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頁籤選單縮合
題名 | The Effects of Budgetary Goal Difficulty and Participation on Budgetary Performance=預算目標困難度及預算參與對預算績效的影響效果 |
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作者 | 倪豐裕; 陳火坤; Ni, Feng-yu; Chen, Huo-kun; |
期刊 | 交大管理學報 |
出版日期 | 20001200 |
卷期 | 20:2 2000.12[民89.12] |
頁次 | 頁1-19 |
分類號 | 494.78 |
語文 | eng |
關鍵詞 | 預算目標困難度; 預算參與; 預算績效; 交互作用; Budgetary goal difficulty; Budgetary participation; Budgetary performance; Interaction; |
中文摘要 | 管理會計文獻中研究預算目標困難度和預算參與對預算績效共同效果的文獻不多。本研究探討預算目標困難度和預算參與對預算績效的交互作用效果,以問卷調查台灣48家製造公司的64位經理人,並以迴歸方法分析資料,結果證實預算目標困難度及參與對預算績效存在著非單調性的交互作用關係,亦即在高預算參與的情境下,設定困難度高的預算目標可以改善經理人的預算績效。 |
英文摘要 | In the management accounting literature few studies have examined the combined effects of budgetary goal difficulty and participation on budgetary performance. This study investigates the interaction effect of budgetary goal difficulty and budgetary participation on the budgetary performance of middle-level managers. Responses were gathered by means of a questionnaire survey from 64 managers in Taiwan and analyzed using regression analysis. The findings indicate the presence of nonmonotonic relationship between budgetary goal difficulty and budgetary performance over the range of the degree of budgetary participation. More specifically, the results indicate that a higher level of budgetary goal difficulty was associated with a higher budgetary performance for managers working under conditions of high degree of budgetary participation. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。