The effects of national culture on the role of participation in different task situations
| Autor: | Jérôme Caby, Chong M. Lau |
|---|---|
| Přispěvatelé: | Curtin Business School (CBS), Curtin University [Perth], Planning and Transport Research Centre (PATREC)-Planning and Transport Research Centre (PATREC), ICN Business School |
| Rok vydání: | 2010 |
| Předmět: |
business.industry
05 social sciences Accounting Sample (statistics) 050201 accounting [SHS.ECO]Humanities and Social Sciences/Economics and Finance Affect (psychology) Task (project management) Individualism Cultural diversity 0502 economics and business [SHS.GESTION]Humanities and Social Sciences/Business administration Job satisfaction Hofstede's cultural dimensions theory Psychology business ComputingMilieux_MISCELLANEOUS 050203 business & management Finance Management control system |
| Zdroj: | Advances in Accounting Advances in Accounting, Elsevier, 2010, 26 (1), pp.128-133. ⟨10.1016/j.adiac.2010.01.002⟩ |
| ISSN: | 0882-6110 |
| DOI: | 10.1016/j.adiac.2010.01.002 |
| Popis: | Prior studies primarily in Anglo-American and Asian cultural settings have found that budgetary participation interacts with reliance on accounting performance measures and task situations to affect managerial attitudes. Researchers have questioned if such findings can also be found in different cultural environments. As France has a high power distance and high individualism culture which is different from those of both the Anglo-American and Asian nations, this study investigates if such cultural differences may affect the findings of prior studies. Based on a sample of 44 French managers, the results indicate a similar significant three-way interaction effect. However, they also indicate that French managers have low levels of budgetary participation. Participation also has an insignificant effect on managers' job satisfaction in high task difficulty situations. These results are contrary to those of prior studies in Anglo-American and Asian cultural settings and may have important implications for the study of cultural effects on management control systems. |
| Databáze: | OpenAIRE |
| Externí odkaz: |
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