Task uncertainty and its interaction with budgetary participation and budget emphasis: Some methodological issues and empirical investigation

Brownell, Peter; Dunk, Alan S.

doi:10.1016/0361-3682(91)90020-f

Cited by 212 publications

(109 citation statements)

References 16 publications

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“…There is a belief that participative budgeting The research in which positive influence from participative budgeting on performance were found include one from Brownell and Dunk (1991), Kren (1990) and Dunk (1993). Other studies found that participative budgeting had negative impact on performance.…”

Section: Participative Budgeting and Performancementioning

confidence: 99%

Job Satisfaction, Cost Management Knowledge, Budgetary Participation, and Their Impact on Performance

Farahmita¹

2016

IRJBS

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Section: Participative Budgeting and Performancementioning

confidence: 99%

Job Satisfaction, Cost Management Knowledge, Budgetary Participation, and Their Impact on Performance

Farahmita¹

2016

IRJBS

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“…Respondents were asked to rate their subunit performance from "well below average" to "well above average" on a fully anchored seven-point Likert-type scale. Although concern has been expressed regarding the use of self-reported measures of performance, there is no clear evidence that objective measures are either more reliable or valid in crosssectional studies (Brownell & Dunk, 1991).…”

Section: Subunit Performancementioning

confidence: 99%

The role of professional control in the management of complex organizations

Abernethy

Stoelwinder

1995

Accounting, Organizations and Society

253

218

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The limitations of formal administrative controls in organizations performing complex production tasks have created the need for less obtrusive forms of management control. When formal administrative controls cannot cater to the unpredictability of complex work demands, one strategy is to employ "professionals" who have been trained to cope with these demands and whose behaviour is primarily controlled through social and self-control mechanisms. There is some question, however, as to the effectiveness of this strategy. There is evidence that integrating pmfessionals into bureaucratic organizations creates the potential for a "clash of cultures". Conflict emerges when salaried professionals engage in behaviour directed towards increasing their own autonomy (or in some cases maintaining it) and management implement control systems designed to control that bebaviour. This paper argues that the degree of conflict experienced will depend on the individual role orientation of the professional and the extent to which management confront professionals with bureaucratic administrative systems which restricf their self-regulatory activities. The study was undertaken in a large public teaching hospital in Australia and the results support the theoretical position taken in the paper.Accountants concerned with the management processes which operate within organizations of complex organizations need a "wider vision" (Hopwood, 1976). Nowhere is this more of control and an understanding of the interplay important than in human service organizations between the administrative controls they often where core production activities are dominated design and implement, and the informal cdntrol by professionals. ' Professionals are employed in

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“…For instance, it is difficult to use budgets as an effective control tool because R&D activities lack programmability and an obvious input-output relationship, which prevents the budget from playing its role Abernethy and Brownell, 1997). However, a budget can be an effective control tool when the task is clear and output can be measured accurately (Bruns and Waterhouse, 1975;Brownell and Dunk, 1991 . Hill et al (2000, p. 565) claim that R&D activities are "difficult to incorporate into organizationisational control systems", while Kim et al (2003, p. 336) find that "formalizationisation and centralizationisation are not effective in coordinating and controlling R&D".…”

Section: Mcs Stifling Randd Activitiesmentioning

confidence: 99%

Research on the Management Control Systems in Different R&D Activities − A Field Study of a Listed Company1

Wang

Pan

Zhou

et al. 2015

China Account Financ Rev

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Management control systems (MCS) are fundamental to the progress of research and development (R&D) activities. However, misunderstanding the functions of MCS impedes their scientific design. In view of this, we assess the literature on the key mechanisms of MCS in an R&D context according to the contingency and resource-based theories, and propose a framework which effectively demonstrates these mechanisms. The framework divides the progress of R&D into three stages and analyses the effects of control mechanisms on different R&D activities by distinguishing between their different functions. Finally, we verify the rationality of our framework, with a view to improving current MCS design, using a field study. Our work can help organisations to recognise the role of MCS and provides valuable theoretical and empirical evidence to support their R&D activities.

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Task uncertainty and its interaction with budgetary participation and budget emphasis: Some methodological issues and empirical investigation

Cited by 212 publications

References 16 publications

Job Satisfaction, Cost Management Knowledge, Budgetary Participation, and Their Impact on Performance

Job Satisfaction, Cost Management Knowledge, Budgetary Participation, and Their Impact on Performance

The role of professional control in the management of complex organizations

Research on the Management Control Systems in Different R&D Activities − A Field Study of a Listed Company1

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