메뉴 건너뛰기




Volumn 15, Issue 2, 1998, Pages 142-151

Managing Budget Conflicts: Contribution of Goal Interdependence and Interaction

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0032388613     PISSN: 08250383     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.1936-4490.1998.tb00158.x     Document Type: Article
Times cited : (15)

References (60)
  • 1
    • 12044252918 scopus 로고
    • Beyond fiasco: A reappraisal of the groupthink phenomenon and a new model of group decision processes
    • Aldag, R.J., & Fuller, S.R. (1993). Beyond fiasco: A reappraisal of the groupthink phenomenon and a new model of group decision processes. Psychological Bulletin, 113, 533-552.
    • (1993) Psychological Bulletin , vol.113 , pp. 533-552
    • Aldag, R.J.1    Fuller, S.R.2
  • 2
    • 0002816487 scopus 로고
    • Human problems with budgets
    • Jan.-Feb.
    • Argyris, C. (1953, Jan.-Feb.). Human problems with budgets. Harvard Business Review, pp. 97-110.
    • (1953) Harvard Business Review , pp. 97-110
    • Argyris, C.1
  • 3
    • 0001385561 scopus 로고
    • Organizational learning and management information systems
    • Argyris, C. (1977) Organizational learning and management information systems. Accounting, Organizations and Society, 2, 113-123.
    • (1977) Accounting, Organizations and Society , vol.2 , pp. 113-123
    • Argyris, C.1
  • 4
    • 84965779545 scopus 로고
    • Identifying common method variance with data collected from a single source
    • Avolio, B.J., Yammarino, F.J., & Bass, B.M. (1991). Identifying common method variance with data collected from a single source. Journal of Management, 17, 571-587.
    • (1991) Journal of Management , vol.17 , pp. 571-587
    • Avolio, B.J.1    Yammarino, F.J.2    Bass, B.M.3
  • 5
    • 21144479551 scopus 로고
    • Halo and performance appraisal research: A critical examination
    • Balzer, W.K., & Sulsky, L.M. (1992). Halo and performance appraisal research: A critical examination. Journal of Applied Psychology, 77, 975-985.
    • (1992) Journal of Applied Psychology , vol.77 , pp. 975-985
    • Balzer, W.K.1    Sulsky, L.M.2
  • 7
    • 0001086752 scopus 로고
    • Participation in budgeting, locus of contral and organizational effectiveness
    • October
    • Brownell, P. (1981, October). Participation in budgeting, locus of contral and organizational effectiveness. The Accounting Review, pp. 12-27.
    • (1981) The Accounting Review , pp. 12-27
    • Brownell, P.1
  • 8
    • 49049139565 scopus 로고
    • Managerial accounting systems and organizational control: A role perspective
    • Collins, F. (1982). Managerial accounting systems and organizational control: A role perspective. Accounting, Organizations and Society, 7, 107-122.
    • (1982) Accounting, Organizations and Society , vol.7 , pp. 107-122
    • Collins, F.1
  • 10
    • 38249030463 scopus 로고
    • The use of budgetary symbols in the political arena: An historically informed field study
    • Covaleski, M.A., & Dirsmith, M.W. (1988). The use of budgetary symbols in the political arena: An historically informed field study. Accounting, Organizations and Society, 13, 1-24.
    • (1988) Accounting, Organizations and Society , vol.13 , pp. 1-24
    • Covaleski, M.A.1    Dirsmith, M.W.2
  • 11
    • 0001428495 scopus 로고
    • The preservation and use of public resources: Transforming the immoral into the merely factual
    • Covaleski, M.A., & Dirsmith, M.W. (1995). The preservation and use of public resources: Transforming the immoral into the merely factual. Accounting, Organizations and Society, 20, 147-173.
    • (1995) Accounting, Organizations and Society , vol.20 , pp. 147-173
    • Covaleski, M.A.1    Dirsmith, M.W.2
  • 12
    • 0040246754 scopus 로고
    • Percept-percept inflation in microorganizational research: An investigation of prevalence and effect
    • Crampton, S.M., & Wagner, J.A., III (1994). Percept-percept inflation in microorganizational research: An investigation of prevalence and effect. Journal of Applied Psychology, 79, 67-76.
