Generational characteristics and their impact on preference for management control systems

Petroulas, E; Brown, D; Sundin, H

Generational characteristics and their impact on preference for management control systems

Petroulas, E Brown, D Sundin, H

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Publication Type:: Journal Article
Citation:: Australian Accounting Review, 2010, 20 (3), pp. 221 - 240
Issue Date:: 2010-09-01

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Field	Value	Language
dc.contributor.author	Petroulas, E	en_US
dc.contributor.author	Brown, D	en_US
dc.contributor.author	Sundin, H	en_US
dc.date.issued	2010-09-01	en_US
dc.identifier.citation	Australian Accounting Review, 2010, 20 (3), pp. 221 - 240	en_US
dc.identifier.issn	1035-6908	en_US
dc.identifier.uri	http://hdl.handle.net/10453/15892
dc.description.abstract	Research indicates that different macro-socialisation results in systematic differences in generational characteristics, which may in turn result in different generational workplace preferences for management control systems (MCS). An exploratory study was undertaken of three generations (Baby Boomers, Generation X and Generation Y) and their MCS preferences in a large Australian professional services firm. The results found that each generation exhibited different characteristics and these differences are linked to specific generational MCS preferences for goal setting, performance evaluation, administrative controls and incentives. These findings have implications for MCS design that attracts, motivates and retains employees, improves organisational performance, and manages intergenerational conflict. © 2010 CPA Australia.	en_US
dc.relation.ispartof	Australian Accounting Review	en_US
dc.relation.isbasedon	10.1111/j.1835-2561.2010.00099.x	en_US
dc.title	Generational characteristics and their impact on preference for management control systems	en_US
dc.type	Journal Article
utslib.citation.volume	3	en_US
utslib.citation.volume	20	en_US
utslib.for	1501 Accounting, Auditing and Accountability	en_US
utslib.for	1499 Other Economics	en_US
dc.location.activity	ISI:000281555000003	en_US
pubs.embargo.period	Not known	en_US
pubs.organisational-group	/University of Technology Sydney
pubs.organisational-group	/University of Technology Sydney/Faculty of Business
pubs.organisational-group	/University of Technology Sydney/Faculty of Business/Accounting Discipline
utslib.copyright.status	closed_access
pubs.issue	3	en_US
pubs.publication-status	Published	en_US
pubs.volume	20	en_US

Abstract:

Research indicates that different macro-socialisation results in systematic differences in generational characteristics, which may in turn result in different generational workplace preferences for management control systems (MCS). An exploratory study was undertaken of three generations (Baby Boomers, Generation X and Generation Y) and their MCS preferences in a large Australian professional services firm. The results found that each generation exhibited different characteristics and these differences are linked to specific generational MCS preferences for goal setting, performance evaluation, administrative controls and incentives. These findings have implications for MCS design that attracts, motivates and retains employees, improves organisational performance, and manages intergenerational conflict. © 2010 CPA Australia.

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http://hdl.handle.net/10453/15892