Managing budget conflicts : contribution of goal interdependence and interaction
Document Type
Journal article
Source Publication
Canadian Journal of Administrative Sciences
Publication Date
1-1-1998
Volume
15
Issue
2
First Page
142
Last Page
151
Abstract
Managers are confronted with many conflicts when they use a budget. How they discuss their opposing views may have a substantial impact on whether the conflicts contribute to the budget process productively or destructively. This study used the theory of cooperative and competitive goal interdependence to analyze the interaction between managers as they deal with budget conflicts. Structural equation and other analyses of interviews with managers in a large utility indicate that cooperative goals support an open-minded discussion of opposing views, which in turn promotes productivity and work relationships that result in acceptance of the budgeting system and a sense of team unity. The results were interpreted as suggesting that organizations that structure cooperative goals and develop constructive controversy skills help their managers use their budget conflicts productively.
DOI
10.1111/j.1936-4490.1998.tb00158.x
Print ISSN
08250383
E-ISSN
19364490
Publisher Statement
Copyright © 1998 ASAC
Access to external full text or publisher's version may require subscription.
Full-text Version
Publisher’s Version
Language
English
Recommended Citation
Etherington, L., & Tjosovld, D. (1998). Managing budget conflicts: Contribution of goal interdependence and interaction. Canadian Journal of Administrative Sciences, 15(2), 142-151. doi: 10.1111/j.1936-4490.1998.tb00158.x