The effect of organisational culture perceptions on the relationship between budgetary participation and managerial job-related outcomes

Subramaniam, Nava and Ashkanasy, Neal M. 2001, The effect of organisational culture perceptions on the relationship between budgetary participation and managerial job-related outcomes, Australian journal of management, vol. 26, no. 1, pp. 35-54.


Title The effect of organisational culture perceptions on the relationship between budgetary participation and managerial job-related outcomes
Author(s) Subramaniam, Nava
Ashkanasy, Neal M.
Journal name Australian journal of management
Volume number 26
Issue number 1
Start page 35
End page 54
Total pages 20 p.
Publisher Sage Publication, Inc
Place of publication London, England
Publication date 2001-06
ISSN 0312-8962
1327-2020
Summary We examine the impact of managers' perceptions of their organisational culture (OC) on the relationship between budgetary participation (BP) and managerial job-related outcomes, operationalised as managerial performance and job-related tension (JRT). Does the relationship between BP and job-related outcomes would depend on managers' perceptions of innovation and attention to detail? Data supported predictions that increasing BP would lower JRT for managers perceiving a high emphasis on innovation within their OC, regardless of their perceptions of an emphasis on attention to detail. When managers perceived low innovation, however, their perception of level of attention to detail had a significant effect on the relationship between BP and JRT. More specifically, increasing BP was found to decrease JRT for managers who perceived low innovation and low attention to detail. For managers who perceived low innovation and high attention to detail, however, this effect was attenuated. Finally, the positive relationship between BP and managerial performance was not found to he affected significantly by managers' OC perceptions.
Language eng
Field of Research 150311 Organisational Behaviour
150105 Management Accounting
HERDC Research category C1.1 Refereed article in a scholarly journal
Copyright notice ┬ęThe Australian Gradulate School of Management
Persistent URL http://hdl.handle.net/10536/DRO/DU:30024412

Document type: Journal Article
Collection: School of Accounting, Economics and Finance
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