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|Title:||Budgeting and Behavioral Implications: The Effects of Authoritarianism, Goal Specificity, Task Structure, Reinforcement Pattern and Their Interactions on Performance and Task Satisfaction|
|Author(s):||Van The, Nhut|
|Department / Program:||Accountancy|
|Degree Granting Institution:||University of Illinois at Urbana-Champaign|
|Subject(s):||Business Administration, Accounting|
|Abstract:||First, psychological research on motivation was reviewed to substantiate the motivational function of budgets. Next, Lewin's formulation of human behavior, B = f(P,E), was applied to analyzing the behavioral implications of the budgeting process. Finally, hypotheses were developed from the review of theories and empirical evidence which focus on each variable separately. The "authoritarian personality" analyzes behavioral variations which are due to the person variable, while studies on goal specificity, task structure and reinforcement examine influences which are attributed to the environment factor.
The hypotheses were tested in a laboratory experiment with undergraduate students serving as subjects, and the following results were found. (1) Differences in personality characteristics significantly affected subjects' attitudes but not their performance. (2) Participation in setting goals and preparing execution plans through the budgeting process did not unconditionally lead to improved performance and attitudes. (3) Significant interaction effects between personality, goal setting, task structure and reinforcement on performance and attitudes were noted. (4) Personality, goal setting, task structuring and reinforcement significantly affected estimation error through their main and/or interaction effects on goals subjects set, performance they achieved, and performance dispersion from goals. (5) On the whole attitudes toward goal setting, task structuring and reinforcement were significant components of task satisfaction. However, the relationships were significantly modified from one working condition to another. (6) Performance was significantly and positively correlated with each attitudinal measure, and striking similarities were observed with respect to the predictors of performance and task satisfaction.
Thesis (Ph.D.)--University of Illinois at Urbana-Champaign, 1982.
|Date Available in IDEALS:||2014-12-16|