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

Niels Sandalgaard, Per Nikolaj Bukh, Carsten Stig Poulsen

Research output: Contribution to journalJournal articleResearchpeer-review


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 languageEnglish
JournalJournal of Human Resource Costing & Accounting
Issue number1
Pages (from-to)7-23
Number of pages16
Publication statusPublished - 2011

Cite this