The effect of motivation profile and participative budgeting on budget goal commitment: Evidence from a Scandinavian bank

Niels Sandalgaard; Per Nikolaj Bukh; Carsten Stig Poulsen

The effect of motivation profile and participative budgeting on budget goal commitment: Evidence from a Scandinavian bank

Niels Sandalgaard, Per Nikolaj Bukh, Carsten Stig Poulsen

Research output: Contribution to book/anthology/report/conference proceeding › Article in proceeding › Research › peer-review

Abstract

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.

Original language	English
Title of host publication	Ikke angivet
Number of pages	14
Publisher	European Institute for Advanced Studies in Management
Publication date	2009
Publication status	Published - 2009
Event	5^th Conference on Performance Measurement and Management Control - Nice, France Duration: 23 Sept 2009 → 25 Sept 2009

Conference

Conference	5^th Conference on Performance Measurement and Management Control
Country/Territory	France
City	Nice
Period	23/09/2009 → 25/09/2009

Keywords

Budgetting
Budgetary participation
Motivation profile
budget goal commitment

AUB Link

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Beyond Budgeting
Bukh, P. N. (PI) & Sandalgaard, N. (PI)
01/01/2005 → 31/12/2015
Project: Research

Cite this

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title = "The effect of motivation profile and participative budgeting on budget goal commitment: Evidence from a Scandinavian bank",

abstract = "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.",

keywords = "Budgettering, Budgettteringsbidrag, Motivationsprofil, Budget m{\aa}lsforpligtelse, Budgetting, Budgetary participation, Motivation profile, budget goal commitment",

author = "Niels Sandalgaard and Bukh, {Per Nikolaj} and Poulsen, {Carsten Stig}",

year = "2009",

language = "English",

booktitle = "Ikke angivet",

publisher = "European Institute for Advanced Studies in Management",

note = "5<sup>th</sup> Conference on Performance Measurement and Management Control ; Conference date: 23-09-2009 Through 25-09-2009",

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The effect of motivation profile and participative budgeting on budget goal commitment: Evidence from a Scandinavian bank. / Sandalgaard, Niels ; Bukh, Per Nikolaj; Poulsen, Carsten Stig.
Ikke angivet. European Institute for Advanced Studies in Management, 2009.

Research output: Contribution to book/anthology/report/conference proceeding › Article in proceeding › Research › peer-review

TY - GEN

T1 - The effect of motivation profile and participative budgeting on budget goal commitment

T2 - 5<sup>th</sup> Conference on Performance Measurement and Management Control

AU - Sandalgaard, Niels

AU - Bukh, Per Nikolaj

AU - Poulsen, Carsten Stig

PY - 2009

Y1 - 2009

N2 - 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.

AB - 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.

KW - Budgettering

KW - Budgettteringsbidrag

KW - Motivationsprofil

KW - Budget målsforpligtelse

KW - Budgetting

KW - Budgetary participation

KW - Motivation profile

KW - budget goal commitment

M3 - Article in proceeding

BT - Ikke angivet

PB - European Institute for Advanced Studies in Management

Y2 - 23 September 2009 through 25 September 2009

ER -

The effect of motivation profile and participative budgeting on budget goal commitment: Evidence from a Scandinavian bank

Abstract

Conference

Keywords

AUB Link

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Projects

Beyond Budgeting

Cite this