A note on work-related values, budget emphasis and managers’ organisational commitment

Subramaniam, Nava and Mia, Lokman 2003, A note on work-related values, budget emphasis and managers’ organisational commitment, Management accounting research, vol. 14, no. 4, pp. 389-408, doi: 10.1016/j.mar.2003.07.001.

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Title A note on work-related values, budget emphasis and managers’ organisational commitment
Author(s) Subramaniam, Nava
Mia, Lokman
Journal name Management accounting research
Volume number 14
Issue number 4
Start page 389
End page 408
Publisher Elsevier
Place of publication Amsterdam, The Netherlands
Publication date 2003-12
ISSN 1044-5005
Summary Managers’ work-related values (WRVs) have important implications for designing appropriate management accounting systems (MAS) in organisations. This paper examines the effect of the interaction between managers’ WRV for innovation and budget emphasis (an integral part of MAS) on their organisational commitment. The sample consisted of 109 managers from production, marketing and support departments within Australian manufacturing firms. Hypotheses were tested using both quantitative and qualitative data collected by a questionnaire survey and post-survey interviews. The results indicate that the adoption of low budget emphasis led to high organisational commitment when managers’ WRV for innovation was high, but not when managers’ WRV for innovation was low. The results also indicate that marketing managers held higher WRV for innovation than production managers. The post-survey interviews provide further insight into how a more customer- and competitor-focused subculture of marketing managers and a more technical- and efficiency-focused subculture of production managers may promote the difference in their WRV for innovation, and affect their attitudes towards budget emphasis. The findings of the study have implications for design of performance evaluation systems for managers in functionally differentiated organisations.
Language eng
DOI 10.1016/j.mar.2003.07.001
Field of Research 150105 Management Accounting
HERDC Research category C1.1 Refereed article in a scholarly journal
Persistent URL http://hdl.handle.net/10536/DRO/DU:30024419

Document type: Journal Article
Collections: Faculty of Business and Law
School of Accounting, Economics and Finance
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