| Summary: | 碩士 === 國立彰化師範大學 === 會計學系 === 99 === To high technology manufacturing companies, product innovation is key source of enhancing competency and profitability. In such more competitive environment, budgetary system is a indispensable approach. By practicing the budgetary system, the organization can plan, control effective resources utilization, coordinate organized activities, motivate and estimate the staff achievements. In this research, we attempts to construct the structural relationship among budgetary participation, asymmetric information, trust, product innovation and spillover effect.
Results from a questionnaire survey of 134 middle-level managers with budget responsibilities in 78 high technology manufacturing companies, which were listed in the Taiwan Stock Exchange Market, provide part support for these predictions, and used path analysis to test our hypotheses.
The results indicate trust plays the mediating role between budgetary participation and product innovation. Trust can through product innovation that reduced the managerial short-term orientation.
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