Firms, institutions and management control: the comparative analysis of coordination and control systems

Article Abstract:

Four attributes of management control systems have been identified for their significant variations between different sectors, societies and organizations. These include the exercise of control systems through procedures and other formal regulations, the degree of control implemented in the performance of unit activities, the role played by each unit member in the control system and the data used by the system in the evaluation of individual performance and in deciding on sanctions and rewards. These attributes constitutes four distinct variations of control systems, output, bureaucratic, patriarchal and delegated, that are used in different companies and organizations. These variations are reflective of the prevailing structure and regulations of a country's financial system.

Management Theory & Techniques, Operations Research, Management

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Managerial attitude, motivation and the effectiveness of budget participation

Article Abstract:

A contingency theory approach was used to evaluate the effect of budget participation on managerial performance. Managerial attitude and motivation were used as the contingency variables. Both variables were found to have a moderating effect on budget participation. Highly motivated managers with a good attitude were associated with improved budgeting process performance, while poorly motivated managers seemed to slow the budgeting process. It was concluded that it is most efficient to review employees' attitudes and motivations before deciding whether to use a participative or non-participative budgeting style.

Employee motivation, Participatory management, Industrial sociology

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The impact of participation in budgeting and job difficulty on managerial performance and work motivation: a research note

Article Abstract:

The interactive effects of job difficulty and participation on work motivation and managerial performance are examined in a budgetary context. The data was collected from mid-level managers in six different companies. Results indicate that: management performance is high when the perceived level of job difficulty is commensurate with perceived participation; and performance is low when the perceived level of job difficulty is not commensurate with participation. The results reveal no significant work motivation interactions.

Accounting, Human resource management, Program budgeting

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