Efecto del locus de control en la relación entre participación presupuestaria y rendimientoun estudio experimental

  1. David Naranjo Gil 1
  2. Edilberto J. Rodríguez Rivero 2
  3. Aurora E. Rabazo Martín 2
  1. 1 Universidad Pablo de Olavide
    info

    Universidad Pablo de Olavide

    Sevilla, España

    ROR https://ror.org/02z749649

  2. 2 Universidad de Extremadura
    info

    Universidad de Extremadura

    Badajoz, España

    ROR https://ror.org/0174shg90

Revista:
Revista de contabilidad = Spanish accounting review: [RC-SAR]

ISSN: 1138-4891

Año de publicación: 2017

Volumen: 20

Número: 1

Páginas: 73-81

Tipo: Artículo

DOI: 10.1016/J.RCSAR.2016.07.001 DIALNET GOOGLE SCHOLAR lock_openDIGITUM editor

Otras publicaciones en: Revista de contabilidad = Spanish accounting review: [RC-SAR]

Resumen

Cada vez más organizaciones involucran a su personal en los procesos presupuestarios bajo la premisa de que una mayor participación mejorará la consecución de las metas presupuestarias. Sin embargo, la participación no siempre conduce a mejoras en el rendimiento, ya que las características de personalidad hacen que los individuos reaccionen de forma diferente ante situaciones presupuestarias similares. En este trabajo se estudia el papel de la característica de personalidad locus de control en la relación participación presupuestaria-rendimiento mediante un experimento de laboratorio con 115 estudiantes de grado. Los resultados confirman que el locus de control influye en los efectos de la participación presupuestaria sobre la eficiencia de los individuos. Nuestros resultados revelan, también, que individuos con locus de control externo alcanzan menores rendimientos que los sujetos con locus de control interno en entornos participativos, pero no obtienen rendimientos diferentes en función del entorno. Además, nuestros resultados muestran que solo para niveles bajos del locus de control (internos) una mayor participación se traduce en mayores rendimientos.

