Motivation and causal inferences in the budgetary control

Material type: 文書・図像類

Author: Naka, Yoshihiro

Publisher: 小樽商科大学ビジネス創造センター

Publication date: 1992-08

Material Format: Digital

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NDC: 335

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Note (General)：: This paper reports the result of an empirical study designed to examine the relationship between the manager's perceptions of the sources of budget va...

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Material Type: 文書・図像類
Title: Motivation and causal inferences in the budgetary control
Author/Editor: Naka, Yoshihiro
Author Heading: Naka, Yoshihiro
Publication, Distribution, etc.: 小樽商科大学ビジネス創造センター
Publication Date: 1992-08
Publication Date (W3CDTF): 1992-08
Periodical title: Discussion paper series
No. or year of volume/issue: 2
Volume: 2
Pages: 1-31
Text Language Code: eng
Subject Heading: ビジネス・経営・産業
NDC: 335
Target Audience: 一般
Note (General): This paper reports the result of an empirical study designed to examine the relationship between the manager's perceptions of the sources of budget variances and his motivation. A questionnaire survey drew the responses from sixty-eight middle managers sampled from nine manufacturing companies in Japan. The questionnaire mailed to them included a list of possible causes underlying their budgetary performance, the items to measure variables that constitute the expectancy model of motivation, and other variables related to budgeting. Five factors were drawn by the factor analysis of perceived causes of budget variances. And the analysis of the relationship between those factors and motivation revealed that three of those factors influenced it significantly; (a) internal factor, that was composed of the sources existing in his own side, (b) the budget validity factor, that referred to the extent which a manager perceived his budgetary performance properly reflects his efforts, and (c) chance factor, that was composed of economic condition and luck. The internal factor related to the external and internal valences as well as expectancy variables of the motivation model, the budget validity only to the expectancy, and the chance factor had an effect on motivation through the social valence. In addition, the effects of the task uncertainty and a few other variables on the causal factors of variances were examined. This would provide the means for encouraging budgetary motivation.
Access Restrictions: 限定公開
Data Provider (Database): 国立情報学研究所 : 学術機関リポジトリデータベース（IRDB）（機関リポジトリ）
https://irdb.nii.ac.jp
Original Data Provider (Database): 小樽商科大学 : 小樽商科大学学術成果コレクション