What do the Numbers Impact? A Study of How Cost Accoutning Influences Employee Satisfaction
2013-08-09
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What do the Numbers Impact? A Study of How Cost Accoutning Influences Employee Satisfaction
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2013-08-09
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Cost accounting is used within organizations with a primary objective of helping managers plan, monitor and make decisions. Existing research has focused on different components of cost accounting such as Activity Based Costing, balanced scorecards, budgets and variance analysis. Past research has demonstrated that financial incentive structures influence employee satisfaction. However, there is a lack of knowledge on the relationship linking together these two areas within the context of an organization.
My paper addresses this gap in research and examines how the method of cost accounting used in an organization influences employee satisfaction. I propose that employees with career rewards more closely tied to cost accounting targets will be more influenced in their daily job satisfaction. Additionally, I suggest that employees who perceive the organization as using financial incentives effectively will be more satisfied. In order to evaluate these relationships I surveyed MBA students at Carlson School of Management and used multivariate regression analysis to evaluate my data. The effects of career rewards and employee perceptions of organizational support on job satisfaction were not found to be statistically influenced by evaluation based on meeting cost accounting targets. This, however, is likely a result of lack of awareness about the cost accounting method within the organization, as the qualitative data suggested. My research thus highlights the need for more effective communication within the organization regarding cost accounting.
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Muralidharan, Roshni. (2013). What do the Numbers Impact? A Study of How Cost Accoutning Influences Employee Satisfaction. Retrieved from the University Digital Conservancy, https://hdl.handle.net/11299/155307.
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