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The Impact of Participation in Costing System Design on Process Improvements

Quang Huy Ngo (UGent) and Werner Bruggeman (UGent)
(2015)
Author
Organization
Abstract
The aim of this paper is to investigate the impact of managers’ participation in costing system design on process improvements. Drawing from the literature on business process management, participative decision making and self-determination theory, we propose that participation in costing system design fosters process improvements through managers’ autonomous motivation for cost management and their perceived usefulness of cost information. Questionnaire data obtained from 173 Belgian managers were used to test the proposed model. The results suggest that participation in costing system design increases managers’ autonomous motivation for cost management and enhances their perceived usefulness of cost information. The perceived usefulness of cost information, in turn, results in process improvements. The effect of managers’ autonomous motivation for cost management on process improvements is, however, not significant. Taken together, our findings imply that process improvements mainly emerge through cognitive mechanisms rather than motivational mechanisms triggered by the participation process.
Keywords
perceived usefulness., cost management, costing system design, autonomous motivation, business process management (BPM)

Citation

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Chicago
Ngo, Quang Huy, and Werner Bruggeman. 2015. “The Impact of Participation in Costing System Design on Process Improvements.” In .
APA
Ngo, Q. H., & Bruggeman, W. (2015). The Impact of Participation in Costing System Design on Process Improvements. Presented at the 8th CONFERENCE ON PERFORMANCE MEASUREMENT AND MANAGEMENT CONTROL.
Vancouver
1.
Ngo QH, Bruggeman W. The Impact of Participation in Costing System Design on Process Improvements. 2015.
MLA
Ngo, Quang Huy, and Werner Bruggeman. “The Impact of Participation in Costing System Design on Process Improvements.” 2015. Print.
@inproceedings{7257793,
  abstract     = {The aim of this paper is to investigate the impact of managers{\textquoteright} participation in costing system design on process improvements. Drawing from the literature on business process management, participative decision making and self-determination theory, we propose that participation in costing system design fosters process improvements through managers{\textquoteright} autonomous motivation for cost management and their perceived usefulness of cost information. Questionnaire data obtained from 173 Belgian managers were used to test the proposed model. The results suggest that participation in costing system design increases managers{\textquoteright} autonomous motivation for cost management and enhances their perceived usefulness of cost information. The perceived usefulness of cost information, in turn, results in process improvements. The effect of managers{\textquoteright} autonomous motivation for cost management on process improvements is, however, not significant. Taken together, our findings imply that process improvements mainly emerge through cognitive mechanisms rather than motivational mechanisms triggered by the participation process.},
  author       = {Ngo, Quang Huy and Bruggeman, Werner},
  keyword      = {perceived usefulness.,cost management,costing system design,autonomous motivation,business process management (BPM)},
  language     = {eng},
  title        = {The Impact of Participation in Costing System Design on Process Improvements},
  year         = {2015},
}