The Effect of Knowledge and Extrinsic Motivation in the Attribution Process of Importance to Budgets

Posted: 25 Mar 2012

See all articles by Susana Gago-Rodríguez

Susana Gago-Rodríguez

Universidad Carlos III de Madrid

Derek E. Purdy

University of Reading - Department of Management

Date Written: March 23, 2012

Abstract

The importance that managers attribute to budgets is an indicator of their preferences about budgets and, as a consequence, of their demand for budgets. If organizations know the process by which managers attribute importance to budgets, they can act on the antecedents of importance and hence, facilitate that managers demand budgets. From our study of the processes of attribution for 229 managers, the results indicate that the attributions of budgeting knowledge and extrinsic motivation are determinants for explaining managers’ thinking about the importance of budgets. The hierarchical level of each manager and his involvement in different types of interdependence moderate this attribution process.

Keywords: Budget, Attribution Theories, Knowledge, Extrinsic Motivation

JEL Classification: M41, D83, M53, M50

Suggested Citation

Gago-Rodríguez, Susana and Purdy, Derek E., The Effect of Knowledge and Extrinsic Motivation in the Attribution Process of Importance to Budgets (March 23, 2012). Available at SSRN: https://ssrn.com/abstract=2027919

Susana Gago-Rodríguez (Contact Author)

Universidad Carlos III de Madrid ( email )

126 Calle Madrid
Getafe, Madrid 28903
Spain

Derek E. Purdy

University of Reading - Department of Management ( email )

PO Box 218
Reading, Berkshire RG6 6AH
United Kingdom

Do you have negative results from your research you’d like to share?

Paper statistics

Abstract Views
617
PlumX Metrics