Management Control System Design and Employees' Autonomous Motivation

IF 1.4 Q3 BUSINESS, FINANCE

Journal of Management Accounting Research Pub Date : 2020-09-01 DOI:10.2308/jmar-17-068

Clara Xiaoling Chen, Jeremy B. Lill, Thomas W. Vance

引用次数: 19

Abstract

Using an online survey of 468 U.S. employees from diverse industries and professions, we provide empirical evidence that management control system design choices can affect autonomous motivation in...

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管理控制系统设计与员工自主激励

通过对来自不同行业和职业的468名美国员工的在线调查，我们提供了经验证据，证明管理控制系统的设计选择会影响员工的自主动机。。。

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

Journal of Management Accounting Research BUSINESS, FINANCE-

CiteScore

2.90

自引率

5.90%

发文量

期刊介绍： The mission of the Journal of Management Accounting Research (JMAR) is to advance the theory and practice of management accounting through publication of high-quality applied and theoretical research, using any well-executed research method. JMAR serves the global community of scholars and practitioners whose work impacts or is informed by the role that accounting information plays in decision-making and performance measurement within organizations. Settings may include profit and not-for profit organizations, service, retail and manufacturing organizations and domestic, foreign, and multinational firms. JMAR furthermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original research with novel implications to improve practice and disseminate the best managerial accounting practices are encouraged.