existing adoption models are insufficient to explain voluntary technology usage of this nature.
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