The motivational role of consultative participation in a multi-period target settingan experimental study

  1. Laura Gómez-Ruiz 1
  2. Edilberto Rodríguez-Rivero 2
  1. 1 Financial Economics and Accounting Department, Universidad Pablo de Olavide
  2. 2 Economics and Accounting Department, Universidad de Extremadura
Revista:
Revista española de financiación y contabilidad

ISSN: 0210-2412

Año de publicación: 2018

Volumen: 47

Número: 3

Páginas: 329-351

Tipo: Artículo

Otras publicaciones en: Revista española de financiación y contabilidad

Resumen

La participación consultiva es un proceso en el que los empleados proporcionan opiniones y sugerencias sobre los objetivos a fijar, sin embrago, son los directivos o superiores los que finalmente deciden sobre estos objetivos. De acuerdo con las últimas investigaciones en Contabilidad, este proceso no produce ningún efecto sobre el rendimiento de los empleados, e incluso puede llegar a disminuir su motivación. Este trabajo diferencia entre tipos de participación consultiva, atendiendo a si los superiores tienen en cuenta las sugerencias de los empleados (consultiva real), o éstas son ignoradas (pseudo-participación) Proponemos que es necesario diferenciar entre tipos de motivación, para comprender cómo la participación consultiva puede influir en la motivación de los empleados. Se presenta un modelo de mediación, donde la motivación autónoma es la variable mediadora, y se contrasta a través de un experimento. Los resultados muestran que la participación consultiva real aumenta la motivación autónoma, mientras que la pseudo-participación la disminuye. Los resultados también revelan que la motivación autónoma media entre la participación consultiva y el rendimiento de los empleados. Finalmente no se han encontrado efectos de la participación consultiva sobre la motivación controlada.

Información de financiación

This work was supported by the Consejería de Economía, Innovación, Ciencia y Empleo, Junta de Andalucía [SEJ 2395];

