{"title":"管理控制与内在动机:来自精益组织环境的启示","authors":"Amy M. Donnelly, Frances A. Kennedy, S. Widener","doi":"10.2308/JMAR-19-078","DOIUrl":null,"url":null,"abstract":"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.","PeriodicalId":46474,"journal":{"name":"Journal of Management Accounting Research","volume":null,"pages":null},"PeriodicalIF":1.4000,"publicationDate":"2021-01-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"Management Controls and Intrinsic Motivation: Insights from a Lean Organizational Setting\",\"authors\":\"Amy M. Donnelly, Frances A. Kennedy, S. Widener\",\"doi\":\"10.2308/JMAR-19-078\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"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.\",\"PeriodicalId\":46474,\"journal\":{\"name\":\"Journal of Management Accounting Research\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":1.4000,\"publicationDate\":\"2021-01-20\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Management Accounting Research\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2308/JMAR-19-078\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q3\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Management Accounting Research","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2308/JMAR-19-078","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q3","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
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.
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.