| مشخصات مقاله | |
| ترجمه عنوان مقاله | بودجه بندی و استرس کارکنان در مواقع بحران: شواهدی از همه گیری کووید-19 |
| عنوان انگلیسی مقاله | Budgeting and employee stress in times of crisis: Evidence from the Covid-19 pandemic |
| انتشار | مقاله سال 2022 |
| تعداد صفحات مقاله انگلیسی | 53 صفحه |
| هزینه | دانلود مقاله انگلیسی رایگان میباشد. |
| پایگاه داده | نشریه الزویر |
| نوع نگارش مقاله |
مقاله پژوهشی (Research Article) |
| مقاله بیس | این مقاله بیس میباشد |
| نمایه (index) | Scopus – Master Journals List – JCR |
| نوع مقاله | ISI |
| فرمت مقاله انگلیسی | |
| ایمپکت فاکتور(IF) |
4.000 در سال 2020 |
| شاخص H_index | 133 در سال 2020 |
| شاخص SJR | 2.617 در سال 2020 |
| شناسه ISSN | 0361-3682 |
| شاخص Quartile (چارک) | Q1 در سال 2020 |
| فرضیه | دارد |
| مدل مفهومی | دارد |
| پرسشنامه | ندارد |
| متغیر | دارد |
| رفرنس | دارد |
| رشته های مرتبط | اقتصاد |
| گرایش های مرتبط | اقتصاد بازرگانی، علوم اقتصادی، توسعه اقتصادی و برنامه ریزی |
| نوع ارائه مقاله |
ژورنال |
| مجله | حسابداری، سازمان ها و جامعه – Accounting, Organizations and Society |
| دانشگاه | Nyenrode Business University, the Netherlands |
| کلمات کلیدی | استرس نقش، فرسودگی عاطفی، بودجه بندی، بحران، بودجه های توانمند، اعتماد به مافوق |
| کلمات کلیدی انگلیسی | Role stress, Emotional exhaustion, Budgeting, Crisis, Enabling budgets, Trust in superiors |
| شناسه دیجیتال – doi |
https://doi.org/10.1016/j.aos.2022.101346 |
| کد محصول | E16088 |
| وضعیت ترجمه مقاله | ترجمه آماده این مقاله موجود نمیباشد. میتوانید از طریق دکمه پایین سفارش دهید. |
| دانلود رایگان مقاله | دانلود رایگان مقاله انگلیسی |
| سفارش ترجمه این مقاله | سفارش ترجمه این مقاله |
| فهرست مطالب مقاله: |
| Abstract Keywords Introduction Theoretical development Research method Analysis of results Conclusion Acknowledgements Appendix A. Questionnaire items References |
| بخشی از متن مقاله: |
| Abstract Prior research has shown that that management control practices change in response to global crises, yet we have little understanding of the behavioral consequences of these changes. The purpose of this study is to explore the behavioral effects that stem from crisis-induced changes to management control practices and the factors that intensify or diminish these effects. Using survey data from business unit managers in the Netherlands, our results show that firms tighten their budget controls in response to a negative impact of Covid-19. In turn, the tightening of budget controls is positively associated with employees’ emotional exhaustion because of increased perceptions of role ambiguity and role conflict. We furthermore find that the effect of tighter budget controls on role ambiguity is mitigated when managers perceive that the budget controls are used in an enabling way prior to the crisis but heightened with increased trust in senior management. These results suggest that if firms use their budgets to help managers acquire a deeper understanding of their tasks and responsibilities, they are better able to respond to a negative shock and the accompanying tightening of budget controls, which helps mitigate the undesired behavioral response of increased role ambiguity and emotional exhaustion. Our findings also suggest that trust, which usually is beneficial to organizations, has a ‘dark’ side in that managers will push themselves harder to reciprocate the trust they have in their senior managers, which exacerbates the effect of tighter budget controls on role ambiguity and, in turn, emotional exhaustion. Introduction In answer to calls from prominent researchers (Hopwood, 2009; Van der Stede, 2011), several studies have shown that that management control (MC) practices change in response to global crises as firms attempt to manage the accompanying uncertainty and financial strain (Asel, Posch & Speckbacher, 2010; Becker, Mahlendorf, Schäffer & Thaten, 2016; Casas-Arce, Indjejikian & Matějka, 2020; Janke, Mahlendorf & Weber, 2014). A particularly common shortterm response is to centralize decision-making and to intensify control (Czarniawska-Joerges, 1988, Milburn, Schuler & Watman, 1983, Staw, Sandelands & Dutton, 1981). However, our knowledge of the behavioral effects of these responses remains limited (Van der Stede, 2011). The purpose of this study is to develop more comprehensive insights into the effects of intensifying control in response to a crisis. Focusing on the budget as a central component of the MC package of most firms, we examine the following research questions: How do firms change budget tightness in response to a global crisis and what are the implications for employee stress and emotional exhaustion? Moreover, under what conditions are those stressors either mitigated or exacerbated? The management and organization literatures define an organizational crisis as an event that “(1) threatens high-priority values of the organization, (2) presents a restricted amount of time in which a response can be made, and (3) is unexpected or unanticipated by the organization” (Hermann, 1963, p. 64). |