    • (1994) Journal of Applied Psychology , vol.79 , pp. 67-76
    • Crampton, S.M.1    Wagner III, J.A.2
  • 13
    • 0001505873 scopus 로고
    • Saving IT's soul: Human-centered information management
    • March-April
    • Davenport, T.H. (1994, March-April). Saving IT's soul: Human-centered information management. Harvard Business Review, pp. 119-131.
    • (1994) Harvard Business Review , pp. 119-131
    • Davenport, T.H.1
  • 14
    • 38249030450 scopus 로고
    • Occupational reality shock and organizational commitment: Evidence from the accounting profession
    • Dean, R.A., Ferris, K.R., & Konstans, C. (1988). Occupational reality shock and organizational commitment: Evidence from the accounting profession. Accounting, Organizations and Society, 13, 235-250.
    • (1988) Accounting, Organizations and Society , vol.13 , pp. 235-250
    • Dean, R.A.1    Ferris, K.R.2    Konstans, C.3
  • 16
    • 0001823909 scopus 로고
    • Fifty years of conflict
    • L. Festinger (Ed.), New York, NY: Oxford University Press
    • Deutsch, M. (1980). Fifty years of conflict. In L. Festinger (Ed.), Retrospections on social psychology (pp. 46-77). New York, NY: Oxford University Press.
    • (1980) Retrospections on Social Psychology , pp. 46-77
    • Deutsch, M.1
  • 18
    • 0000111684 scopus 로고
    • Making fast strategic decisions in high velocity environments
    • Eisenhardt, K.M. (1989). Making fast strategic decisions in high velocity environments. Academy of Management Journal, 32, 543-76.
    • (1989) Academy of Management Journal , vol.32 , pp. 543-576
    • Eisenhardt, K.M.1
  • 19
    • 0001651535 scopus 로고
    • Politics of strategic decision making in high-velocity environments: Toward a midrange theory
    • Eisenhardt, K.M., & Bourgeois, L.J., III (1988). Politics of strategic decision making in high-velocity environments: Toward a midrange theory. Academy of Management Journal, 31, 737-770.
    • (1988) Academy of Management Journal , vol.31 , pp. 737-770
    • Eisenhardt, K.M.1    Bourgeois III, L.J.2
  • 20
    • 84965760563 scopus 로고
    • Organizational change and accounting: Understanding the budgeting system in its organizational context
    • Ezzamel, M. (1994). Organizational change and accounting: Understanding the budgeting system in its organizational context. Organization Studies, 15, 213-240.
    • (1994) Organization Studies , vol.15 , pp. 213-240
    • Ezzamel, M.1
  • 22
    • 47949103721 scopus 로고
    • The critical incident technique
    • Flanagan, J.C. (1951). The critical incident technique. Psychological Bulletin, 54, 327-358.
    • (1951) Psychological Bulletin , vol.54 , pp. 327-358
    • Flanagan, J.C.1
  • 23
    • 0023284817 scopus 로고
    • Differences between traits: Properties associated with intergroup agreement
    • Funder, D.C., & Dobroth, K.M. (1987). Differences between traits: Properties associated with intergroup agreement. Journal of Personality and Social Psychology, 52, 409-418.
    • (1987) Journal of Personality and Social Psychology , vol.52 , pp. 409-418
    • Funder, D.C.1    Dobroth, K.M.2
  • 24
    • 0002746274 scopus 로고
    • Monte Carlo evaluations of goodness of fit indices for structural equation models
    • K. A. Bollen & J.S. Long (Eds.), Newbury Park, CA: Sage
    • Gerbing, D.W., & Anderson, J.C. (1993). Monte Carlo evaluations of goodness of fit indices for structural equation models. In K. A. Bollen & J.S. Long (Eds.), Testing structural equation models (pp. 40-65). Newbury Park, CA: Sage.
    • (1993) Testing Structural Equation Models , pp. 40-65
    • Gerbing, D.W.1    Anderson, J.C.2
  • 25
    • 0000762553 scopus 로고
    • Participation in organizations: A preview of the issues and proposed framework for future analysis
    • Glew, D.J., Griffin, R.W., & Van Fleet, D.D. (1995). Participation in organizations: A preview of the issues and proposed framework for future analysis. Journal of Management, 21, 395-421.
    • (1995) Journal of Management , vol.21 , pp. 395-421
    • Glew, D.J.1    Griffin, R.W.2    Van Fleet, D.D.3
  • 28
    • 0002441608 scopus 로고
    • The role of information and control sys tems in the process of organizational renewal: Roadblock or roadbridge?
