管理者预算参与行为与管理绩效关系的实证研究基于态度视角

doi:-

东北大学学报（社会科学版） ›› 2013, Vol. 15 ›› Issue (4): 375-380.DOI: -

管理者预算参与行为与管理绩效关系的实证研究基于态度视角

赵学珩，吴粒，陆小丽

(东北大学工商管理学院，辽宁沈阳110819)

收稿日期:2012-08-10 修回日期:2012-08-10 出版日期:2013-07-25 发布日期:2015-11-10
通讯作者: 赵学珩
作者简介:赵学珩(1966-)，男，黑龙江齐齐哈尔人，东北大学博士研究生，主要从事公司理财研究。
基金资助:
国家社会科学基金资助项目(09BJY056);辽宁省科学技术计划资助项目(2012220035);辽宁大学青年科研基金资助项目(2012LDQN26);辽宁大学亚洲研究中心资助项目(201306)。

An Empirical Study on the Relationship of Managers Budgetary Participation Behavior and Managerial Performance From the Perspective of Attitude

ZHAO Xue-heng， WU Li， LU Xiao-li

(School of Business Administration， Northeastern University， Shenyang 110819， China)

Received:2012-08-10 Revised:2012-08-10 Online:2013-07-25 Published:2015-11-10
Contact: -
About author:-
Supported by:
-

摘要/Abstract

摘要： 管理者预算参与的效果一直受到理论界与实务界的关注。以行为科学、心理学、组织行为学为理论基础，基于预算参与的多维态度视角，运用问卷调查法分析了预算参与行为与管理绩效及中间变量(预算态度、工作满意度、组织承诺)之间的关系。研究结果表明:管理者的预算参与行为与管理绩效具有直接的正相关关系;作为中间变量的预算态度、工作满意度与组织承诺在预算参与和管理绩效之间发挥着不同的作用。

关键词: 预算参与, 管理绩效, 预算态度, 工作满意度, 组织承诺

Abstract: The theoretical and practical circles have been constantly concerned about the effectiveness of managers budgetary participation. Taking behavioral science， psychology and organizational behavior science as the theoretical foundation， this paper， from the multidimensional perspective of budgetary participation attitude， applies a questionnaire to explore the relationship between managerial performance and its intermediate variables such as budgetary attitude， job satisfaction and organizational commitment. The results indicate that there is a positive correlation between managers budgetary participation behavior and managerial performance. Besides， such attitude variables as budgetary attitude， job satisfaction and organizational commitment play different roles in establishing the relationship between budgetary participation and managerial performance.

Key words: budgetary participation, managerial performance, budgetary attitude, job satisfaction, organizational commitment

中图分类号:

F272.3

赵学珩，吴粒，陆小丽. 管理者预算参与行为与管理绩效关系的实证研究基于态度视角[J]. 东北大学学报（社会科学版）, 2013, 15(4): 375-380.

ZHAO Xue-heng， WU Li， LU Xiao-li. An Empirical Study on the Relationship of Managers Budgetary Participation Behavior and Managerial Performance From the Perspective of Attitude[J]. Journal of Northeastern University(Social Science), 2013, 15(4): 375-380.

参考文献

[1]Kren L. Budgetary Participation and Managerial Performance—The Impact of Information and Environmental Volatility［J］. The Accounting Review， 1992，67(3):56-72.
[2]Cherrington D J. Appropriate Reinforcement Contingencies in the Budgeting Process［J］. Journal of Accounting Research， 1973，11(S):225-253.
[3]Brownell P， Hirst M. Reliance on Accounting Information， Budgetary Participation， and Task Uncertainty: Tests of a Three-way Interaction［J］. Journal of Accounting Research， 1986，24(2):37-45.
[4]Hopwood A. Accounting and Human Behavior［M］. Englewood Cliffs: Prentice-Hall， 1976:275.
[5]Renn R W. Participations Effect on Task Performance: Mediating Roles of Goal Acceptance and Procedural Justice［J］. Journal of Business Research，1998，41(5):115-125.
[6]Collins F， Munter P， Finn D W. The Budgeting Games People Play［J］. The Accounting Review， 1987，62(1):29-49.
[7]Milani K. The Relationship of Participation in Budgeting-setting to Industrial Supervisor Performance and Attitudes: A Field Study［J］. The Accounting Review， 1975，50(4):87-96.
[8]Vincent K E， Ian R C， Michele K C. The Impact of Market Competition and Budgetary Participation on Performance and Job Satisfaction: A Research Note［J］. British Accounting Review， 2005，23(3):15-133.
[9]Mathieu J E， Zajac D M. A Review and Meta-analysis of the Antecedents， Correlates and Consequences of Organizational Commitment［J］. Psychological Bulletin， 1990，28(2):171-194.
[10]DeCotiis T A， Summers T P. A Path Analysis of A Model of the Antecedents and Consequences of Organizational Commitment［J］. Human Relations， 1987，37(12):445-470.
[11]Erez M， Arad R. Participative Goal， Motivational and Cognitive Factors［J］. Journal of Applied Psychology， 1986，33(9):591-597.
[12]Latham G P， Steele T P. The Motivational Effects of Participation Versus Goal Setting on Performance［J］. Academy of Management Journal， 1983，26(6):406-417.
[13]Collins F. The Interaction of Budget Characteristics and Personality Variables with Budgetary Response Attitudes［J］. The Accounting Review， 1978，53(4):324-335.
[14]Mahoney T A. The Jobs of Management ［J］. Industrial Relations， 1965，11(2):97-110.

管理者预算参与行为与管理绩效关系的实证研究基于态度视角

An Empirical Study on the Relationship of Managers Budgetary Participation Behavior and Managerial Performance From the Perspective of Attitude

RichHTML

PDF (PC)

可视化

摘要/Abstract

引用本文

使用本文

参考文献

相关文章 2

编辑推荐

Metrics

本文评价

[1]	张娴初;王全纲;. 科技创新人才薪酬体系与组织承诺关系研究——基于沈阳市高新技术企业薪酬状况的实证分析[J]. 东北大学学报（社会科学版）, 2011, 13(6): 511-515.
[2]	康锦江;杨春江;张化东. 知识员工的组织承诺及对工作努力度和满意度的影响[J]. 东北大学学报（社会科学版）, 2004, 6(6): 427-430.