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 Fan-Hua Kung; Cheng-Li Huang; Chia-Ling Cheng
單位
出版者
著錄名稱、卷期、頁數 Management Decision,51 (1),p.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 planning models;Differentiation strategies;Budget performance;Taiwan;Budgets;Management strategy
語言 en_US
ISSN
期刊性質 國外
收錄於 SSCI
產學合作
通訊作者
審稿制度 是
國別 USA
公開徵稿
出版型式 ,電子版
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