TY - JOUR
T1 - The influence of organizational culture on the usefulness of budget participation by Singaporean-Chinese managers
AU - O'Connor, Neale G.
N1 - Funding Information:
l The research reported in this paper was supported by au RMIT - Singapore Institute of Management Grant. Special thanks are due to Ong Cheng Hui for her assistance in contacting Rrms. The author is grateful for the comments made by parttcipants at the Fitst (1994) International Conference on Contemporary Accounttng Issues, Taipei, Taiwan and 1994 AMNZ Accounting Conference, Wollongong, Australia, workshop participants at Mona.41 University and participants in the Management AccOunting Chtster Group at the University of Melbourne. The comments from Graeme Harrison, Lokman Mia, Rob Chenhall and an anonymous reviewer were especially helpful.
Copyright:
Copyright 2015 Elsevier B.V., All rights reserved.
PY - 1995/7
Y1 - 1995/7
N2 - This paper uses Hofstede's cultural dimensions (Hofstede G.H, Culture's Consequences International Differences in Work Related Values, (Beverly Hills, CA: Sage 1980)) to examine whether differences in organizational culture between local and foreign manufacturing firms affect the usefulness of budgetary participation in a high power distance nation (Singapore). The results from interview and survey data analysis provide support for the hypothesis that power distance moderates the usefulness of participation in budget setting and performance evaluation at the organizational culture level in terms of decreased role ambiguity and enhanced superior/subordinate relationship.
AB - This paper uses Hofstede's cultural dimensions (Hofstede G.H, Culture's Consequences International Differences in Work Related Values, (Beverly Hills, CA: Sage 1980)) to examine whether differences in organizational culture between local and foreign manufacturing firms affect the usefulness of budgetary participation in a high power distance nation (Singapore). The results from interview and survey data analysis provide support for the hypothesis that power distance moderates the usefulness of participation in budget setting and performance evaluation at the organizational culture level in terms of decreased role ambiguity and enhanced superior/subordinate relationship.
UR - http://www.scopus.com/inward/record.url?scp=0000921644&partnerID=8YFLogxK
U2 - 10.1016/0361-3682(94)00034-S
DO - 10.1016/0361-3682(94)00034-S
M3 - Article
AN - SCOPUS:0000921644
VL - 20
SP - 383
EP - 403
JO - Accounting, Organizations and Society
JF - Accounting, Organizations and Society
SN - 0361-3682
IS - 5
ER -