The role of attribution theory in control systems |
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Authors: | Jacob G Birnberg Irene Hanson Frieze Michael D Shields |
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Institution: | University of Pittsburgh, USA |
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Abstract: | In this paper we develop a revised model of the management control process in light of attribution theory. Attribution theory describes how people seek and use information to structure and to control their social environment. We examine how and why people cognitively interact with feedback information contained in performance reports in making expectancy and variance investigation decisions. We also discuss conflicts that a superior and a subordinate may have due to different attributions used to explain behavior. |
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