Budget Methods and Controllability Principle

Budget Methods and Controllability Principle

碩士 === 中原大學 === 會計研究所 === 104 === The paper investigates the effects of a top-down orientation of the budget process on controllability and role overload. The results of this study reveal three important findings. First, a top-down orientation of the budget process increases the controllability pr...

Full description

Bibliographic Details
Main Authors: Ching-Yao Peng, 彭敬堯
Other Authors: Yu-Lin Chen
Format: Others
Language:zh-TW
Published: 2016
Online Access:http://ndltd.ncl.edu.tw/handle/01227774968150557601
id ndltd-TW-104CYCU5385018
record_format oai_dc
spelling ndltd-TW-104CYCU53850182017-08-27T04:30:05Z http://ndltd.ncl.edu.tw/handle/01227774968150557601 Budget Methods and Controllability Principle 預算編制方式與可控性原則 Ching-Yao Peng 彭敬堯 碩士 中原大學 會計研究所 104 The paper investigates the effects of a top-down orientation of the budget process on controllability and role overload. The results of this study reveal three important findings. First, a top-down orientation of the budget process increases the controllability principle. Second, controllability principle decreases the role overload. Third, the relationship between a top-down orientation of the budget process and role overload can be fully mediated by controllability principle. Yu-Lin Chen 陳玉麟 2016 學位論文 ; thesis 68 zh-TW
collection NDLTD
language zh-TW
format Others
sources NDLTD
description 碩士 === 中原大學 === 會計研究所 === 104 === The paper investigates the effects of a top-down orientation of the budget process on controllability and role overload. The results of this study reveal three important findings. First, a top-down orientation of the budget process increases the controllability principle. Second, controllability principle decreases the role overload. Third, the relationship between a top-down orientation of the budget process and role overload can be fully mediated by controllability principle.
author2 Yu-Lin Chen
author_facet Yu-Lin Chen
Ching-Yao Peng
彭敬堯
author Ching-Yao Peng
彭敬堯
spellingShingle Ching-Yao Peng
彭敬堯
Budget Methods and Controllability Principle
author_sort Ching-Yao Peng
title Budget Methods and Controllability Principle
title_short Budget Methods and Controllability Principle
title_full Budget Methods and Controllability Principle
title_fullStr Budget Methods and Controllability Principle
title_full_unstemmed Budget Methods and Controllability Principle
title_sort budget methods and controllability principle
publishDate 2016
url http://ndltd.ncl.edu.tw/handle/01227774968150557601
work_keys_str_mv AT chingyaopeng budgetmethodsandcontrollabilityprinciple
AT péngjìngyáo budgetmethodsandcontrollabilityprinciple
AT chingyaopeng yùsuànbiānzhìfāngshìyǔkěkòngxìngyuánzé
AT péngjìngyáo yùsuànbiānzhìfāngshìyǔkěkòngxìngyuánzé
_version_ 1718519117818888192

Similar Items