The Effect of Knowledge and Extrinsic Motivation in the Attribution Process of Importance to Budgets
Posted: 25 Mar 2012
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: Suggested Citation