關鍵字查詢 | 類別:期刊論文 | | 關鍵字:An Examination of the Relationships among Budget Emphasis

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序號 學年期 教師動態
1 101/2 會計系 孔繁華 副教授 期刊論文 發佈 An Examination of the Relationships among Budget Emphasis, Budget Planning Models and Performance , [101-2] :An Examination of the Relationships among Budget Emphasis, Budget Planning Models and Performance期刊論文An Examination of the Relationships among Budget Emphasis, Budget Planning Models and PerformanceFan-Hua Kung; Cheng-Li Huang; Chia-Ling ChengBudget emphasis;Budget planning models;Differentiation strategies;Budget performance;Taiwan;Budgets;Management strategyManagement Decision,51 (1),p.120-140Purpose 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 m
2 101/2 會計系 黃振豊 教授 期刊論文 發佈 An Examination of the Relationships among Budget Emphasis, Budget Planning Models and Performance , [101-2] :An Examination of the Relationships among Budget Emphasis, Budget Planning Models and Performance期刊論文An Examination of the Relationships among Budget Emphasis, Budget Planning Models and PerformanceKung, Fan-Hua; Huang, Cheng-Li; Cheng, Chia-Ling淡江大學會計學系Budget emphasis;Budget performance;Budget planning models;Budgets;Differentiation strategies;Management strategy;TaiwanBingley: Emerald Group Publishing Ltd.Management Decision 51(1), pp.120-140Purpose – 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
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