从权变观点探讨员工参与对预算管理绩效的影响
5130 
2343
财经研究 2009 年 第 35 卷第 03 期, 页码：114 - 124
摘要
参考文献
摘要
文章通过研究不同参与情境下员工参与对预算管理绩效的影响后发现,在不考虑参与一致性情境条件下,员工实际参与程度会通过工作满意度或个人工作绩效,间接提高公司经营绩效,但在考虑参与一致性情境条件下,当参与一致性高时,员工实际参与程度是通过工作满意度间接影响个人工作绩效,进而提升公司经营绩效;当参与一致性低时,员工实际参与程度是通过工作相对紧张度间接影响个人工作绩效,进而提升公司经营绩效。
[1]钱春海.员工参与对于预算管理绩效影响的路径分析[J].财贸研究,2007,(3):78-86.
[2]Agbejule A,Saarikoski L.The effect of cost management knowledge on the relation-ship between budgetary participation and managerial performance[J].The British Ac-counting Review,2006,38(12):427-440.
[3]Baron R,Kenny D.The moderator-mediator variable distinctionin social psychologicalresearch:Conceptual,strategic,and statistical considerations[J].Journal of Personali-ty and Social Psychology,1986,51(12):1173-1182.
[4]Brownell P.Afield study examination of budgetary participation and locus of control[J].The Accounting Review,1982,57(10):767-777.
[5]Bruns W,Waterhouse J.Budgetary control and organization structure[J].Journal ofAccounting Research,1975,13(Autumn):177-203.
[6]Brownell P,Hirst M.Reliance on accountinginformation,budgetary participation,andtask uncertainty:Tests of a three-wayinteraction[J].Journal of Accounting Research,1986,24(2):241-249.
[7]Chenhall R,Brownell P.The effect of participative budgeting on job satisfaction andperformance:Role ambiguity as an intervening variable[J].Accounting,Organizationand Society,1988,13(2):225-233.
[8]Cherrington DJ.Appropriate reinforcement contingencies in the budgeting process[J].Journal of Accounting Research,1973,(Supplement):225-253.
[9]Choi B,Lee H.An empirical investigation of KMstyles and their effect on corporateperformance[J].Information and Management,2003,40(5):403-417.
[10]Clinton B,Hunton J.Linking participative budgeting congruence to organization per-formance[J].Behavioral Researchin Accounting,2001,13:127-141.
[11]Comer J,Machleit K,Lagace R.Psychometric assessment of a reduced version ofINDSALES[J].Journal of Business Research,1989,18(6):291-302.
[12]Edwards J.An examination of competing versions of the peron-environment fit ap-proach to stress.[J].Academy of Management Journal,1996,39(4):292-239.
[13]Kerlinger F N.Foundations of behavior research[M].Fort Worth:Holt,Rinehartand Winston,1986.
[14]Kren L.Budgetary participationand managerial performance:Thei mpact of informationandenvironmental volatility[J].The Accounting Review,1992,67(3):511-526.
[15]Merchant K A.The design of the corporate budgeting system:Influences on manage-rial behavior and performance[J].The Accounting Review,1981,56(10):812-829.
[16]Martins L,Eddleston K,Veiga F.Moderators of the relationship between workfamily con-flict and career satisfaction[J].Academy of Management Journal,2002,45(4):399-409.
[17]Nunally J.Psychometric theory[M].New York,McGrawHill,1978.
[18]Shields J,Shields M.Antecedents of participative budgeting[J].Accounting,Organi-zation and Society,1998,23(3):49-76.
[19]Shields M,Deng F,Kato Y.The design and effects of control systems:Tests of di-rect-and indirect-effects models[J].Accounting,Organizations and Society,2000,5(2):185-202.
[20]Vroom V,Yetton P.Leadership and decision making[M].PA:University of Pitts-burgh Press,1973.
[2]Agbejule A,Saarikoski L.The effect of cost management knowledge on the relation-ship between budgetary participation and managerial performance[J].The British Ac-counting Review,2006,38(12):427-440.
[3]Baron R,Kenny D.The moderator-mediator variable distinctionin social psychologicalresearch:Conceptual,strategic,and statistical considerations[J].Journal of Personali-ty and Social Psychology,1986,51(12):1173-1182.
[4]Brownell P.Afield study examination of budgetary participation and locus of control[J].The Accounting Review,1982,57(10):767-777.
[5]Bruns W,Waterhouse J.Budgetary control and organization structure[J].Journal ofAccounting Research,1975,13(Autumn):177-203.
[6]Brownell P,Hirst M.Reliance on accountinginformation,budgetary participation,andtask uncertainty:Tests of a three-wayinteraction[J].Journal of Accounting Research,1986,24(2):241-249.
[7]Chenhall R,Brownell P.The effect of participative budgeting on job satisfaction andperformance:Role ambiguity as an intervening variable[J].Accounting,Organizationand Society,1988,13(2):225-233.
[8]Cherrington DJ.Appropriate reinforcement contingencies in the budgeting process[J].Journal of Accounting Research,1973,(Supplement):225-253.
[9]Choi B,Lee H.An empirical investigation of KMstyles and their effect on corporateperformance[J].Information and Management,2003,40(5):403-417.
[10]Clinton B,Hunton J.Linking participative budgeting congruence to organization per-formance[J].Behavioral Researchin Accounting,2001,13:127-141.
[11]Comer J,Machleit K,Lagace R.Psychometric assessment of a reduced version ofINDSALES[J].Journal of Business Research,1989,18(6):291-302.
[12]Edwards J.An examination of competing versions of the peron-environment fit ap-proach to stress.[J].Academy of Management Journal,1996,39(4):292-239.
[13]Kerlinger F N.Foundations of behavior research[M].Fort Worth:Holt,Rinehartand Winston,1986.
[14]Kren L.Budgetary participationand managerial performance:Thei mpact of informationandenvironmental volatility[J].The Accounting Review,1992,67(3):511-526.
[15]Merchant K A.The design of the corporate budgeting system:Influences on manage-rial behavior and performance[J].The Accounting Review,1981,56(10):812-829.
[16]Martins L,Eddleston K,Veiga F.Moderators of the relationship between workfamily con-flict and career satisfaction[J].Academy of Management Journal,2002,45(4):399-409.
[17]Nunally J.Psychometric theory[M].New York,McGrawHill,1978.
[18]Shields J,Shields M.Antecedents of participative budgeting[J].Accounting,Organi-zation and Society,1998,23(3):49-76.
[19]Shields M,Deng F,Kato Y.The design and effects of control systems:Tests of di-rect-and indirect-effects models[J].Accounting,Organizations and Society,2000,5(2):185-202.
[20]Vroom V,Yetton P.Leadership and decision making[M].PA:University of Pitts-burgh Press,1973.
引用本文
钱春海. 从权变观点探讨员工参与对预算管理绩效的影响[J]. 财经研究, 2009, 35(3): 114–124.
导出参考文献，格式为：
