Perceived enabling budget designs and motivational channels for learning in R&D projects

IF 8 3区管理学 Q1 BUSINESS, FINANCE

British Accounting Review Pub Date : 2026-01-01 Epub Date: 2025-06-05 DOI:10.1016/j.bar.2025.101687

Nina Detzen

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引用次数: 0

Abstract

This study takes up Adler and Borys' (1996) assertion that an enabling control design can mobilise employees' internalised motivation. Drawing on self-determination theory, it explores different motivational channels through which learning is facilitated in research and development (R&D) projects. Based on survey data from 151 R&D team members, the results show that intrinsic and autonomous extrinsic motivation mediate the relationship between a perceived enabling budget design and learning. A subsample analysis showed that autonomous extrinsic motivation mediates the effect of a perceived enabling budget design on learning in highly explorative projects, while the effect of intrinsic motivation was inferior. Based on the empirical analysis, employees’ perceptions of the four underlying design features of the enabling design are critically reflected upon. Overall, the study sheds light on the mediating role of employee motivation as an important aspect to better understand the relationship between management control practices and work outcomes in innovative settings.

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在研发项目中学习的预算设计和激励渠道

本研究采纳了Adler和Borys（1996）的主张，即启用控制设计可以调动员工的内化动机。借鉴自我决定理论，它探索了不同的动机渠道，通过这些渠道，学习在研究和开发（R&；D）项目中得到促进。基于对151名研发团队成员的调查数据，结果表明，内在动机和自主外在动机在感知授权预算设计与学习之间的关系中起中介作用。子样本分析表明，自主的外在动机调节了感知授权预算设计对高度探索性项目学习的影响，而内在动机的作用较差。在实证分析的基础上，批判性地反思了员工对使能设计的四个基本设计特征的看法。总体而言，该研究揭示了员工激励的中介作用，作为更好地理解创新环境中管理控制实践与工作成果之间关系的一个重要方面。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

British Accounting Review BUSINESS, FINANCE-

CiteScore

8.60

自引率

3.90%

发文量

审稿时长

76 days

期刊介绍： The British Accounting Review*is pleased to publish original scholarly papers across the whole spectrum of accounting and finance. The journal is eclectic and pluralistic and contributions are welcomed across a wide range of research methodologies (e.g. analytical, archival, experimental, survey and qualitative case methods) and topics (e.g. financial accounting, management accounting, finance and financial management, auditing, public sector accounting, social and environmental accounting; accounting education and accounting history), evidence from UK and non-UK sources are equally acceptable.