管理控制与内在动机:来自精益组织环境的启示

IF 1.4 Q3 BUSINESS, FINANCE Journal of Management Accounting Research Pub Date : 2021-01-20 DOI:10.2308/JMAR-19-078
Amy M. Donnelly, Frances A. Kennedy, S. Widener
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引用次数: 2

摘要

利用来自300名员工的调查数据,我们研究了反馈、培训、标准操作程序(sop)和可视化管理是否与内在动机呈正相关,进而通过自主性感知与绩效呈正相关。具体地说,我们在精益组织环境中考虑这些关系。我们的目标是通过调查员工对控制机制的看法何时以及如何促进内在动机和最终绩效来为管理会计文献做出贡献。我们的研究结果表明,对培训、反馈和视觉管理的感知通过自主性与内在动机(以及绩效)呈正相关。在补充分析中,我们将内在动机分解为两个维度,挑战和享受。我们发现我们最初的模型是成立的,但它是由员工从挑战性任务中获得的内在动机驱动的。我们还发现标准操作程序与自主性无关,但与内在动机的享受维度直接相关。
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Management Controls and Intrinsic Motivation: Insights from a Lean Organizational Setting
Using survey data from 300 employees, we examine whether feedback, training, standard operating procedures (SOPs) and visual management are positively related to intrinsic motivation, and, in turn, performance, via perceptions of autonomy. Specifically, we consider these relationships in the context of a lean organizational setting. We aim to contribute to the management accounting literature by investigating when and how employees' perceptions of control mechanisms facilitate intrinsic motivation and ultimately performance. Our results show that perceptions of training, feedback, and visual management are positively related to intrinsic motivation (and, in turn performance) via autonomy. In a supplemental analysis, we decompose intrinsic motivation into two dimensions, challenge and enjoyment. We find that our original model holds but is driven by the intrinsic motivation employees receive from challenging tasks. We also show that SOPs are not related to autonomy but are directly related to the enjoyment dimension of intrinsic motivation.
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来源期刊
CiteScore
2.90
自引率
5.90%
发文量
21
期刊介绍: The mission of the Journal of Management Accounting Research (JMAR) is to advance the theory and practice of management accounting through publication of high-quality applied and theoretical research, using any well-executed research method. JMAR serves the global community of scholars and practitioners whose work impacts or is informed by the role that accounting information plays in decision-making and performance measurement within organizations. Settings may include profit and not-for profit organizations, service, retail and manufacturing organizations and domestic, foreign, and multinational firms. JMAR furthermore seeks to advance an understanding of management accounting in its broader context, such as issues related to the interface between internal and external reporting or taxation. New theories, topical areas, and research methods, as well as original research with novel implications to improve practice and disseminate the best managerial accounting practices are encouraged.
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