The influence of organizational culture on the usefulness of budget participation by Singaporean-Chinese managers

• Published in: Accounting, organizations and society Vol. 20; no. 5; pp. 383 - 403
• Main Author: O Connor, Neale G
• Format: Journal Article
• Language: English
• Published: Oxford Elsevier Ltd 01-07-1995; Elsevier; Pergamon Press; Pergamon Press Inc
• Series: Accounting, Organizations and Society
• Subjects: Accounting; Budgets; Chinese; Corporate culture; Employee involvement; Foreign subsidiaries; Managers; Manufacturing; Motivation; Multinational corporations; Multinational enterprises; National culture; Singapore; Statistical analysis; Studies; Australia; Singapore
• ISSN: 0361-3682; 1873-6289
• DOI: 10.1016/0361-3682(94)00034-S

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.