The Influence Mechanisms Of Budget Participation On Employee Creativity Behavior(ECB)

Employee Creativity Behavior(hereafter ECB)is an important factor that affects the employee performance,and organizational innovation results from the successful application of employee and group creativity.Therefore,promoting employee creativity is of great importance for the employees to improve their performance and for the organization to gain competitive advantage.In management practice,the highly dynamic environment and fierce competition require that managers pay attention to the factors affecting ECB and promote employee innovation by applying the proper management control system.Factors that affect ECB include personal factors,environmental factors,and personality-environment interactions.Personal factors include personality,skills,intrinsic motivation;Environmental factors include organizational support for creativity,adequate resources and psychological environment;Personality-environment interactions focus on both personal and environmental characteristics,for example,when providing organizational support has a positive impact on an individual's intrinsic motivation,it will result in a higher level of employee creativity.When it refers to organizational support,the management accounting literature generally emphasizes the positive role of budget participation.However,when participating in the budget goal setting process,employees are confronted with multiple choices that might produce cognitive confusion,which can cause negative psychological effects on individuals.Both the setting of budget goals and participation itself could affect the psychological process of employees,which could have a direct effect on ECB.It can be seen that studying the factors that affect ECB within the organization can improve the organizations' performance.To sum up,the present study mainly discusses how budget goal participation(hereafter BGP)affects ECB on creative work.Drawing from tenets of psychology and contingency theory,the study empirically examines the effect of BGP on ECB on creative work.I also develop several research questions to examine the indirect effect from BGP to ECB via self-efficacy and a moderate effect of achievement motivation on BGP and ECB.The present paper uses experiment as well as surveys to test those effects.In the experiment,80 college school students were hired.The results showed that BGP results in both creativity scores and quantity that are significantly lower than those generated by participants without BGP The moderating role of achievement motivation and the mediating effect of self-efficacy are not founded.But self-efficacy is significantly related to individual creativity performance.When quantity and creativity are both measured on the creative work,self-efficacy lowers the creativity score of participants but increase the total quantity of the design.This study creatively proposes that BGP might affect the ECB on creative work.The importance of budgetary management is emphasized.How achievement motivation and self-efficacy explain the relationship between BGP and ECB on creative work has never been tested before.This research,however,is the development and application of social cognition theory in budgeting research and creative behavior.It also offers some advice to scholarly research on budgeting and ECB.