Psychological ownership and stewardship behavior: The moderating role of agency culture |
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| Affiliation: | 1. Hochschule Ruhr West, University of Applied Sciences, Institute of Economics, Duisburger Str. 100, 45479 Mülheim an der Ruhr, Germany;2. University of Siegen, Chair of Management Accounting and Control, Unteres Schloß 3, 57072 Siegen, Germany;3. Johannes Kepler University Linz, Institute of Management Control and Consulting, Altenberger Straße 69, 4040 Linz, Austria;1. Hochschule Ruhr West, University of Applied Sciences, Institute of Economics, Duisburger Str. 100, 45479 Mülheim an der Ruhr, Germany;2. University of Siegen, Chair of Management Accounting and Control, Unteres Schloß 3, 57072 Siegen, Germany;3. Johannes Kepler University Linz, Institute of Management Control and Consulting, Altenberger Straße 69, 4040 Linz, Austria |
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| Abstract: | This study investigates whether employees’ psychological ownership results in stewardship behavior and whether this relationship is affected by an employee’s perception of the organization’s agency culture. A survey of the financial managers of 129 firms in Germany generally confirms these expectations. In addition, and surprisingly, our findings suggest a negligible effect of an agency culture on the relationship between psychological ownership and stewardship behavior when managers perceive high psychological ownership. Thereby, our study enriches the literature on the consequences of psychological ownership by providing insights into the boundary conditions of such outcomes at the manager level. |
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| Keywords: | Psychological ownership stewardship theory stewardship behavior agency theory agency culture |
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