Referencias bibliográficas

  • Adler, P. S., & Chen, C. X., (2011). Combining creativity and control: Understanding individual motivation in large-scale collaborative creativity. Accounting, Organizations and Society, 36(2), 63–85. doi:10.1016/j.aos.2011.02.002
  • Baerdemaeker, J. D., & Bruggeman, W., (2014). The motivational impacts of budget participation: An exploratory self-determination theory perspective. Paper presented at EAA Doctoral Colloquium, Tallinn, Estonia
  • Baerdemaeker, J. D., & Bruggeman, W., (2015). The impact of participation in strategic planning on managers’ creation of budgetary slack: The mediating role of autonomous motivation and affective organisational commitment. Management Accounting Research, 29, 1–12. doi:10.1016/j.mar.2015.06.002
  • Birnberg, J. G., Luft, J., & Shields, M. D., (2007). Psychology theory in management accountingresearch. In C. S., Chapman, A. G., Hopwood, & M. D., Shields (Eds.), Handbook of management accounting research (pp. 113–135). Oxford: Elsevier Ltd
  • Bono, J. E., & Judge, T. A., (2003). Self-concordance at work: Toward understanding the motivational effects of transformational leaders. Academy of Management Journal, 46(5), 554–571. doi:10.2307/30040649
  • Brownell, P., & McInnes, M., (1986). Budgetary participation, motivation, and managerial performance. The Accounting Review, 61(4), 587–600
  • Byrne, S., & Damon, F., (2008). To participate or not to participate? Voice and explanation effects on performance in a multi-period budget setting. The British Accounting Review, 40(3), 207–227. doi:10.1016/j.bar.2008.04.001
  • Chin, W. W., (2010). How to write up and report PLS analyses. In V. E. Vinzi (ed.), Handbook of partial least squares (pp. 655–690). Springer Berlin Heidelberg
  • Chin, W. W., (1998). The partial least squares approach to structural equation modeling. In G. A., Marculides (ed.), Modern methods for business research. Mahway, NJ: Lawrence Erlbaum Associates
  • Chong, V. K., Eggleton, I. R., & Leong, M. K., (2005a). The impact of market competition and budgetary participation on performance and job satisfaction: A research note. The British Accounting Review, 37, 115–133. doi:10.1016/j.bar.2004.06.007
  • Chong, V. K., Eggleton, I. R., & Leong, M. K., (2005b). The effects of value attainment and cognitive roles of budgetary participation on job performance. Advances in Accounting Behavioral Research, 8, 213–233
  • Chong, V. K., Eggleton, I. R., & Leong, M. K., (2006). The multiple roles of participative budgeting on job performance. Advances in Accounting, 22, 67–95. doi:10.1016/S0882-6110(06)22004-2
  • Chong, V. K., & Leung Tak-Wing, S., (2003). Testing a model of the motivational role of budgetary participation on job performance: A goal setting theory analysis. Asian Review of Accounting, 11(1), 1–17. doi:10.1108/eb060760
  • Cohen, S. G., & Bailey, D. E., (1997). What makes teams work: Group effectiveness research from the shop floor to the executive suite. Journal of Management, 23(3), 239–290. doi:10.1177/014920639702300303
  • Deci, E. L., & Ryan, R. M., (1985). Intrinsic motivation and self-determination in human behavior. New York: Plenum
  • Deci, E. L., & Ryan, R. M., (2000). The “what” and “why” of goal pursuits: Human needs and the self-determination of behavior. Psychological Inquiry, 11(4), 227–268. doi:10.1207/S15327965PLI1104_01
  • Fischbacher, U., (2007). Z-Tree: Zurich toolbox for ready-made economic experiments. Experimental Economics, 10(2), 171–178. doi:10.1007/s10683-006-9159-4
  • Fisher, J., Frederickson, J. R., & Peffer, S. A., (2000). The budgeting process: An experimental investigation of the effects of negotiation. The Accounting Review, 75(1), 93–114. doi:10.2308/accr.2000.75.1.93
  • Fisher, J., Frederickson, J. R., & Peffer, S. A., (2002). The effect of information asymmetry on negotiated budgets: An empirical investigation. Accounting, Organizations and Society, 27(1–2), 27–43. doi:10.1016/S0361-3682(01)00046-0
  • Fornell, C., & Larcker, D. F., (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18, 39–50. doi:10.2307/3151312
  • Gagné, M., & Deci, E. L., (2005). Self-determination theory and work motivation. Journal of Organizational Behavior, 26(4), 331–362. doi:10.1002/job.v26:4
  • Gagné, M., Forest, J., Gilbert, M. H., Aubé, C., Morin, E., & Malorni, A., (2010). The motivation at work scale: Validation evidence in two languages. Educational and Psychological Measurement, 70(4), 628–646. doi:10.1177/0013164409355698
  • Gago-Rodríguez, S., & Purdy, D. E., (2015). The effects of budgetary knowledge and extrinsic motivation on the importance that managers attribute to their budgets. Spanish Journal of Finance and Accounting/Revista Española De Financiación Y Contabilidad, 44(1), 47–71. doi:10.1080/02102412.2014.987446
  • Gomez-Ruiz, L., (2015). Los informes de rendimiento y la comparación social en los equipos: Efectos sobre la cooperación. Spanish Journal of Finance and Accounting/Revista Española De Financiación Y Contabilidad, 44(1), 97–115. doi:10.1080/02102412.2014.996358
