The Effect of Demographic Characteristics on Budgeting Request Tactics

淡江大學機構典藏 > 商管學院 > 會計學系暨研究所 > 期刊論文 > Item 987654321/53546

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题名:	The Effect of Demographic Characteristics on Budgeting Request Tactics
作者:	Huang, Cheng-li;Chen, Mien-ling
贡献者:	淡江大學會計學系
日期:	2009-11
上传时间:	2011-05-20 09:44:19 (UTC+8)
出版者:	Philadelphia: Taylor & Francis Inc.
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.
關聯:	The Engineering Economist 54(4), pp.298-316
DOI:	10.1080/00137910903338537
显示于类别:	[會計學系暨研究所] 期刊論文

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