淡江大學機構典藏:Item 987654321/80330
English  |  正體中文  |  简体中文  |  全文筆數/總筆數 : 62819/95882 (66%)
造訪人次 : 4005412      線上人數 : 501
RC Version 7.0 © Powered By DSPACE, MIT. Enhanced by NTU Library & TKU Library IR team.
搜尋範圍 查詢小技巧：
  • 您可在西文檢索詞彙前後加上"雙引號"，以獲取較精準的檢索結果
  • 若欲以作者姓名搜尋，建議至進階搜尋限定作者欄位，可獲得較完整資料
    •  進階搜尋


    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


    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

    文件中的檔案:

    檔案 描述 大小格式瀏覽次數
    02 An Examination of the Relationships among Budget.pdfQuestionnaire survey420KbAdobe PDF796檢視/開啟
    index.html0KbHTML264檢視/開啟

    在機構典藏中所有的資料項目都受到原著作權保護.

    TAIR相關文章

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