| Summary: | 碩士 === 國立彰化師範大學 === 會計學系 === 97 === The dysfunctional consequences of budgetary controls have received a great deal of attention. One motivation of the current study was to test whether effects exist between two alleged dysfunctional consequences of a rigid budgetary control form: resignation tendency and the decreasing of business performance. In this research, we explore to construct the structural relationship between business performance, rigid budgetary control (in this study, it is budgetary emphasis) and dysfunctional behaviors (in this study including resignation tendency and job-related tension) by way of investigating those middle-level managers (factory heads) in big 4 auditing firms of Taiwan,
in order to understand the effect of spillover of dysfunctional behaviors. The empirical evidence of this research revealed ： Increasing one form of dysfunctional behavior (resignation tendency) through rigid controls
(budgetary emphasis) seems to spill over into another form (job-related tension).
We collected 134 samples from 300 respondents, who are middle-level managers (factory heads) in big 4 auditing firms of Taiwan, and use path analysis to test our hypotheses.
However, the rigid budgetary control that organizations implement may be the factor of increasing of job-related tension and decreasing of business performance. The results indicate those business units have been more profitable are subject to less budgetary emphasis, which augment the
propensity to build slack that reduced the job-related tension. We suggest those middle-level managers in big 4 should face and improve the problems (budgetary emphasis, resignation tendency, and job-related tension), then do
better in the future.
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