    • Hertog, J.F. (1978). The role of information and control sys tems in the process of organizational renewal: Roadblock or roadbridge? Accounting, Organizations and Society, 3(1), 29-45.
    • (1978) Accounting, Organizations and Society , vol.3 , Issue.1 , pp. 29-45
    • Hertog, J.F.1
  • 30
    • 0011600017 scopus 로고
    • Role conflicts of management accountants and their positions within organization structure
    • Hopper, T.M. (1980). Role conflicts of management accountants and their positions within organization structure. Accounting, Organizations and Society, 5, 401-411.
    • (1980) Accounting, Organizations and Society , vol.5 , pp. 401-411
    • Hopper, T.M.1
  • 31
    • 0000185630 scopus 로고
    • An empirical study of the role of accounting data in performance evaluation
    • Hopwood, A. (1970). An empirical study of the role of accounting data in performance evaluation. Journal of Accounting Research (supplement), 156-182.
    • (1970) Journal of Accounting Research , Issue.SUPPL. , pp. 156-182
    • Hopwood, A.1
  • 33
    • 84972708646 scopus 로고
    • Interdependence and interpersonal attraction among heterogeneous and individuals: A theoretical formulation and a meta-analysis of the research
    • Johnson, D.W., Johnson, R.T., & Maruyama, G. (1983). Interdependence and interpersonal attraction among heterogeneous and individuals: A theoretical formulation and a meta-analysis of the research. Review of Educational Research, 53, 5-54.
    • (1983) Review of Educational Research , vol.53 , pp. 5-54
    • Johnson, D.W.1    Johnson, R.T.2    Maruyama, G.3
  • 34
    • 0002791587 scopus 로고
    • Effects of cooperative, competitive, and goal structures on achievement: A meta-analysis
    • Johnson, D.W., Maruyama, G., Johnson, R.T., Nelson, D., & Skon, S. (1981). Effects of cooperative, competitive, and goal structures on achievement: A meta-analysis. Psychological Bulletin, 89, 47-62.
    • (1981) Psychological Bulletin , vol.89 , pp. 47-62
    • Johnson, D.W.1    Maruyama, G.2    Johnson, R.T.3    Nelson, D.4    Skon, S.5
  • 36
    • 0001054967 scopus 로고
    • The evolution of management accounting
    • Kaplan, R.S. (1984). The evolution of management accounting. Accounting Review, 59, 390-418.
    • (1984) Accounting Review , vol.59 , pp. 390-418
    • Kaplan, R.S.1
  • 37
    • 84970097233 scopus 로고
    • Politics and pain in managing information technology: A case study from insurance
    • Knights, D., & Murray, F. (1992). Politics and pain in managing information technology: A case study from insurance. Organization Studies, 13, 211-228.
    • (1992) Organization Studies , vol.13 , pp. 211-228
    • Knights, D.1    Murray, F.2
  • 38
    • 0000237226 scopus 로고
    • Resource scarcity, environmental uncertainty, and adaptive organizational behavior
    • Koberg, C.S. (1987). Resource scarcity, environmental uncertainty, and adaptive organizational behavior. Academy of Management Journal, 30, 798-807.
    • (1987) Academy of Management Journal , vol.30 , pp. 798-807
    • Koberg, C.S.1
  • 39
    • 0000783538 scopus 로고
    • Fact and fiction in analyzing research on participative decision making: A critique of Cotton, Vollrath, Froggatt, Lengnick-Hall, and Jennings; Rebuttal
    • Leana, C.R., Locke, E.A., Schweiger, D.M., Cotton, J.L., Vollrath, D.A.. Lengnick-Hall, M.L., & Froggatt, K.L. (1990). Fact and fiction in analyzing research on participative decision making: A critique of Cotton, Vollrath, Froggatt, Lengnick-Hall, and Jennings; Rebuttal. Academy of Management Review, 15, 137-153.
