Projekt: Stretch targets in participative budget...
Stammdaten
Stretch targets in participative budgeting - An experimental study | |
Beschreibung: | Lindquist’s (1995) seminal research in management accounting finds a low level of process control (voice), has a stronger positive impact on satisfaction with stretch budgets and task satisfaction than does a high level of control (vote). To measure these effects, he uses a manual-based experimental task (i.e, building toy castles from Loc-Blocs©). Subsequent experimental research, extending his findings, however, has employed a mental-based experimental task (i.e., Chow’s (1983) decoding task). We question the efficacy of using a mental-based task to represent a manufacturing setting and suggest manual tasks better reflect manufacturing environments. In this research project, we replicated Lindquist's (1995) experimental study by using a new, manual-based task that represents a manufacturing environment, to use in experimental research in management accounting; namely, paper quilt-making. We propose that by replicating Lindquist (1995) and achieving his same basic findings, we show this new task is an effective alternative to his castle-building task. Additionally, we support that the justice tenets of his seminal work are as true today, as they were twenty-five years ago. We find, as did Lindquist (1995), that subjects allowed a voice only are significantly more satisfied with stretch targets received and the experimental task itself. Additionally, we also find that subjects with a voice outperform those with a vote where Lindquist (1995) was unable to find significant performance effects. Our results suggest the paper quilt-making task is an effective alternative experimental task to use when replicating a real-world manufacturing environment. |
Schlagworte: | Distributive Justice, Procedural Justice, Stretch-Targets, Experimental Tasks, Referent Cognitions |
Stretch targets in participative budgeting - An experimental study | |
Beschreibung: | Lindquist’s (1995) seminal research in management accounting finds a low level of process control (voice), has a stronger positive impact on satisfaction with stretch budgets and task satisfaction than does a high level of control (vote). To measure these effects, he uses a manual-based experimental task (i.e, building toy castles from Loc-Blocs©). Subsequent experimental research, extending his findings, however, has employed a mental-based experimental task (i.e., Chow’s (1983) decoding task). We question the efficacy of using a mental-based task to represent a manufacturing setting and suggest manual tasks better reflect manufacturing environments. In this research project, we replicated Lindquist's (1995) experimental study by using a new, manual-based task that represents a manufacturing environment, to use in experimental research in management accounting; namely, paper quilt-making. We propose that by replicating Lindquist (1995) and achieving his same basic findings, we show this new task is an effective alternative to his castle-building task. Additionally, we support that the justice tenets of his seminal work are as true today, as they were twenty-five years ago. We find, as did Lindquist (1995), that subjects allowed a voice only are significantly more satisfied with stretch targets received and the experimental task itself. Additionally, we also find that subjects with a voice outperform those with a vote where Lindquist (1995) was unable to find significant performance effects. Our results suggest the paper quilt-making task is an effective alternative experimental task to use when replicating a real-world manufacturing environment. |
Schlagworte: | Distributive Justice, Procedural Justice, Stretch-Targets, Experimental Tasks, Referent Cognitions |
Kurztitel: | Stretch targets |
Zeitraum: | 01.05.2019 - 30.04.2020 |
Kontakt-Email: | Alexandra.Rausch@aau.at |
Homepage: | https://www.aau.at/unternehmensfuehrung/controlling-und-strategische-unternehmensfuehrung/ |
MitarbeiterInnen
MitarbeiterInnen | Funktion | Zeitraum |
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Alexandra Rausch (intern) |
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Tim Lindquist (extern) |
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Zuordnung
Organisationseinheit | ||||
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Fakultät für Wirtschafts- und Rechtswissenschaften
Institut für Unternehmensführung Abteilung für Controlling und Strategische Unternehmensführung
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Kategorisierung
Projekttyp | Forschungsförderung (auf Antrag oder Ausschreibung) |
Förderungstyp | §27 |
Forschungstyp |
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Sachgebiete | |
Forschungscluster |
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Genderrelevanz | Genderrelevanz nicht ausgewählt |
Projektfokus |
Klassifikationsraster der zugeordneten Organisationseinheiten:
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Arbeitsgruppen | Keine Arbeitsgruppe ausgewählt |
Finanzierung
Förderprogramm | |||
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Verein zur Förderung des Instituts für Wirtschaftswissenschaften
Organisation: Verein zur Förderung der Wirtschaftswissenschaften der Alpen-Adria Universität Klagenfurt |
Kooperationen
Organisation | Adresse | ||
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University of Northern Iowa
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US - Iowa 50614-0126 Cedar Falls |
Forschungsaktivitäten
(Achtung: Externe Aktivitäten werden im Suchergebnis nicht mitangezeigt)
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