The Effect of Budget Control and Affective Commitment to Organizational Performance

• Main Authors: Kuo-Yi Weng, 翁國益
• Other Authors: Kuo-Chih Cheng
• Format: Others
• Language: zh-TW
• Published: 2014
• Online Access: http://ndltd.ncl.edu.tw/handle/91947715099864747907

碩士 === 國立彰化師範大學 === 會計學系企業高階管理 === 102 === To high technology manufacturing companies, budgetary control system is key source of enhancing competency and profitability. In this research, we explore to construct the structural relationship among budgetary control, organizational performance and affective commitment. 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 empirical evidence of this research revealed: Increase budgetary control through affective commitment seems to hurt organizational performance. The results indicate those business units have been more non-profitable are subject to more budgetary control, which augment the propensity to decrease organizational performance. Affective commitment also plays the mediating role between budgetary control and organizational performance. Implications and directions for future researches are discussed.