Playing devious games, budget-emphasis in performance evaluation, and attitudes towards the budgetary process

doi:10.1108/00251741011053479

機構典藏 > College of Business and Management > Graduate Institute & Department of Accounting > Journal Article > Item 987654321/53547

Please use this identifier to cite or link to this item: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/53547

Title:	Playing devious games, budget-emphasis in performance evaluation, and attitudes towards the budgetary process
Authors:	Huang, Cheng-li;Chen, Mien-ling
Contributors:	淡江大學會計學系
Keywords:	Cost accounting;Budgetary control;Capital budgeting
Date:	2010-06
Issue Date:	2011-05-20 09:44:21 (UTC+8)
Publisher:	Bingley: Emerald Group Publishing Ltd.
Abstract:	Purpose－The purpose of this study is to examine the moderating effect of playing devious games on the relationship between budget-emphasis in performance evaluation and attitudes towards the budgetary process. Design/methodology/approach－A survey questionnaire was selected. A hierarchical regression was used to analyze the data gathered from 216 Taiwanese managers in listed companies. Findings－The results indicate that playing devious games to obtain extra budget requests moderated the relationships of budget-emphasis in performance evaluation and attitudes towards the budgetary process. The relationships were strong and positive when playing devious games was low, and weak when playing devious games was high. Research limitations/implications－The study depends on manager questionnaire responses and thus variations in emotional responses are a concern. In addition, it remains problematic to question managers regarding their engagement in dysfunctional behaviors because managers may not wish to publicize their gaming strategies. Practical implications－Managers playing devious games to obtain extra budget requests is a significant factor to be considered in attitudes towards the budgetary process. Superiors should communicate with these managers to better understand the purposes of the budget proposals before deciding how to allocate budget resources. Originality/value－The findings should be useful to superiors in understanding how managerial game-playing behaviors impact on the relationship between budget-emphasis in performance evaluation and attitudes towards the budgetary process.
Relation:	Management Decision 48(6), pp.940-951
DOI:	10.1108/00251741011053479
Appears in Collections:	[Graduate Institute & Department of Accounting] Journal Article

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