Coping with ambiguity through the budget: the positive effects of budgetary targets on managers' budgeting behaviours

By David Marginson, S. Ogden. 2005

224 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/3e944210af8dfc98385b4546f8cf2240e0e78813

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Matthew Hall
2. David Naranjo-Gil
3. F. Hartmann
4. P. Perego
5. Klaus Derfuss
6. A. Dunk
7. David Marginson
8. Saudah Sofian

In Management Information Systems

1. Matthew Hall
2. David Naranjo-Gil
3. F. Hartmann
4. Klaus Derfuss
5. P. Perego
6. A. Dunk
7. David Marginson
8. Saudah Sofian

Citations in the corpus

• The effects of uncertainty on the roles of controllers and budgets: an exploratory study (2011, unknown): “…less useful, it might also increase the need for more enabling budget use that allows day-to-day coordination and ad hoc planning (Chapman 1997, Marginson and Ogden 2005) and the need for controllers who are knowledgeable about the business and who proactively facilitate managers’…”
• Intellectual capital, management accounting practices and corporate performance : perceptions of managers (2007, background): “There is, for example, growing recognition of the limitations of conventional budgeting (e.g. Stewart, 1990; Bunce et al., 1995; Fanning, 2000; Hope and Fraser, 2001; Jensen, 2001; Wallander, 1999; Hansen et al., 2003; Marginson and Ogden, 2005).”
• The Relationship of Budgetary Participation and Reliance on Accounting Performance Measures with Individual-Level Consequent Variables: A Meta-Analysis (2009, background): “Accordingly, they provide objective and verifiable means for evaluating performance (Ross, 1994) and may act as means for reinforcement and motivation (Marginson and Ogden, 2005a, 2005b).”
• Do comprehensive performance measurement systems help or hinder managers' mental model development? (2011, methodology): “…et al. (1965) scale is frequently used to measure managerial performance in accounting studies (Chalos and Poon, 2000; Chong and Chong, 2002; Marginson and Ogden, 2005; Otley and Fakiolas, 2000; Parker and Kyi, 2006; Wentzel, 2002), with researchers arguing that self-report measures of…”
• The Effects of Leadership Styles and Use of Performance Measures on Managerial Work-Related Attitudes (2010, methodology): “Due to this limited attention, it has never become clear what the style dimension exactly entails, whether it should be considered as a separate dimension of supervisory behavior at all, and whether it can be meaningfully distinguished from leadership style (cf. Marginson and Ogden, 2005, p. 443).”
• Realising the richness of psychology theory in contingency-based management accounting research (2016, background): “For example, Marginson and Ogden (2005) discuss how budgets can provide managers with a sense of comfort and socioemotional security, suggesting a positive emotional role for budgets where individuals enact job roles generating significant uncertainty.”
• Product innovation, budgetary control, and the financial performance of firms (2011, background): “Similarly, Marginson and Ogden (2005) indicated that budgets are frequently considered to stifle innovation.”
• Towards a Dialectic Perspective on Formalization in Interorganizational Relationships: How Alliance Managers Capitalize on the Duality Inherent in Contracts, Rules and Procedures (2007, background): “Finally, the advantageousness of formalization may be diminished by issues such as short-termism, interdepartmental and interorganizational strife, and data manipulation (Marginson and Ogden 2005).”
• "Continuous" budgeting: Reconciling budget flexibility with budgetary control (2010, background): “Their use in performance evaluation also reflected Astoria’s belief in the positive motivational effects associated with goal specificity and goal clarity (Hartman, 2007; Locke & Latham, 1990; Marginson & Ogden, 2005; Rodgers & Hunter, 1991; Storey, Edwards, & Sissons, 1997).”
• Motivation, pay satisfaction, and job satisfaction of front‐line employees (2011, background): “…goals is important, as employee behaviours that are associated with specific organizational goals can increase firm performance (Boswell et al., 2006; Marginson and Ogden, 2005), and can also give greater intrinsic meaning to the individual’s job (Boswell et al., 2006; Hackman and Oldman, 1976).”