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

Niels Sandalgaard; Per Nikolaj Bukh; Carsten Stig Poulsen

doi:10.1108/14013381111125297

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

Niels Sandalgaard, Per Nikolaj Bukh, Carsten Stig Poulsen

Research output: Contribution to journal › Journal article › Research › peer-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.

Original language	English
Journal	Journal of Human Resource Costing & Accounting
Volume	15
Issue number	1
Pages (from-to)	7-23
Number of pages	16
ISSN	1401-338X
DOIs	https://doi.org/10.1108/14013381111125297
Publication status	Published - 2011

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10.1108/14013381111125297

http://www.emeraldinsight.com/journals.htm?articleid=1915596&show=abstract

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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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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. ",

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KW - Achievement

KW - power

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

Abstract

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Beyond Budgeting

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