Can Rigid Budgetary Control System Reduce Budgetary Slack Behavior?

Meiho University Institutional Repository > 研討會 > 2011 International Conference on Management Learning and Business Technology Education > Item 987654321/1019

jsp.display-item.identifier=請使用永久網址來引用或連結此文件: http://ir.meiho.edu.tw/ir/handle/987654321/1019

题名:	Can Rigid Budgetary Control System Reduce Budgetary Slack Behavior?
作者:	Meiho University, Department of Business Administration, Pingtung, Taiwan Shao-Hsi Chung
关键词:	Budgetary Slack;Decentralization;Organizational Size;Rigid;Budgetary Control
日期:	2011-04
上传时间:	2011-07-06T03:00:33Z (UTC)
摘要:	The creation of budgetary slack makes a budgetary goal easier to attain, thus prior studies have presumed that its creation is dysfunctional behavior. In organizational context, where the budgetary control system operates, organizational size and decentralization are considered to be important factors impacting both rigid budgetary control system and budgetary slack. Based upon a structural equation model, research hypotheses were tested using a sample of 150 subordinate managers of publicly owned corporations in Taiwan. This study finds that large size and decentralized firms conceal large amount of budgetary slack, and for managerial sake these firms always adopt rigid budgetary control system. However, the rigid budgetary control cannot significantly reduce the budgetary slack intention. We conclude the paper with comparing the findings of this study with those of prior studies and referring to possible ways to prevent the slack behavior.
显示于类别:	[研討會] 2011 International Conference on Management Learning and Business Technology Education

文件中的档案:

档案	描述	大小	格式	浏览次数
038-Full Paper.pdf	Can Rigid Budgetary Control System Reduce Budgetary Slack Behavior?	87Kb	Adobe PDF	2888	检视/开启

在MUIR中所有的数据项都受到原著作权保护.