The effect of motivation profile and participative budgeting on budget goal commitment : Evidence from a Scandinavian bank
Publication: Research - peer-review › Article in proceeding
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.
|Number of pages||14|
|Publisher||European Institute for Advanced Studies in Management|
|Conference||5th Conference on Performance Measurement and Management Control|
|Periode||23/09/09 → 25/09/09|
- Budgetting, Budgetary participation, Motivation profile, budget goal commitment
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