The effects of budgetary knowledge and extrinsic motivation on the importance that managers attribute to their budgets Articles
Overview
published in
publication date
- January 2015
start page
- 47
end page
- 71
issue
- 1
volume
- 44
Digital Object Identifier (DOI)
International Standard Serial Number (ISSN)
- 0210-2412
Electronic International Standard Serial Number (EISSN)
- 2332-0753
abstract
- We investigate whether the budgetary knowledge of managers and their extrinsic motivation affect the importance that they attribute to their budgets. Our study further assesses whether these effects differ in accordance with the hierarchical level of the managers and the pooled, the sequential and the reciprocal groups of tasks that they perform. These hypotheses are empirically tested by applying linear structural equation modelling to the responses from a sample of 229 managers. Our results demonstrate that knowledge and extrinsic motivation have a positive effect on the attribution of importance to budgets; an effect that is moderated by both the hierarchical level of managers and organisational interdependencies. En este trabajo se investiga si el conocimiento presupuestario y la motivacion extrinseca influencian la importancia que los directivos atribuyen a sus presupuestos. Se evalua, asimismo, si estos efectos difieren segun el nivel jerarquico de los directivos y, de las tareas agrupadas, secuenciales y reciprocas que realizan. Estas hipotesis son contrastadas con un modelo lineal de ecuaciones estructurales, en una muestra poblacional de 229 directivos. Nuestros resultados demuestran que el conocimiento y la motivacion extrinseca tienen un efecto positivo sobre la atribucion de importancia a los presupuestos, efecto que es moderado tanto por el nivel jerarquico como por las interdependencias organizativas.
Classification
keywords
- causal attribution; control-systems; performance; information; determinants; covariation; directions; leadership; history; design