Generational characteristics and their impact on preference for management control systems

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Journal Article
Australian Accounting Review, 2010, 20 (3), pp. 221 - 240
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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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