The Spillover Effect of Product Innovation in BudgetaryParticipation: Mediating Roles of Trust

• Main Authors: Yang, Chia-Wen, 楊佳雯
• Other Authors: Chen, Kuang-Ku
• Format: Others
• Language: zh-TW
• Published: 2009
• Online Access: http://ndltd.ncl.edu.tw/handle/97973656603102156383

碩士 === 國立彰化師範大學 === 會計學系 === 97 === To high technology manufacturing companies, product innovation is key source of enhancing competency and profitability. In this research, we explore to construct the structural relationship among budgetary participation, trust, product innovation and spillover effect (in this study including managerial short-term orientation). Results from a questionnaire survey of 134 middle-level managers with budget responsibilities in 78 high technology manufacturing companies, which were listed in the Taiwan Stock Exchange Market, provide part support for these predictions, and used path analysis to test our hypotheses. The empirical evidence of this research revealed：Increase budgetary participation through product innovation seems to spill over into another form (managerial short-term orientation). The results indicate those business units have been more profitable are subject to more budgetary participation, which augment the propensity to increase product innovation that reduced the managerial short-term orientation. Trust also plays the mediating role between budgetary participation and product innovation. Implications and directions for future research are discussed.