Risk preference in participative budgeting

Article Abstract:

Risk preferences in participative budgeting are tested for domain-specificity. A two-by-two factorial, relating status and mean performance as above-average vs below-average and dispositional attitude as risk-seeking vs risk-averse, shows the dual influence of context and disposition on risk preference. Empirical evidence supports the observation that as context affects risk preference, an increasing explanatory power is exerted by context over disposition. These observations support the view that the level of aspirations of co-workers, termed as the reference point, is established based on the average performance of other workers. The observations also support the view that workers are prone to risk-seeking for below-reference point outcomes and tend to be risk-averse for above-reference point outcomes.

Psychological aspects, Accounting, Level of aspiration

---

Information evaluation in a competitive environment: context and task effects

Article Abstract:

The effects of context and task variables on subjective information system choices are examined. Data was collected from seventy subjects who assumed the roles of division managers in decentralized companies. The subjects were tested in a two-person competitive environment. Results indicate that subjects over value information that is indicated more frequently, and that they deviated from game theory models under conditions of state uncertainty.

Information resources management

---

Budgetary participation, motivation, and managerial performance

Article Abstract:

The relation between budget preparation participation and manager morale levels, as well as manager productivity, at three firms is analyzed.. The theoretical framework for estimating and specifying management performance is furnished by expectancy theory. Motivation is projected to mediate the effect of participation on performance.

Analysis, Management, Economic aspects, Employee motivation, Business budgets, Industrial productivity, Executive ability

Similar abstracts:

• Abstracts: Organizational assimilation of innovations: a multilevel contextual analysis. Implementing externally induced innovations: a comparison of rule-bound and autonomous approaches
• Abstracts: An empirical evaluation of alternative forecasting combinations. A state space modeling approach for time series forecasting
• Abstracts: Becoming a metapreneur. Matching marketing strategies to corporate culture: the parcel and the wall
• Abstracts: An integrative process model of coping with job loss. Self-appraisal in performance evaluation: development versus evaluation
• Abstracts: Forest management: a multicommodity flow formulation and sensitivity analysis. Professional service organizations and focus

This website is not affiliated with document authors or copyright owners. This page is provided for informational purposes only. Unintentional errors are possible.