The Effect of Budgetary Control for Organizational Performance: Mediating Roles of Managerial Short-term Orientatipn and Customer
碩士 === 國立彰化師範大學 === 會計學系企業高階管理 === 99 === Abstract We declaim that when managers adopting high level budget will enhance managerial short-term orientation in Taiwan’s small and medium businesses, and may also direct and indirect affect organizational performance. So increasing the relationship with...
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ndltd-TW-099NCUE53850532016-04-11T04:22:20Z http://ndltd.ncl.edu.tw/handle/87626754194429036882 The Effect of Budgetary Control for Organizational Performance: Mediating Roles of Managerial Short-term Orientatipn and Customer 預算控制對組織績效之影響:預算短期導向與顧客關係品質之中介角色 高湯信 碩士 國立彰化師範大學 會計學系企業高階管理 99 Abstract We declaim that when managers adopting high level budget will enhance managerial short-term orientation in Taiwan’s small and medium businesses, and may also direct and indirect affect organizational performance. So increasing the relationship with supply chain can be a strong competitive advantage in a global marketplace. However, Business has to find a balance between budget controls and short-term oriented, to maintain the relationship of quality customer relations and organizational performance. This paper use literature review and questionnaire survey to analyze the research purposes. The research method is to distribute questionnaires to 240 subjects, one for each, which were listed in the Changhua County EMBA association. The collected 151 valid samples are then analyzed using path analysis and hypothesis testing, provide part support for these predictions, and used path analysis to test our hypotheses. The findings of this study almost support our expectation that budgetary control will affect customer relationship quality by way of managerial short-term orientation and also indirect affect organizational performance. This means that the Taiwan’s small and medium businesses should increase budget resources in various departments. It enhances the relationship of Taiwan’s small and medium businesses and the supply chain enterprise. Our implications also indicated that increase budget resources was not directly associated with organizational performance but indirectly related to promote competitive power in Taiwan’s small and medium businesses. 鄭國枝 2011 學位論文 ; thesis 55 zh-TW |
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碩士 === 國立彰化師範大學 === 會計學系企業高階管理 === 99 === Abstract
We declaim that when managers adopting high level budget will enhance managerial short-term orientation in Taiwan’s small and medium businesses, and may also direct and indirect affect organizational performance. So increasing the relationship with supply chain can be a strong competitive advantage in a global marketplace. However, Business has to find a balance between budget controls and short-term oriented, to maintain the relationship of quality customer relations and organizational performance.
This paper use literature review and questionnaire survey to analyze the research purposes. The research method is to distribute questionnaires to 240 subjects, one for each, which were listed in the Changhua County EMBA association. The collected 151 valid samples are then analyzed using path analysis and hypothesis testing, provide part support for these predictions, and used path analysis to test our hypotheses.
The findings of this study almost support our expectation that budgetary control will affect customer relationship quality by way of managerial short-term orientation and also indirect affect organizational performance. This means that the Taiwan’s small and medium businesses should increase budget resources in various departments. It enhances the relationship of Taiwan’s small and medium businesses and the supply chain enterprise. Our implications also indicated that increase budget resources was not directly associated with organizational performance but indirectly related to promote competitive power in Taiwan’s small and medium businesses.
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鄭國枝 |
author_facet |
鄭國枝 高湯信 |
author |
高湯信 |
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高湯信 The Effect of Budgetary Control for Organizational Performance: Mediating Roles of Managerial Short-term Orientatipn and Customer |
author_sort |
高湯信 |
title |
The Effect of Budgetary Control for Organizational Performance: Mediating Roles of Managerial Short-term Orientatipn and Customer |
title_short |
The Effect of Budgetary Control for Organizational Performance: Mediating Roles of Managerial Short-term Orientatipn and Customer |
title_full |
The Effect of Budgetary Control for Organizational Performance: Mediating Roles of Managerial Short-term Orientatipn and Customer |
title_fullStr |
The Effect of Budgetary Control for Organizational Performance: Mediating Roles of Managerial Short-term Orientatipn and Customer |
title_full_unstemmed |
The Effect of Budgetary Control for Organizational Performance: Mediating Roles of Managerial Short-term Orientatipn and Customer |
title_sort |
effect of budgetary control for organizational performance: mediating roles of managerial short-term orientatipn and customer |
publishDate |
2011 |
url |
http://ndltd.ncl.edu.tw/handle/87626754194429036882 |
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