| Summary: | 碩士 === 南台科技大學 === 財務金融系 === 94 === This study investigates the intervening effects of job-related stress on performance and slack in participative budget settings. According to the results of the existing em-pirical studies, the relationship between budgetary participation and both managerial performance and budgetary slack have been equivocal. The prior studies indicated that the relationships may not be simple direct ones. In order to reconcile the contradictions in the past literature, this study proposes that job-related stress is endogenous to budg-etary participation.
As to the testing method, the result is based on a questionnaire survey of managers of publicly owned corporations which trade on the Taiwan Stock Exchange (TSE) and the GreTai Securities Market (GTSM). The conclusions of this study suggest that budg-etary participation has an indirect effect through job-related stress on performance and slack. Managerial performance encourages while job-related stress relieves. To put it another way, budgetary slack lowers as job-related stress eases. Furthermore, the inter-vening effects of job-related stress on the relationship between budgetary participation and job outcomes in service industry are obvious than other industries.
|
|---|
