How does Locus of Control Affect Budget Control and Organizational Performance

• Main Authors: Li,Bo-Hao, 李栢豪
• Other Authors: Zheng, Guo-Zhi
• Format: Others
• Language: zh-TW
• Published: 2019
• Online Access: http://ndltd.ncl.edu.tw/handle/8s8yvy

碩士 === 國立彰化師範大學 === 會計學系 === 107 === Abstract The main purpose of this research is to investigate the relationship among locus of control, budgetary control and organizational performance. Compared with the previous literature, this study explores the impact of manager’s locus of control, budgetary control and organizational performance, and uses psychology-related theories to complement the gaps in past budget and performance literature. This study is based on the mediating model. In this study, the relationship among the three variables was measured by whether the manager’s budgetary control as the mediating variable. The research method is to distribute questionnaires to 45 subjects, one for each, who are managers of companies from the EMBA students of NCUE. Then collected 45 valid samples are then analyzed using regression analysis and hypothesis testing. According to empirical results, locus of control play a full intermediary role in budget control and organizational performance. Locus of control do not directly affect organizational performance. The more biased toward internal locus of control, the more intensive organizational performance through strict budget control.