工作相关文化价值观、管理控制偏好及二者关系实证研究:以新疆地区汉族、维吾尔族和回族为研究对象

文章以新疆地区的汉族、维吾尔族和回族为对象,研究三个问题:一是这三个民族的工作相关文化价值观是否有显著差别;二是这三个民族的管理控制偏好是否有显著差别;三是这三个民族的工作相关文化价值观如何影响管理控制偏好。研究发现:就工作相关文化价值观来说,在个人主义、权力距离、不确定性回避和雄心方面,都存在显著差异;就管理控制偏好来说,在分权、预算基础业绩评价和业绩基础财务报酬存在显著差异;在正规化和预算参与方面各民族不存在显著差异;一定的工作相关文化价值观影响一定的管理控制偏好,但是,并不是所有的工作相关文化价值观都会影响所有的管理控制偏好。

Empirical Research on Work - Related Cultural Values, Preference of Management Control and the Relationship between Them: Taking the Han, Uygur and Hui Peoples in Xinjiang as Object

Taking the Han, Uygur and Hui peoples in Xinjiang as object, the article discusses three questions: 1)whether there are significant differences among the work-related cultural values of these three ethnic groups; 2)whether there are significant differences among the preferences of management control of these three ethnic groups; 3)how the work-related cultural values of these three ethnic groups exert influences on their preferences of management control.It is revealed that: 1)as for work-related cultural values, there are significant differences in individualism, power distance, uncertainty avoidance and ambition among these ethnic groups; 2)as for preferences of management control, there are notable differences in separation of powers, budget-based performance evaluation and performance-based financial reward, whereas there are no clear difference in normalization and budget participation among them; 3) certain work-related cultural values influence relevant preferences of management control, but not all cultural values do so.