Referencias bibliográficas

  • Argyris, C., The impact of budgets on people. 1952, Controllership Foundation, Nueva York.
  • Brownell, P. (1980). Participation in budgeting, locus of control and organizational effectiveness. Working paper (Sloan School of Management) (pp. 1104-1180). Cambridge, Mass: Massachusetts Institute of Technology.
  • Brownell, P., Participation in budgeting, locus of control and organizational effectiveness. The Accounting Review 56:4 (1981), 844–860.
  • Brownell, P., A field study examination of budgetary participation and locus of control. The Accounting Review 57:4 (1982), 766–777.
  • Brownell, P., The motivational impact of management-by-exception in a budgetary context. Journal of Accounting Research 21:2 (1983), 456–472.
  • Byrne, S., Damon, F., To participate or not to participate? Voice and explanation effects on performance in a multi-period budget setting. The British Accounting Review 40:3 (2008), 207–227.
  • Calveras, A., Solá, C., La economía experimental y el análisis de la gestión de los recursos humanos. Cuadernos de Economía y Dirección de la Empresa 12 (2002), 405–419.
  • Chhabra, B., Locus of control as a moderator in the relationship between job satisfaction and organizational commitment: A study of Indian IT professionals. Organizations and Markets in Emerging Economies 4 (2013), 25–41.
  • Chenhall, R.H., Authoritarianism and participative budgeting: A dyadic analysis. The Accounting Review 61:2 (1986), 263–272.
  • Chong, V.K., A note on testing a model of cognitive budgetary participation processes using a structural equation modeling approach. Advanced in Accounting 19 (2002), 27–51.
  • Chong, V.K., Chong, K.M., Budget goal commitment and informational effects of budget participation on performance: A structural equation modeling approach. Behavioral Research in Accounting 14 (2002), 65–86.
  • Chong, V.K., Eggleton, I.R., The decision-facilitating role of management accounting systems on managerial performance: The influence of locus of control and task uncertainty. Advances in Accounting 20 (2003), 165–197.
  • Chong, V.K., Eggleton, I.R., Leong, M.K., The impact of market competition and budgetary participation on performance and job satisfaction: A research note. The British Accounting Review 37 (2005), 115–133.
  • Chong, V.K., Eggleton, I.R., Leong, M.K., The multiple roles of participative budgeting on job performance. Advances in Accounting 22 (2006), 67–95.
  • Chow, C.W., The effects of job standard tightness and compensation scheme on performance: An exploration of linkages. The Accounting Review 58:4 (1983), 667–685.
  • Coletti, A.L., Sedatole, K.L., Towry, K.L., The effect of control systems on trust and cooperation in collaborative environments. The Accounting Review 80:2 (2005), 477–500.
  • Cromwell, R.L., Rosenthal, D., Shakow, D., Zahn, T.P., Reaction time, locus of control, choice behavior, and descriptions of parental behavior in schizophrenic and normal subjects. Journal of Personality 29:4 (1961), 363–379.
  • Dakhli, A., Budgetary participation in a non-western country. Journal of Business in Developing Nations 12 (2010), 1–31.
  • De Baerdemaekera, J., Bruggeman, W., The impact of participation in strategic planning on managers’ creation of budgetary slack: The mediating role of autonomous motivation and affective organizational commitment. Management Accounting Research 29 (2015), 1–12.
  • Dos Santos, A.C., Lavarda, C.E.F., Marcello, I.E., The relationship between cost management knowledge and budgetary participation with managers’ performance. Revista Brasileira de Gestão de Negócios 16:50 (2014), 124–142.
  • Dunk, A.S., Budget emphasis, budgetary participation and managerial performance: A note. Accounting, Organizations and Society 14:4 (1989), 321–324.
  • Fernández Fernández, S., La criptografía clásica. Sigma: Revista de matemáticas 24 (2004), 119–141.
  • Frucot, V., Shearon, W.T., Budgetary participation, locus of control, and Mexican managerial performance and job satisfaction. The Accounting Review 66:1 (1991), 80–99.
  • Furnham, A., Economic locus of control. Human Relations 39:1 (1986), 29–43.
  • Gómez Ruiz, L., Naranjo Gil, D., El uso interactivo de la información de control y las respuestas emocionales de los empleados. Revista de Contabilidad 19:1 (2016), 102–110.
  • Hashim, A.W., Hanafi, I., Fitrianto, A., Darwish, H., Roles of budgetary participation on leader's performance: A study case in ternate. Asian Social Science, 10(12), 2014, 35.
  • Hayes, A.F., Matthes, J., Computational procedures for probing interactions in OLS and logistic regression: SPSS and SAS implementations. Behavior Research Methods 41:3 (2009), 924–936.
  • Heinle, M.S., Ross, N., Saouma, R., A theory of participative budgeting. The Accounting Review 88:3 (2013), 1025–1050.
  • Hoffi-Hofstetter, H., Mannheim, B., Managers’ coping resources, perceived organizational patterns, and responses during organizational recovery from decline. Journal of Organizational Behavior 20:5 (1999), 665–685.
  • Hope, J., Fraser, R., Beyond budgeting: How managers can break free from the annual performance trap. 2003, Boston, Harvard Business Press.
  • Hyatt, T.A., Prawitt, D.F., Does congruence between audit structure and auditors’ locus of control affect job performance?. The Accounting Review 76:2 (2001), 263–274.
