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

journal contribution
posted on 2003-12-01, 00:00 authored by Navaneetham Subramaniam, L Mia
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.

History

Journal

Management accounting research

Volume

14

Issue

4

Pagination

389 - 408

Publisher

Elsevier

Location

Amsterdam, The Netherlands

ISSN

1044-5005

eISSN

1096-1224

Language

eng

Publication classification

C1.1 Refereed article in a scholarly journal

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