正式预算程序及其执行的公平性

The Fairness of Formal Budgetary Procedures and Their Enactment

GROUP & ORGANIZATION MANAGEMENT · 2002
被引 47
人大 A-ABS 3

中文导读

对149名经理的问卷数据进行回归分析,发现正式预算程序的公平感知与主管执行公平性交互影响工作绩效、帮助行为和预算松弛倾向,当两者都被视为公平时,经理表现出更积极的组织行为。

Abstract

Regression analysis of questionnaire data from 149 managers across 96 predominately manufacturing firms supported an interaction between fairness perceptions of formal budgetary procedures and their enactment by supervisors. Specifically, formal budgetary procedures justice was significantly ( p <. 05) related to job performance (positively), helping behavior (positively), and propensity to create budgetary slack (negatively) when budgetary procedures enactment justice was high, but not when it was low. The results suggest that managers exhibit particularly positive organizational behavior when they view both the formal budgetary procedures and the supervisory enactment of these procedures as fair.

预算组织公平管理会计企业行为