The design and effects of control systems: tests of direct- and indirect-effects models

Shields, Michael D.; Deng, Feng; Kato, Yutaka

doi:10.1016/s0361-3682(99)00041-0

Cited by 147 publications

(92 citation statements)

References 34 publications

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“…Dalam hal ini Brownell (1982) menyebutkan dua alasan yaitu: (1) partisipasi pada umumnya dinilai sebagai pendekatan manajerial yang dapat meningkatkan kinerja anggota organisasi, dan (2) berbagai penelitian yang menguji hubungan antara partisipasi dengan kinerja diperoleh hasil yang tidak konsisten.Penelitian lainnya yang menunjukkan bahwa anggaran patisipatif berhubungan positif terhadap kinerja manajerial dan kepuasan kerja antara lain adalah Brownel dan McInnes (1986), Shield et al (2000), Wentzel (2002).Penelitian di Indonesia salah satunya dilakukan oleh lndriantoro (1993) terhadap 170 orang manajer. Dari hasil penelitian lndriantoro (1993)tersebut dapat diketahui bahwa gaya seorang pemimpin dapat mempengaruhi proses penyusunan anggaran.…”

Section: Kajian Teoriunclassified

Dampak Penerapan Good University Governance Terhadap Kinerja Manajerial Melalui Implementasi Anggaran Berbasis Partisipatif

Amilin¹

2017

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Abstract:The purpose of this study to examine the impact of the implementation of Good University Governance Principles on managerial performance in the practice of participatory-based budget management. The units in UIN Syarif Hidayatullah Jakarta as the population of the study.Samples were selected from the units that perform a budget management. The number of respondents, 60 people who have a structural position in around UIN Syarif Hidayatullah Jakarta who served as: Vice-Chancellor,

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Section: Kajian Teoriunclassified

Dampak Penerapan Good University Governance Terhadap Kinerja Manajerial Melalui Implementasi Anggaran Berbasis Partisipatif

Amilin¹

2017

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“…There can be theoretical differences between direct-and indirect-effects models that have practical implications (Shields, Deng & Kato, 2000; Hall, 2008). In particular, mentor support may serve to both increase and decrease turnover intentions through its effect on intervening psychological mechanisms, yet these conflicting effects are not examined in direct-effect models, potentially resulting in inconsistent results (Luft & Shields, 2007: 45).…”

mentioning

confidence: 99%

Mentoring and turnover intentions in public accounting firms: A research note

Hall

Smith

2009

Accounting, Organizations and Society

122

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Turnover in public accounting firms is a critically important issue as firms seek to retain quality accounting personnel in the face of skilled labour shortages. Mentoring is one initiative that has been suggested as a means of reducing the high costs associated with employee turnover. However, prior accounting research examining the association between mentoring and turnover intentions has produced mixed results, which may be due, at least in part, to difficulties in operationalizing the mentoring construct. Drawing on recent management literature regarding organizational turnover intentions, we challenge the conventional view that mentoring generally leads to reduced turnover intentions, by testing a theoretical model that posits that different functions of mentoring have differing effects on turnover intentions. Specifically, we argue that while the psychosocial support function of mentoring can serve to reduce public accountants' turnover intentions, the career development function of mentoring has the potential to increase turnover intentions. Results support this conclusion. 3 IntroductionIn recent years there has been considerable interest surrounding the development, operation and effects of mentoring relationships within public accounting firms (see, for example, Viator & Pasewark, 2005;Herbohn, 2004;Kaplan, Keinath & Walo, 2001). A mentoring relationship is an interpersonal exchange between a senior experienced colleague (the mentor) and a less-experienced junior colleague (the protégé) in which the mentor provides direction, support and feedback to the protégé regarding career plans and personal development (Russell & Adams, 1997;Kram, 1985). One of the strongest claims regarding mentoring relationships is that they assist public accounting firms in retaining employees (AICPA, 2007; Gregg, 1999). However, despite numerous studies, it is unclear whether and how mentoring relationships affect public accountants' organizational turnover intentions. 1 Simply having a mentor does not necessarily result in lower turnover intentions; some studies find a negative association between having a mentor and intentions to leave the accounting firm (Viator & Scandura, 1991;Scandura & Viator, 1994; Barker, Monks & Buckley, 1999), whereas others report no association (Viator, 2001;Herbohn, 2004). Studies focusing on the support provided by a mentor to a protégé also report mixed results. Some research finds that more career development and psychosocial support from a mentor is associated with lower turnover intentions (Herbohn, 2004; Barker et al., 1999), but other studies find no 1 Given the difficulties associated with obtaining data on actual turnover behaviour, we focus our analysis on organizational turnover intentions. Prior research shows that turnover intention is a valid and reliable indicator of subsequent turnover behaviour (Steel & Ovalle, 1984). 4 associations (Viator & Scandura, 1994). 2 We propose several explanations for these mixed findings.Most prior research has focused on differences in t...

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“…Some other studies indicate negative relationship (Stedry, 1960;Cherrington & Cherrington, 1973). Prior studies indicate that participation in budgetary setting benefits managers in many ways, such as showing job-related information (Parker & Kyj, 2006 ), decreasing information asymmetry (Kien, 1992), diminishing managers role ambiguity (Chenhall & Brownell, 1988) and reducing job related tension (Kennis, 1995;Shields, et al, 2000). However as stated earlier, these studies provides inconsistent results for budgetary participation's effect on performance.…”

Section: Budget Participation and Managerial Performancementioning

confidence: 98%

“…In fact budget participation has been one of the most researched topics in management accounting for over 40 years Eker, 2008). Some of these studies have examined the effect of participative budgeting on managerial performance through various view points such as expectancy theory (Brownell and Mclinnes, 1986), cognitive dissonance theory (Tiller, 1983); personenvironment-fit theory (Shields, Deng and Kato, 2000); organizational justice theory (Libby,1999(Libby, , 2000 and role theory (Chenhall & Brownell, 1986). These studies only provided piecemeal evidence to these relationships.…”

Section: Literature Review and Hypothesis Developmentmentioning

confidence: 99%

Relationship between Budget Participation, Budget Procedural Fairness, Organisational Commitment and Managerial Performance

Ogiedu¹,

Odia²

2013

Review of Public Administration and Management

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The design and effects of control systems: tests of direct- and indirect-effects models

Cited by 147 publications

References 34 publications

Dampak Penerapan Good University Governance Terhadap Kinerja Manajerial Melalui Implementasi Anggaran Berbasis Partisipatif

Dampak Penerapan Good University Governance Terhadap Kinerja Manajerial Melalui Implementasi Anggaran Berbasis Partisipatif

Mentoring and turnover intentions in public accounting firms: A research note

Relationship between Budget Participation, Budget Procedural Fairness, Organisational Commitment and Managerial Performance

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