The Effect of Organisational Culture Perceptions on the Relationship Between Budgetary Participation and Managerial Job-Related Outcomes

Nava Subramaniam and Neal M. Ashkanasy
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Nava Subramaniam: School of Accounting and Finance, Faculty of Commerce and Management, Griffith University, Southport, QLD 4214.
Neal M. Ashkanasy: School of Management, The University of Queensland, Brisbane, QLD 4072.

Australian Journal of Management, 2001, vol. 26, issue 1, 35-54

Abstract: We examine the impact of managers' perceptions of their organisational culture (OC) on the relationship between budgetary participation (BP) and managerial job-related outcomes, operationalised as managerial performance and job-related tension (JRT). Does the relationship between BP and job-related outcomes would depend on managers' perceptions of innovation and attention to detail? Data supported predictions that increasing BP would lower JRT for managers perceiving a high emphasis on innovation within their OC, regardless of their perceptions of an emphasis on attention to detail. When managers perceived low innovation, however, their perception of level of attention to detail had a significant effect on the relationship between BP and JRT. More specifically, increasing BP was found to decrease JRT for managers who perceived low innovation and low attention to detail. For managers who perceived low innovation and high attention to detail, however, this effect was attenuated. Finally, the positive relationship between BP and managerial performance was not found to he affected significantly by managers' OC perceptions.

Keywords: BUDGETARY PARTICIPATION; ORGANISATIONAL CULTURE; CONTINGENCY MODEL; MANAGERIAL PERFORMANCE; INTERACTIONS; INNOVATION (search for similar items in EconPapers)
Date: 2001
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Citations: View citations in EconPapers (7)

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Persistent link: https://EconPapers.repec.org/RePEc:sae:ausman:v:26:y:2001:i:1:p:35-54

DOI: 10.1177/031289620102600103

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