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:Relationships among budgetary leadership behavior, managerial budgeting games, and budgetary attitudes: Evidence from Taiwanese corporations
學年97
學期1
出版(發表)日期2009/01/01
作品名稱Relationships among budgetary leadership behavior, managerial budgeting games, and budgetary attitudes: Evidence from Taiwanese corporations
作品名稱(其他語言)
著者Huang, Cheng-li; Chen, Mien-ling
單位淡江大學會計學系
出版者Kidlington: Pergamon
著錄名稱、卷期、頁數Journal of International Accounting, Auditing, and Taxation 18(1), pp.73-84
摘要In this paper, we examine the relationship among leadership behavior (contingent reward vs. contingent punishment), managerial budgeting games (devious games vs. economic games), and attitudes towards the budgetary process. Relationships were tested using a structural equation model that was estimated on the basis of questionnaire data from 216 Taiwanese managers. The majority of respondents were accounting/finance managers employed by manufacturing firms. Results reveal that contingent-reward leadership behavior has a direct and positive effect on attitudes toward the budgetary process, and an indirect effect through economic games. On the other hand, we find evidence that contingent-punishment leadership behavior has only an indirect and negative effect on attitudes toward the budgetary process through devious games, especially for non-accounting/finance managers. Managers who play economic games tend to have positive attitudes towards the budgetary process, while those who play devious games do not. The findings should be useful to management in understanding what effective leadership behavior is in the budget-preparation process in Taiwan, and assessing how budgeting games are likely to be adopted by Taiwanese managers.
關鍵字Attitudes towards the budgetary process; Budgeting games; Contingent punishment; Contingent reward
語言英文
ISSN1061-9518
期刊性質國外
收錄於
產學合作
通訊作者Huang, Cheng-li; Chen, Mien-ling
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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