教師資料查詢 | 類別: 期刊論文 | 教師: 黃振豊 HUANG, CHENG-LI (瀏覽個人網頁)

標題:An Examination of the Relationships among Budget Emphasis, Budget Planning Models and Performance
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
語言英文(美國)
ISSN0025-1747
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
國別英國
公開徵稿
出版型式紙本
相關連結
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