The Relationships among Budgetary Slack, Customers’ Relationship Quality and Organizational Performance: The Moderating Effects of Management Accounting System

• Main Author: 黃彥錡
• Other Authors: 鄭國枝
• Format: Others
• Language: zh-TW
• Published: 2012
• Online Access: http://ndltd.ncl.edu.tw/handle/51309795902104681211

碩士 === 國立彰化師範大學 === 會計學系 === 100 === Abstract Enterprise organizations’ budgetary systems often exist in the behaviors of budgetary slack, which have attracted a great deal of attention. This study investigate the effects of the organizational performance and the customers’ relationship quality under the budgetary slack condition of small and medium enterprises (SMEs) in Taiwan by using the different levels of management accounting system. This study collected with 220 valid samples from subjects, who are middle or advanced level managers (higher than assistant managers) in the Changhua County EMBA association in Taiwan, using path analysis and adjusting effect analysis to test our hypotheses. The results of the research indicate: First, budgetary slack was significantly associated the customers’ relationship quality and organizational performance variables. In addition, Owing to enforcing the customers’ relationship quality, the link between budgetary slack and organizational performance will be stronger. Second, the Small and medium enterprises used high degree of management accounting system in Taiwan will enhance the relationship between budgetary slack and customers’ relationship quality. Finally, the small and medium enterprises used high degree of management accounting system in Taiwan will enhance the relationship between customers’ relationship quality and organizational performance. Keywords: Budgetary Slack, Customer Relationship Quality, Organizational Performance, Management Accounting System.