管理者预算参与行为与管理绩效关系的实证研究——基于态度视角被引量：4

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

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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。 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.

作者赵学珩吴粒陆小丽

机构地区东北大学工商管理学院

出处《东北大学学报（社会科学版）》 CSSCI 北大核心 2013年第4期375-380,共6页 Journal of Northeastern University(Social Science)

关键词预算参与管理绩效预算态度工作满意度组织承诺 budgetary participation managerial performance budgetary attitude job satisfaction organizational commitment

分类号 F272.3 [经济管理—企业管理]

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