The effects of budgetary knowledge and extrinsic motivation on the importance that managers attribute to their budgets

Gago‐Rodríguez, Susana; Purdy, Derek E.

doi:10.1080/02102412.2014.987446

Cited by 4 publications

(2 citation statements)

References 56 publications

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“…First, the respondents had to be managers. The previous studies' sample characteristics indicated that they can belong to any management level including the lower, middle and top levels (Chong & Leung Tak-Wing 2003;Gago-Rodríguez & Purdy 2015). Second, the respondents had to have budget responsibility (Chong & Leung Tak-Wing 2003).…”

Section: Data Collection and Methodology Data Collectionmentioning

confidence: 99%

Budgetary Participation’s Antecedent of Information Asymmetry and its Outcomes

2019

AJAG

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The purpose of this study is to investigate the antecedents and outcomes of budgetary participation. More specifically, I propose that a lack of information fosters budgetary participation. A high degree of participation allows the managers to have a favourable attitude toward budget attained and in turn, this leads to a low degree of budgetary creation slack. The questionnaire data obtained from 115 Vietnamese managers was used to test the proposed model. The results suggest that highly asymmetric information demands high participative budgeting. When participating more in the budgeting process, the managers' attitude toward the budget attained was favourable, and in turn, this leads to the decrease of budgetary slack creation. These findings contribute to the budgeting literature in a threefold manner. First, this study supports the argument that the demand for participation is high when there is highly asymmetric information. Second, the results suggest that the managers' attitude toward the budget attained mediates the relationship between budgetary participation and the managers' creation of budgetary slack. Third, by using the theory of planned behaviour, this study has explained how and why a favourable attitude toward the budget attained leads to the low creation of budgetary slack.

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Section: Data Collection and Methodology Data Collectionmentioning

confidence: 99%

Budgetary Participation’s Antecedent of Information Asymmetry and its Outcomes

2019

AJAG

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“…(b) Intrinsic motivation significantly influences employee performance. Extrinsic motivation is represented by "the satisfaction of individual needs mainly by monetary compensation" (Osterloh & Frey, 2000), it refers to "the act of doing something because it leads to a distinct outcome" (Gago-Rodríguez & Purdy, 2015;. The attitude of extrinsically motivated individuals is driven by outcomes, such type of motivation leads to different behavior and performance than the intrinsic one (Hung et al, 2011).…”

Section: Motivation (Intrinsic and Extrinsic)mentioning

confidence: 99%

The Mediating Role of Motivation Between Brand Citizenship Behavior and Employee Performance: A Study of Supervisors Perception

Ghaleb

Ordun

2021

isarder

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The purpose of this research is to study the direct impact of brand citizenship behavior on employees' performance, as well as its indirect effect, having intrinsic and extrinsic motivations as mediators, for employees working in international franchised branded organizations operating in Yemen.Design/methodology/approach -The research targeted supervisors that have subordinates under their supervision. They were asked to answer a survey questioner based on their observations of their subordinates' behavior. 207 responses were accepted to participate in the research analysis, which was conducted using structural equational modeling.Findings -It has been found that there is a direct impact of brand citizenship behavior on employee performance. It was also found that intrinsic motivations have the only mediating role between brand citizenship behavior toward employee performance, on the other hand, no mediation role was found for extrinsic motivations. Discussion -This research has combined the branding field and organizational behavior field. It contributes to the internal brand management field besides employee performance management, by presenting insights to management in their internal branding strategies and employee motivators. On the other hand, it provides subordinates an overview of their supervisors' perceptions.

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The motivational role of consultative participation in a multi-period target setting: An experimental study

Gómez-Ruiz

Rivero

2017

Spanish Journal of Finance and Accounting / Revista Española de

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The effects of budgetary knowledge and extrinsic motivation on the importance that managers attribute to their budgets

Cited by 4 publications

References 56 publications

Budgetary Participation’s Antecedent of Information Asymmetry and its Outcomes

Budgetary Participation’s Antecedent of Information Asymmetry and its Outcomes

The Mediating Role of Motivation Between Brand Citizenship Behavior and Employee Performance: A Study of Supervisors Perception

The motivational role of consultative participation in a multi-period target setting: An experimental study

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