The role of trust in supervisor in participative budgeting systems

This study examined the relationship between budget participation and managerial performance as mediated by trust in supervisor and explored the moderating role of budget-goal difficulty on budget participation, trust in supervisor, and managerial performance. One-hundred-fifty-eight useful responses were drawn at random from subordinate managers of manufacturing companies listed on the Taiwan Stock Exchange. The mediating effect of trust in supervisor was examined by path analysis. Subgroup analysis was used to examine the contingency effect of budget-goal difficulty on the mediating role of trust in supervisor between budget participation and performance. The findings support our hypotheses and demonstrate the mediating effect of trust in supervisor and the moderating effect of budget-goal difficulty.

“海上融治理”治出平安好风景

舟山市海域面积大、船舶多、航路繁忙,也产生了较多海上矛盾纠纷,存在矛盾纠纷难发现、难预防、难执法“三大难题”和处置流程断链、多跨协同不足、行刑衔接不畅、全链监督困难“四大不足”。