预算知识和外在动机对管理者预算重要性的影响

IF 0.9 4区管理学 Q3 BUSINESS, FINANCE

Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad Pub Date : 2015-01-02 DOI:10.1080/02102412.2014.987446

Susana Gago-Rodríguez, D. Purdy

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引用次数: 6

摘要

我们调查了管理者的预算知识和他们的外在动机是否会影响他们对预算的重视。我们的研究进一步评估了这些影响是否根据管理者的等级水平以及他们执行的任务的集合、顺序和互惠组而有所不同。这些假设通过应用线性结构方程模型对229名管理者的回应进行实证检验。研究结果表明，知识和外在动机对预算重要性归因有正向影响;管理者的等级水平和组织的相互依赖性都缓和了这种影响。

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The effects of budgetary knowledge and extrinsic motivation on the importance that managers attribute to their budgets

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.

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来源期刊

Spanish Journal of Finance and Accounting-Revista Espanola De Financiacion Y Contabilidad BUSINESS, FINANCE-

CiteScore

2.10

自引率

10.00%

发文量

期刊介绍： The Spanish Journal of Finance and Accounting ( SJFA) is a quarterly academic journal founded in 1972. It aims to publish high quality research papers in accounting and finance. The scope of SJFA covers theoretical and empirical analysis relating to financial markets and institutions, corporate finance, market microstructure, corporate governance, internal and management accounting and a wide spectrum of financial performance and financial reporting, including auditing and public accounting. The Journal welcomes both theoretical and empirical contributions, and in particular, theoretical papers that yield novel testable implications and empirical papers that are theoretically well motivated. The journal is not a suitable outlet for highly abstract mathematical papers or empirical papers with inadequate theoretical motivation. All manuscripts that meet these editorial guidelines are blind reviewed by external reviewers. SJFA sponsors a periodic conference in which selected papers under review are presented and discussed by additional reviewers in order to increase the quality of the papers published in the journal. If accepted for publication, these selected articles are published in the Journal with a special distinction. The Journal welcomes replies and discussions to both published and forthcoming articles. These contributions, if accepted by the editors, may eventually be published jointly with a reply or comment by the authors of the original paper.