The relation between decentralised structure, budgetary participation and organisational commitment : the moderating role of managers' value orientation towards innovation

Subramaniam, Nava and Mia, Loman 2001, The relation between decentralised structure, budgetary participation and organisational commitment : the moderating role of managers' value orientation towards innovation, Accounting, auditing and accountability journal, vol. 14, no. 1, pp. 12-29.


Title The relation between decentralised structure, budgetary participation and organisational commitment : the moderating role of managers' value orientation towards innovation
Author(s) Subramaniam, Nava
Mia, Loman
Journal name Accounting, auditing and accountability journal
Volume number 14
Issue number 1
Start page 12
End page 29
Total pages 18 p.
Publisher Emerald Goup Publishing Ltd
Place of publication Bingley, England
Publication date 2001
ISSN 1368-0668
1758-4205
Summary Reports the results of a study which investigated the moderating role of managers’ value orientation towards innovation (VOI) on the relationships between managers’ organisational commitment and two management control features – decentralised organisational structure and budgetary participation. Data for the study were collected from 116 managers in manufacturing firms. The results indicate that managers’ VOI has a significant moderating effect on the relationships between the two management control features and managers’ organisational commitment. The results reveal that the relationships are stronger for managers with high VOI than for managers with low VOI. These results have implications for enhancing managers’ organisational commitment through the design of management control systems appropriate for the extent of innovative work values promoted by organisations.
Language eng
Field of Research 150310 Organisation and Management Theory
150105 Management Accounting
HERDC Research category C1.1 Refereed article in a scholarly journal
Copyright notice ©MCB University Press
Persistent URL http://hdl.handle.net/10536/DRO/DU:30024418

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