    • (1990) Academy of Management Review , vol.15 , pp. 137-153
    • Leana, C.R.1    Locke, E.A.2    Schweiger, D.M.3    Cotton, J.L.4    Vollrath, D.A.5    Lengnick-Hall, M.L.6    Froggatt, K.L.7
  • 40
    • 0003133372 scopus 로고
    • An information processing approach to social perceptions, leadership and behavioral measurement in organizations
    • L. L. Cummings & B. M. Staw (Eds.), Greenwich, CT: JAI Press
    • Lord, R.G. (1985). An information processing approach to social perceptions, leadership and behavioral measurement in organizations. In L. L. Cummings & B. M. Staw (Eds.), Research in organizational behavior (Vol. 7, pp. 87-128). Greenwich, CT: JAI Press.
    • (1985) Research in Organizational Behavior , vol.7 , pp. 87-128
    • Lord, R.G.1
  • 41
    • 0040210853 scopus 로고
    • Decisional conflict in organizations
    • D. Tjosvold & D. W. Johnson (Eds.), Minneapolis, MN: Team Media
    • Mann, L., & Janis, I. (1989). Decisional conflict in organizations. In D. Tjosvold & D. W. Johnson (Eds.), Productive conflict management: Perspectives for organizations (pp. 16-45). Minneapolis, MN: Team Media.
    • (1989) Productive Conflict Management: Perspectives for Organizations , pp. 16-45
    • Mann, L.1    Janis, I.2
  • 42
    • 3142717451 scopus 로고
    • Goodness-of-fit indexes in confirmatory factor analysis: The effects of sample size
    • Marsh, H.W., Balla, J.R., & McDonald, R.P. (1988). Goodness-of-fit indexes in confirmatory factor analysis: The effects of sample size. Psychological Bulletin, 103, 391-410.
    • (1988) Psychological Bulletin , vol.103 , pp. 391-410
    • Marsh, H.W.1    Balla, J.R.2    McDonald, R.P.3
  • 43
    • 84973820763 scopus 로고
    • A qualitative analysis of dialectical processes in educational organizations
    • McGuire, J.B. (1992). A qualitative analysis of dialectical processes in educational organizations. Human Relations, 45, 387-410.
    • (1992) Human Relations , vol.45 , pp. 387-410
    • McGuire, J.B.1
  • 44
    • 0011502518 scopus 로고
    • Perceptions of resource criticality in times of resource scarcity: The case of university departments
    • McKinley, W., Cheng, J.L.C., & Schick, A.G. (1986). Perceptions of resource criticality in times of resource scarcity: The case of university departments. Academy of Management Journal, 29, 623-632.
    • (1986) Academy of Management Journal , vol.29 , pp. 623-632
    • McKinley, W.1    Cheng, J.L.C.2    Schick, A.G.3
  • 45
  • 46
    • 84888629505 scopus 로고
    • Political dynamics and the circulation of power : CEO succession in U. S. industrial corporations, 1960-1990
    • Ocasio, W. (1994). Political dynamics and the circulation of power : CEO succession in U. S. industrial corporations, 1960-1990. Administrative Science Quarterly, 39, 285-312.
    • (1994) Administrative Science Quarterly , vol.39 , pp. 285-312
    • Ocasio, W.1
  • 48
    • 84970235764 scopus 로고
    • Self-reports in organizational research: Problems and prospects
    • Podsakoff, P.M., & Organ, D.W. (1986). Self-reports in organizational research: Problems and prospects. Journal of Management, 12, 531-544.
    • (1986) Journal of Management , vol.12 , pp. 531-544
    • Podsakoff, P.M.1    Organ, D.W.2
  • 49
    • 0042804280 scopus 로고
    • Behavioral research on the production and use of financial information
    • K.R. Ferris (Ed.), Columbus, OH: Century VII Publishing
    • Richardson, A.J., & Gibbins, M. (1988). Behavioral research on the production and use of financial information. In K.R. Ferris (Ed.), Behavioral accounting research: A critical analysis (pp. 15-45). Columbus, OH: Century VII Publishing.
    • (1988) Behavioral Accounting Research: A Critical Analysis , pp. 15-45
    • Richardson, A.J.1    Gibbins, M.2
  • 50
    • 0006838669 scopus 로고
    • Method variance as an artifact in self-reported affect and perceptions at work: Myth or significant problem
    • Spector, P.E. (1987). Method variance as an artifact in self-reported affect and perceptions at work: Myth or significant problem. Journal of Applied Psychology, 72, 438-443.
