教師資料查詢 | 類別: 期刊論文 | 教師: 孔繁華FAN-HUA KUNG (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
語言英文(美國)
ISSN
期刊性質國外
收錄於SSCI;
產學合作
通訊作者
審稿制度
國別美國
公開徵稿
出版型式,電子版
相關連結
SDGs
  • 尊嚴就業與經濟發展,產業創新與基礎設施,負責任的消費與生產
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