The Impact of Uncertainty and Strategy on the Perceived Usefulness of Fixed and Flexible Budgets
研究发现环境不确定性显著降低传统年度预算的感知有用性，但对弹性预算无显著影响；战略强调则提升两类预算的感知有用性，且两者被视为互补而非竞争。
Abstract: It has been claimed that the traditional annual budget is a dysfunctional management instrument and that flexible budgets, such as rolling budgets, should be used instead. However, empirical research has produced conflicting results. The results of the present study indicate that environmental uncertainty has a significant negative association with the perceived usefulness of traditional annual budgets, whereas there is no indication of a significant association with flexible budgets. By contrast, there is a significant positive association between accentuation of strategy and appreciation of both types of budget. There is also evidence of a positive association between the perceived usefulness of traditional annual budgets and the perceived usefulness of flexible budgets, supporting prior findings that these budgets are seen more as complements than rivals.