The Effect of Demographic Characteristics on Budgeting Request Tactics

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題名:	The Effect of Demographic Characteristics on Budgeting Request Tactics
作者:	Huang, Cheng-li;Chen, Mien-ling
貢獻者:	淡江大學會計學系
日期:	2009-11
上傳時間:	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
顯示於類別:	[會計學系暨研究所] 期刊論文

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