Budgetary Participation Motivation And Managerial Performance

Cover Budgetary Participation Motivation And Managerial Performance
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This might translate into reduced perceptions of P, but might increase IV^ due to the enhanced internalized value of achieving more difficult goals (Locke et. Al. , 1981, pp. 127 - 129).
How, or whether these opposing tendencies balance out in their effects on LDotivation is unclear. Overall, however, an assessment of the possible effects of participation suggests that there are more opportunities for enhancing than for diminishing motivation. This judgment is consistent with the empirical find
...ings referred to earlier.
Turning to a consideration of the effects of motivation on performance, this question is dealt with largely within the domain of organizational behavior. Nevertheless, in the accounting literature some attention has recently been given to the issue (Ferris, 1977; Rockness, 1977). Ferris, using a relatively simple construction of motivation, found inconclusive results regarding the association between motivation and performance. On the other hand, Rockness, in an experimental study, and using a more complex formulation of the expectancy model, found relatively strong support for a positive relationship.


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