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Is lump-sum budgeting crowding out intrinsic motivation? Stories from the field

Type
presentation
Date Issued
2007-10-27
Author(s)
Helmuth, Utz
Abstract
This paper proposes that the motivation crowding theory is a useful tool for the study of motivational effects caused by the change of management concepts. An empirical study of the introduction of ‘lump-sum budgeting' as a budgeting method in organizations applying New Public Management (NPM) highlights three aspects: First, affected public managers respond differently to the new method. Second, their responses are framed in a sensemaking process influenced by their biographical background and specific organizational context. Third, this casts doubt on deterministic behavioral assumptions that could be attributed to lump-sum budgeting and NPM. We theorize acceptance of new management concepts with the crowding theory, providing an analytical framework to better understand the diverse responses.
Funding(s)
The impact of performance budgeting on the organization  
Language
English
Keywords
lump-sum budgeting
devolved budgeting
crowding theory
sensemaking
HSG Classification
contribution to scientific community
Refereed
No
Event Title
ABFM Annual Conference
Event Location
Washington, DC
URL
https://www.alexandria.unisg.ch/handle/20.500.14171/80035
Subject(s)

business studies

Division(s)

IMP - Institute for S...

Eprints ID
43827
Support
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