The Effect of Organisational Culture Perceptions on the Relationship Between Budgetary Participation and Managerial Job-Related Outcomes

Abstract

Pre-printLater published as Organizational culture perceptions, budgetary participation and managerial job-related outcomes. Australian Journal of Management, 26,[35][36][37][38][39][40][41][42][43][44][45][46][47][48][49][50][51][52][53][54]. AbstractThis study examines the impact of managers' perceptions of their organisational culture (OC) on the relationship between budgetary participation and managerial job-related outcomes, operationalised as managerial performance and job-related tension (JRT). We hypothesised that the relationship between budgetary participation and job-related outcomes would depend on managers' perceptions of innovation and attention to detail.Data from 114 managers supported predictions that increasing budgetary participation would lower JRT for managers perceiving a high emphasis on innovation within their OC, regardless of their perceptions of an emphasis on attention to detail. When managers perceived low innovation, however, their perception of level of attention to detail had a significant effect on the relationship between budgetary participation and JRT. More specifically, increasing budgetary participation was found to decrease JRT for managers who perceived low innovation and low attention to detail. For managers who perceived low innovation and high attention to detail, however, this effect was attenuated. Finally, the positive relationship between budgetary participation and managerial performance was not found to be affected significantly by managers' OC perceptions. Key words:Budgetary participation, organisational culture, contingency model, jobrelated tension, managerial performance, interactions, regression analysis, innovation, attention to detail Acknowledgement: The authors acknowledge with thanks Ferdinand Gul, Lokman Mia, and Chris Guilding for their contributions and encouragement. We also thank the reviewers and participants at the 1997 ABO Research Conference, and two anonymous reviewers for their comments on an earlier draft of this paper. The support and willing participation of the respondents is also acknowledged with thanks. Pre-printLater published as Organizational culture perceptions, budgetary participation and managerial job-related outcomes.

Wanting Change: The Relationship of Perceptions of Organizational Innovation With Correctional Staff Job Stress, Job Satisfaction, and Organizational Commitment

“…It can also mean a change in how things are done or the creation of new knowledge (Cohen & Levinthal, 1990). Actual innovation implies that the organization is willing to take chances to create a more dynamic and effective organization (Subramaniam & Ashkanasy, 2001). In order for there to be actual organizational innovation, there needs to be initiative and support by the organization's administration (Kanter, 1988).…”

A note on work-related values, budget emphasis and managers’ organisational commitment

“…The more rapid the competition in markets and change in technology, the greater is the need for innovation within organisations. While organisations tend to cultivate differing levels of innovation based upon their business strategy, prior studies indicate that organisational structure and processes need to be aligned with the level of innovative organisational culture (Kimberley, 1981;Subramaniam and Ashkanasy, 2001). Russell and Russell (1992) contend that as organisations promote more innovative values, employees prefer more organic structures and participative management processes.…”

The Theoretical Aspect of Management Culture as Part of Organizational Culture

“…Research of personal and professional conduct of Myers-Briggs-type management practices indicator correlates in two cultures [5]; study of commonalities and differences in middle-level managers' managerial work [6]; organizational culture perception effect on the relationship between participation in budget deliberations and management performance results [53]; study of the employees' attitude to culture change in the long-term managerial supervision [54]; study of management culture, workplace culture and current educational programs in organizational learning [55]; study of leadership style and institutional control [56]; study of staff, creating an organizational culture [57]; study of the search for a superb manager in terms of work and personal life balance and manager's job [8], etc.…”