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    題名: An Examination of the Relationships among Budget Emphasis, Budget Planning Models and Performance
    作者: Kung, Fan-Hua;Huang, Cheng-Li;Cheng, Chia-Ling
    貢獻者: 淡江大學會計學系
    關鍵詞: Budget emphasis;Budget performance;Budget planning models;Budgets;Differentiation strategies;Management strategy;Taiwan
    日期: 2013-02
    上傳時間: 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
    顯示於類別:[會計學系暨研究所] 期刊論文

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    02 An Examination of the Relationships among Budget.pdfQuestionnaire survey420KbAdobe PDF734檢視/開啟
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