English  |  正體中文  |  简体中文  |  全文笔数/总笔数 : 62379/95055 (66%)
造访人次 : 2301682      在线人数 : 177
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜寻范围 查询小技巧:
  • 您可在西文检索词汇前后加上"双引号",以获取较精准的检索结果
  • 若欲以作者姓名搜寻,建议至进阶搜寻限定作者字段,可获得较完整数据
  • 进阶搜寻

    jsp.display-item.identifier=請使用永久網址來引用或連結此文件: https://tkuir.lib.tku.edu.tw/dspace/handle/987654321/80330

    题名: An Examination of the Relationships among Budget Emphasis, Budget Planning Models and Performance
    作者: Kung, Fan-Hua;Huang, Cheng-Li;Cheng, Chia-Ling
    贡献者: 淡江大學會計學系
    关键词: Budget emphasis;Budget performance;Budget planning models;Budgets;Differentiation strategies;Management strategy;Taiwan
    日期: 2013-02
    上传时间: 2013-01-22 17:22:32 (UTC+8)
    出版者: Bingley: Emerald Group Publishing Ltd.
    摘要: Purpose – 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 management and the organization, they partially mediate the influence of budget emphasis on budget satisfaction. In addition, it is determined that differentiation strategies have a significantly positive influence on budget emphasis, budget planning models and performance.

    Originality/value – The results of this study provide a reference for organizations in the design of budgeting systems. During the design process, budget planning models should consider the degree of emphasis an organization places on the budget.
    關聯: Management Decision 51(1), pp.120-140
    DOI: 10.1108/00251741311291346
    显示于类别:[會計學系暨研究所] 期刊論文


    档案 描述 大小格式浏览次数
    02 An Examination of the Relationships among Budget.pdfQuestionnaire survey420KbAdobe PDF783检视/开启



    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library & TKU Library IR teams. Copyright ©   - 回馈