  • Hair, J. F., Sarstedt, M., Ringle, C. M., & Mena, J. A., (2011). An assessment of the use of partial least squares structural equation modeling in marketing research. Journal of the Academy of Marketing Science, 40(3), 414–433. doi:10.1007/s11747-011-0261-6
  • Hayes, A. F., (2009). Beyond Baron and Kenny: Statistical mediation analysis in the new millennium. Communication Monographs, 76(4), 408–420. doi:10.1080/03637750903310360
  • Henri, J. F., (2006). Management control systems and strategy: A resource-based perspective. Accounting, Organizations and Society, 31, 529–558. doi:10.1016/j.aos.2005.07.001
  • Henseler, J., Hubona, G., & Ray, P. A., (2016). Using PLS path modeling in new technology research: Updated guidelines. Industrial Management & Data Systems, 116(1), 2–20. doi:10.1108/IMDS-09-2015-0382
  • Henseler, J., Ringle, C. M., & Sinkovics, R. R., (2009). TheUse of Partial Least Squares Path Modeling in InternationalMarketing. Advances in International Marketing, 20, 277–320
  • Howard, J., Gagné, M., Morin, A. J. S., & Van den Broeck, A., (2016). Motivation profiles at work: A self-determination theory approach. Journal of Vocational Behavior, 95–96, 74–89. doi:10.1016/j.jvb.2016.07.004
  • Kunz, J., (2015). Objectivity and subjectivity in performance evaluation and autonomous motivation: An exploratory study. Management Accounting Research, 27, 27–46. doi:10.1016/j.mar.2015.01.003
  • Kunz, J., & Linder, S., (2012). Organizational control and work effort: Another look at the interplay of rewards and motivation. European Accounting Review, 21(3), 591–621
  • Libby, T., (1999). The influence of voice and explanation on performance in a participative budgeting setting. Accounting, Organizations and Society, 24(2), 125–137. doi:10.1016/S0361-3682(98)00043-9
  • Lindquist, T. M., (1995). Fairness as an antecedent to participative budgeting: Examining the effects of distributive justice, procedural justice and referent cognitions on satisfaction and performance. Journal of Management Accounting Research, 7, 122
  • Manzoni, J. F., (2010). Motivation through incentives: A cross-disciplinary review of the evidence. In Performance Measurement and Management Control: Innovative Concepts and Practices, 20, 19–63
  • Meyer, J. P., Becker, T. E., & Vandenberghe, C., (2004). Employee commitment and motivation: A conceptual analysis and integrative model. Journal of Applied Psychology, 89(6), 991–1007. doi:10.1037/0021-9010.89.6.991
  • Milani, K., (1975). the relationship of participation in budget-setting to industrial supervisor performance and attitudes: A field study. The Accounting Review, 50(2), 274–284
  • Naranjo-Gil, D., Cuevas-Rodríguez, G., López-Cabrales, A., & Sánchez, J. M., (2012). The effects of incentive system and cognitive orientation on teams´ performance. Behavioral Research in Accounting, 24(2), 177–191. doi:10.2308/bria-50098
  • Nitzl, C., Roldan, J. L., & Cepeda, G., (2016). Mediation analysis in partial least squarespath modeling Helping researchers discuss more sophisticated models. Industrial Management & Data Systems, 116(9), 1849–1864. doi:10.1108/IMDS-07-2015-0302
  • Nouri, H., & Parker, R., (1998). The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment. Accounting, Organizations and Society, 23(5–6), 467–483. doi:10.1016/S0361-3682(97)00036-6
  • Preacher, K. J., & Hayes, A. F., (2008). Asymptotic and resamplingstrategies for assessing and comparing indirecteffects in multiple mediator models. Behavior Research Methods, 40(3), 879–891. doi:10.3758/BRM.40.3.879
  • Prummer, P., Frey, P., Schentler, P., Williams, H. J., & Motwani, J., (2011). Participative budgeting: A review of empirical research and practical implications. International Journal of Business Innovation and Research, 5(5), 559–598. doi:10.1504/IJBIR.2011.042450
  • Roldán, J. L., & Sánchez-Franco, M. J., (2012). Variance-based structural equation modeling: Guidelines for using partial least squares in information systems research. In M. Mora, O. Gelman, A. Steenkamp, & M. Raisinghani (Eds.), Research methodologies, innovations and philosophies in software systems engineering and information systems (pp. 193–221). Hershey PA: Information Science Reference
  • Ryan, R. M., & Deci, E. L., (2000). Self-determination theory and the facilitation of intrinsic motivation, social development, and well-being. American Psychologist, 55(1), 68. doi:10.1037/0003-066X.55.1.68
  • Sanchez-Exposito, M. J., & Naranjo-Gil, D., (2017). Los sistemas de información basados en el rendimiento relativo y el control mutuo en equipos: Efecto en la honestidad. Spanish Journal of Finance and Accounting/Revista Española De Financiación Y Contabilidad, 46(1), 127–144. doi:10.1080/02102412.2016.1245887
  • Shields, J. F., & Shields, M. D., (1998). Antecedents of participative budgeting. Accounting, Organizations and Society, 23(1), 49–76. doi:10.1016/S0361-3682(97)00014-7
  • Tessier, S., & Otley, D., (2012). A conceptual development of Simons´ Levers of Control framework. Management Accounting Research, 23(3), 171–185. doi:10.1016/j.mar.2012.04.003
  • Wong-On-Wing, B., Guo, L., & Lui, G., (2010). Intrinsic and extrinsic motivation and participation in budgeting: Antecedents and consequences. Behavioral Research in Accounting, 22(2), 133–153. doi:10.2308/bria.2010.22.2.133