期刊論文
| 學年 | 97 |
|---|---|
| 學期 | 2 |
| 出版（發表）日期 | 2009-06-01 |
| 作品名稱 | The Effect of Attitudes Towards the Budgetary Process on Attitudes Towards Budgetary Slack and Behaviors to Create Budgetary Slack |
| 作品名稱（其他語言） | |
| 著者 | Huang, Cheng-li; Chen, Mien-ling |
| 單位 | 淡江大學會計學系 |
| 出版者 | Palmerston North: Society for Personality Research (Inc.) |
| 著錄名稱、卷期、頁數 | Social Behavior and Personality 37(5), pp.661-672 |
| 摘要 | In this study more positive attitudes towards the budgetary process are examined to see whether or not these cause less favorable attitudes towards budgetary slack, and whether less favorable attitudes towards budgetary slack causes or are caused by behaviors intended to create budgetary slack. The effects are tested using a structural equation model based on questionnaire data gained from 216 Taiwanese managers. The results indicate that more positive attitudes towards the budgetary process result in attitudes less favorable towards budgetary slack. A more favorable attitude towards budgetary slack predicts more frequent incidence of behavior to create budgetary slack and vice versa. The results suggest that the best way to diminish managerial budgetary slack behaviors is to instill in managers more positive attitudes toward the budgetary process and less favorable attitudes towards budgetary slack. |
| 關鍵字 | Budgetary Slack; Budgetary Process Attitudes; Managers |
| 語言 | en |
| ISSN | 0301-2212 |
| 期刊性質 | 國外 |
| 收錄於 | SSCI |
| 產學合作 | |
| 通訊作者 | |
| 審稿制度 | |
| 國別 | NZL |
| 公開徵稿 | |
| 出版型式 | 紙本 |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/64178 ) |