  • Johnson, P.O., Neyman, J., Tests of certain lineal hypotheses and their applications to some educational problems. Statistical Research Memoirs 1 (1936), 57–93.
  • Joyce, W., Slocum, J.W., Glinow, M.W., Person-situation interaction: Competing models of fit. Journal of Occupational Behavior 3:4 (1982), 265–280.
  • Judge, T.A., Bono, J.E., Relationship of core self-evaluations traits–self-esteem, generalized self-efficacy, locus of control, and emotional stability–with job satisfaction and job performance: A meta-analysis. Journal of Applied Psychology 86:1 (2001), 80–92.
  • Kren, L., Budgetary participation and managerial performance: The impact of information and environmental volatility. The Accounting Review 67:3 (1992), 511–526.
  • Leach-López, M.A., Stammerjohan, W.W., Rigsby, J.T. Jr., An update on budgetary participation, locus of control, and the effects on Mexican managerial performance and job satisfaction. The Journal of Applied Business Research 24:3 (2008), 121–134.
  • Libby, T., The influence of voice and explanation on performance in a participative budgeting setting. Accounting, Organizations and Society 24:2 (1999), 125–137.
  • Licata, M.P., Strawser, R.H., Welker, R.B., A note on participation in budgeting and locus of control. The Accounting Review 61:1 (1986), 112–117.
  • Locke, E.A., Latham, G.P., A theory of goal setting and taskperformance. 1990, Prentice Hall, Englewood Cliffs. NJ.
  • Luft, J., Shields, M., Psychology models of management accounting. Foundations and Trends in Accounting 4:3-4 (2009), 199–345.
  • Mah'd, O., Al-Khadash, H., Idris, M., Ramadan, A., The impact of budgetary participation on managerial performance: Evidence from Jordanian university executives. Journal of Applied Finance y Banking 3:3 (2013), 133–156.
  • Marrone, C., Apariencia y realidad en la escritura. Escritura e imagen 3 (2007), 5–20.
  • Mia, L., Managerial attitude, motivation and the effectiveness of budget participation. Accounting, Organizations and Society 13:5 (1988), 465–475.
  • Milani, K., The relationship of participation in budget-setting to industrial supervisor performance and attitudes: A field study. The Accounting Review 50:2 (1975), 274–284.
  • Nouri, H., Parker, R., The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment. Accounting, Organizations and Society 23:5-6 (1998), 467–483.
  • O'Connor, N.G., The influence of organizational culture on the usefulness of budget participation by Singaporean-Chinese managers. Accounting, Organizations and Society 20:5 (1995), 383–403.
  • Parker, R.J., Kyj, L., Vertical information sharing in the budgeting process. Accounting, Organizations and Society 31:1 (2006), 27–45.
  • Pérez García, A.M., Dimensionalidad del constructo locus of control. Revista de Psicología General y Aplicada: Revista de la Federación Española de Asociaciones de Psicología 39:3 (1984), 471–488.
  • Prümmer, P., Frey, P., Schentler, P., Williams, H.J., Motwani, J., Participative budgeting: A review of empirical research and practical implications. International Journal of Business Innovation and Research 5:5 (2011), 559–598.
  • Rothmann, S., Coetzer, E., The big five personality dimensions and job performance. SA Journal of Industrial Psychology 29:1 (2003), 68–74.
  • Rockness, H., Expectancy theory in a budgetary setting: An experimental examination. The Accounting Review 52:4 (1977), 893–903.
  • Rotter, J.B., Generalized expectancies for internal versus external control of reinforcement. Psychological monographs: General and applied 80:1 (1966), 1–28.
  • Rotter, J.B., Internal versus external control of reinforcement: A case history of a variable. American Psychologist 45:4 (1990), 489–493.
  • Shastri, K., Stout, D.E., Budgeting: Perspectives from the real world. Management Accounting Quarterly 10:1 (2008), 18–25.
  • Shields, J., Shields, M., Antecedents of participative budgeting. Accounting, Organizations and Society 23:1 (1998), 49–76.
  • Spector, P.E., Behavior in organizations as a function of employee's locus of control. Psychological Bulletin 91:3 (1982), 482–497.
  • Thomas, W.H., Sorensen, K.L., Eby, L.T., Locus of control at work: A meta-analysis. Journal of Organizational Behavior 27:8 (2006), 1057–1087.
  • Tiller, M.G., The dissonance model of participative budgeting: An empirical exploration. Journal of Accounting Research 21:2 (1983), 581–595.
  • Tong, J., Wang, L., Validation of locus of control scale in Chinese organizations. Personality and Individual Differences 41:5 (2006), 941–950.
  • Vroom, V., Work and motivation. 1964, Willey, Nueva York. NY.
  • Webb, R., The impact of reputation and variance investigations on the creation of budget slack. Accounting, Organizations and Society 27:4-5 (2002), 361–378.
  • Wong-On-Wing, B., Guo, L., Lui, G., Intrinsic and extrinsic motivation and participation in budgeting: Antecedents and consequences. Behavioral Research in Accounting 22:2 (2010), 133–153.
  • Ziemkiewicz, C., Crouser, R.J., Yauilla, A.R., Su, S.L., Ribarsky, W., Chang, R., How locus of control influences compatibility with visualization style. IEEE Visual Analytics Science and Technology, 2011, 81–90.
Fuente de los datos: Dialnet