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感知的赋能预算设计与研发项目学习中的激励渠道

Perceived enabling budget designs and motivational channels for learning in R&D projects

British Accounting Review · 2025
被引 0
ABS 3

中文导读

基于151名研发团队成员调查数据,研究发现感知的赋能预算设计通过内在和自主外在动机促进学习,且在高度探索性项目中自主外在动机作用更显著。

Abstract

ABSTRACT This study takes up Adler and Borys’ (1996) assertion that an enabling control design can mobilise employees’ internalised motivation. Drawing on self-determination theory, it explores different motivational channels through which learning is facilitated in research and development (R&D) projects. Based on survey data from 151 R&D team members, the results show that intrinsic and autonomous extrinsic motivation mediate the relationship between a perceived enabling budget design and learning. A subsample analysis showed that autonomous extrinsic motivation mediates the effect of a perceived enabling budget design on learning in highly explorative projects, while the effect of intrinsic motivation was inferior. Based on the empirical analysis, employees’ perceptions of the four underlying design features of the enabling design are critically reflected upon. Overall, the study sheds light on the mediating role of employee motivation as an important aspect to better understand the relationship between management control practices and work outcomes in innovative settings.

管理会计研发管理员工激励组织学习