期刊論文
| 學年 | 98 |
|---|---|
| 學期 | 1 |
| 出版（發表）日期 | 2009-11-01 |
| 作品名稱 | The Effect of Demographic Characteristics on Budgeting Request Tactics |
| 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 | Philadelphia: Taylor & Francis Inc. |
| 著錄名稱、卷期、頁數 | The Engineering Economist 54(4), pp.298-316 |
| 摘要 | This study explores the effect of demographic characteristics on budgeting request tactics. An empirical model was examined on the basis of questionnaire data from 216 Taiwanese managers by using an ordered probit analysis. We compare sample responses against 13 budgeting request tactics to test whether different demographic characteristics play differently. This study found that managers may play nonstraightforward tactics differently according to gender, tenure, hierarchical rank, and accounting/finance background. In particular, accounting/finance managers are less likely to employ nonstraightforward tactics to obtain their budget requests than other managers do. In addition, it is interesting to note that demographic characteristics explain little of the variation in straightforward tactics. The findings of this study should be useful to superiors in understanding how budgeting request tactics are likely to be adopted by different demographic characteristics of Taiwanese managers. |
| 關鍵字 | |
| 語言 | en |
| ISSN | 0013-791X |
| 期刊性質 | 國外 |
| 收錄於 | EI |
| 產學合作 | |
| 通訊作者 | |
| 審稿制度 | 是 |
| 國別 | USA |
| 公開徵稿 | |
| 出版型式 | |
| 相關連結 |
機構典藏連結 ( http://tkuir.lib.tku.edu.tw:8080/dspace/handle/987654321/53546 ) |