期刊論文
| 學年 | 101 |
|---|---|
| 學期 | 2 |
| 出版（發表）日期 | 2013-02-01 |
| 作品名稱 | An Examination of the Relationships among Budget Emphasis, Budget Planning Models and Performance |
| 作品名稱（其他語言） | |
| 著者 | Kung, Fan-Hua; Huang, Cheng-Li; Cheng, Chia-Ling |
| 單位 | 淡江大學會計學系 |
| 出版者 | Bingley: Emerald Group Publishing Ltd. |
| 著錄名稱、卷期、頁數 | Management Decision 51(1), pp.120-140 |
| 摘要 | Purpose – This study aims to investigate the relationships among budget emphasis, budget planning models, and performance, to determine whether an emphasis on the budget has indirect effects on performance, in the presence of other budget planning characteristics as mediators. Design/methodology/approach – A questionnaire survey was conducted and structural equation modeling was used to test the proposed models among the constructs and related hypotheses. Findings – The results indicate that while budget planning models entirely mediate the influence of budget emphasis on the performance of management and the organization, they partially mediate the influence of budget emphasis on budget satisfaction. In addition, it is determined that differentiation strategies have a significantly positive influence on budget emphasis, budget planning models and performance. Originality/value – The results of this study provide a reference for organizations in the design of budgeting systems. During the design process, budget planning models should consider the degree of emphasis an organization places on the budget. |
| 關鍵字 | Budget emphasis;Budget performance;Budget planning models;Budgets;Differentiation strategies;Management strategy;Taiwan |
| 語言 | en_US |
| ISSN | 0025-1747 |
| 期刊性質 | 國外 |
| 收錄於 | SSCI |
| 產學合作 | |
| 通訊作者 | Kung, Fan-Hua |
| 審稿制度 | 是 |
| 國別 | GBR |
| 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/987654321/80330 ) |