    • (1987) Journal of Applied Psychology , vol.72 , pp. 438-443
    • Spector, P.E.1
  • 51
    • 0000694961 scopus 로고
    • A consideration of the validity and meaning of self-report measures of job conditions
    • C.L. Cooper & I.T. Robertson (Eds.), Chichester, U.K.: Wiley
    • Spector, P.E. (1992). A consideration of the validity and meaning of self-report measures of job conditions. In C.L. Cooper & I.T. Robertson (Eds.), International review of industrial and organizational psychology (pp. 123-151). Chichester, U.K.: Wiley.
    • (1992) International Review of Industrial and Organizational Psychology , pp. 123-151
    • Spector, P.E.1
  • 52
    • 0000774360 scopus 로고
    • The nature and effects of method variance in organizational research
    • C.L. Cooper & I.T. Robertson (Eds.), Chichester, U.K.: Wiley
    • Spector, P.E., & Brannick, M.T. (1995). The nature and effects of method variance in organizational research. In C.L. Cooper & I.T. Robertson (Eds.), International review of industrial and organizational psychology (pp. 249-274). Chichester, U.K.: Wiley.
    • (1995) International Review of Industrial and Organizational Psychology , pp. 249-274
    • Spector, P.E.1    Brannick, M.T.2
  • 53
    • 21344484817 scopus 로고
    • The slavery debate in ante-bellum America: Cognitive style, value conflicts, and the limits of compromise
    • Tetlock, P.E., & Armor, D., & Peterson, R.S. (1994). The slavery debate in ante-bellum America: Cognitive style, value conflicts, and the limits of compromise. Journal of Personality and Social Psychology, 66, 115-126.
    • (1994) Journal of Personality and Social Psychology , vol.66 , pp. 115-126
    • Tetlock, P.E.1    Armor, D.2    Peterson, R.S.3
  • 54
    • 0001558137 scopus 로고
    • Effects of the approach to controversy on superiors' incorporation of subordinates' information in decision-making
    • Tjosvold, D. (1982). Effects of the approach to controversy on superiors' incorporation of subordinates' information in decision-making. Journal of Applied Psychology, 67, 189-193.
    • (1982) Journal of Applied Psychology , vol.67 , pp. 189-193
    • Tjosvold, D.1
  • 55
    • 7044259653 scopus 로고
    • Implications of controversy research for management
    • Tjosvold, D. (1985). Implications of controversy research for management. Journal of Management, 11, 21-37.
    • (1985) Journal of Management , vol.11 , pp. 21-37
    • Tjosvold, D.1
  • 56
    • 84973834078 scopus 로고
    • Managing conflict between departments to serve customers
    • Tjosvold, D., Dann, V., & Wong, C.L. (1992). Managing conflict between departments to serve customers. Human Relations, 45, 1035-1054.
    • (1992) Human Relations , vol.45 , pp. 1035-1054
    • Tjosvold, D.1    Dann, V.2    Wong, C.L.3
  • 57
    • 0039619076 scopus 로고
    • Effects of control or collaborative orientation on participation in decision making
    • Tjosvold, D., & Deemer, D.K. (1980). Effects of control or collaborative orientation on participation in decision making. Canadian Journal of Behavioural Science, 13, 33-43.
    • (1980) Canadian Journal of Behavioural Science , vol.13 , pp. 33-43
    • Tjosvold, D.1    Deemer, D.K.2
  • 58
    • 0002599759 scopus 로고
    • Cooperation theory, constructive controversy, and effectiveness: Learning from crises
    • R.A. Guzzo & E. Salas (Eds.), San Francisco, CA: Jossey-Bass
    • Tjosvold, D., & Tjosvold, M.M. (1995). Cooperation theory, constructive controversy, and effectiveness: Learning from crises. In R.A. Guzzo & E. Salas (Eds.), Team effectiveness and decision making in organizations (pp. 79-112). San Francisco, CA: Jossey-Bass.
    • (1995) Team Effectiveness and Decision Making in Organizations , pp. 79-112
    • Tjosvold, D.1    Tjosvold, M.M.2
  • 59
    • 0001302557 scopus 로고
    • Working with customers: Cooperation and competition in relational marketing
    • Tjosvold, D., & Wong, C.L. (1994). Working with customers: Cooperation and competition in relational marketing. Journal of Marketing Management, 10, 297-310.
    • (1994) Journal of Marketing Management , vol.10 , pp. 297-310
    • Tjosvold, D.1    Wong, C.L.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.