The interaction between motivational disposition and participative budgeting: Evidence from a bank

Niels Sandalgaard, Per Nikolaj Bukh, Carsten Stig Poulsen

    Publikation: Bidrag til tidsskriftTidsskriftartikelForskningpeer review

    Abstract

    The purpose of the paper is to report the findings of a study of how dispositional factors of motivation rooted in personality interact with participative budgeting to affect budget goal commitment. The results indicate that the effect of increased budgetary participation on budget goal commitment is largest for subordinates with a high need for power or a low need for affiliation. For subordinates with a low need for power or a high need for affiliation the effect of budgetary participation is small.
    OriginalsprogEngelsk
    TidsskriftJournal of Human Resource Costing & Accounting
    Vol/bind15
    Udgave nummer1
    Sider (fra-til)7-23
    Antal sider16
    ISSN1401-338X
    DOI
    StatusUdgivet - 2011

    Emneord

    • Participative budgeting
    • Goal commitment
    • motives
    • Achievement
    • power
    • Affiliation

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