Impact of Management Accounting System and Budget Control on Product Innovation

• Main Authors: Ting, Nien-Ju, 丁念茹
• Other Authors: Chen, Kuang-Ku
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/67609555036763432142

碩士 === 國立彰化師範大學 === 會計學系 === 97 === Previous literature has differing opinions on the relationship between budget control and product innovation performance. Proponents of the low level of budget control argue that it permits companies to experiment with new strategies and innovative projects in a more resourced environment. Proponents of the high level of budget control counter that the low level of budget control promotes undisciplined and diminished incentives to product innovation performance. Results from a questionnaire survey of 135 middle-level managers with budget responsibilities in high-tech manufacturing companies, which were listed in the Taiwan Stock Exchange Market, provide part support for these predictions. Curve regression analysis and moderated regression analysis are used and the results support our hypotheses. Our study finds the relationship between budget control and product innovation performance to be an inverse, U-shaped curve. Both the low level of budget control and the high level of budget control are bad for product innovation performance. This result settles the debate in the previous literature. Next, the positive effect of Management Accounting System on product innovation performance may vary in different budget environments. The findings of this study support our expectation that Management Accounting System has a positive and significant influence on product innovation performance when the level of budget control is high, but has no significant effect when the level of budget control is low. In a less resourced environment, Management Accounting System is required to capture and reflect the information that managers require for the more effective operation of product innovation processes.