مقاله انگلیسی بودجه بندی و استرس کارکنان در مواقع بحران
ترجمه نشده

مقاله انگلیسی بودجه بندی و استرس کارکنان در مواقع بحران

عنوان فارسی 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
مجله/کنفرانس: حسابداری، سازمان ها و جامعه - Accounting, Organizations and Society
رشته های تحصیلی مرتبط: اقتصاد
گرایش های تحصیلی مرتبط: اقتصاد بازرگانی، علوم اقتصادی، توسعه اقتصادی و برنامه ریزی
کلمات کلیدی فارسی: 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
نوع نگارش مقاله: مقاله پژوهشی (Research Article)
نمایه: Scopus - Master Journals List - JCR
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.aos.2022.101346
دانشگاه: Nyenrode Business University, the Netherlands
صفحات مقاله انگلیسی: 53
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2022
ایمپکت فاکتور: 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
فرمت مقاله انگلیسی: PDF
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: بله
آیا این مقاله مدل مفهومی دارد: دارد
آیا این مقاله پرسشنامه دارد: ندارد
آیا این مقاله متغیر دارد: ندارد
آیا این مقاله فرضیه دارد: دارد
کد محصول: E16088
رفرنس: دارای رفرنس در داخل متن و انتهای مقاله
فهرست مطالب (انگلیسی)

Abstract
Keywords
Introduction
Theoretical development
Research method
Analysis of results
Conclusion
Acknowledgements
Appendix A. Questionnaire items
References

بخشی از مقاله (انگلیسی)

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).