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 en
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 TWN
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 Conference，49頁
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