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

標題:Relationships among Budgetary Leadership Behavior, Managerial Budgeting Games and Attitudes
學年96
學期1
發表日期2007/11/08
作品名稱Relationships among Budgetary Leadership Behavior, Managerial Budgeting Games and Attitudes
作品名稱(其他語言)
著者Huang, Cheng-Li; Chen, Mien-Ling
作品所屬單位淡江大學會計學系
出版者
會議名稱2007會計理論與實務研討會=2007 Accounting Theory and Practice Conference
會議地點臺北市, 臺灣
摘要This paper examines whether a relationship exists among superior's budgetary leadership behavior, managerial budgeting games, and attitudes towards the budget. The effects were tested using a structural equation model that processed questionnaire data from 216 managers employed at listed companies in Taiwan. Analytical results reveal that when the superior's behavior is contingent reward, managers will be more likely to play economic games than devious games to obtain their budget requests. However, to cope with the pressure that results from the superior's behavior being contingent punishment, managers are more likely to play devious games than economic games to obtain their budget requests. As we hypothesized, managers who play devious games have negative attitudes towards the budget, while those who play economic games do not. The superior should provide a budgeting environment in which economic games are perceived by subordinate managers as being successful strategies to use when presenting their budget.
關鍵字Attitude toward the budget;Budgeting game;Contingent punishment;Contingent reward
語言英文
收錄於
會議性質國內
校內研討會地點
研討會時間20071108~20071109
通訊作者
國別中華民國
公開徵稿Y
出版型式紙本
出處2007會計理論與實務研討會論文集=Proceedings of 2007 Accounting Theory and Practice Conference49頁
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