职业文化价值观与管理控制偏好关系研究

本文以组织内部的会计岗位、销售岗位、采购岗位和技术岗位为对象，研究这四种职业的文化价值观及管理控制偏好．并分析二者之间的关系。根据249份有效问卷的统计分析发现：（1）不同岗位类型对分权、正规化和业绩基础财务报酬的偏好有显著差异；不同岗位类型对预算参与和预算基础业绩评价的偏好没有显著差异；（2）不同岗位之间的权力距离指数和不确定回避指数有显著差异；不同岗位的个人主义指数和雄心指数没有显著差异；（3）个人主义和雄心对分权偏好、正规化、预算参与和预算基础业绩评价偏好没有显著影响；个人主义与业绩基础财务报酬存在显著正相关关系。上述发现告诉我们，组织内部不同职业之间的文化价值观和管理控制偏好在某些方面存在显著性差异，并且，文化价值观的差异在一定程度上会影响管理控制偏好的差异。所以，在设计管理控制系统时，要考虑这种职业差异的需求。

Empirical research on professional sub-cultural values and management control preferences

Taking taking accountant,sale , buyer and engineer as the object, this article treats three questions： First, whether there are remarkable differences in job-related cultural values of the four positions. Second, whether there are remarkable differences in management control preferences of four positions. Third, how job-related cultural values of the four positions exert affect on the management control preferences. Based on 249 effective questionnaires and statistical analysis with SPSS, our conclusions are： （1） as for job related cultural value, remarkable differences exist in power distance and uncertainty aversion; （2） as for management control preference, remarkable differences are found in decentralization and performance-based financial reward. （3） as for the relationship between job-related cultural values and management control preferences, certain job-related cultural value has impact on certain management control preference.