Modelling the role of strategic planning, strategic management accounting information system, and psychological factors on the budgetary slack
研究了管理参与战略规划与预算松弛的关系，发现参与反而增加松弛，战略管理会计系统和情感组织承诺起中介作用，而自主预算动机无此作用，且管理层级有显著调节效应。
This study aims to identify the mediating role of strategic management accounting systems, autonomous budget motivation, and affective organisational commitment on the relationship between management participation in strategic planning and budgetary slack variables. It also further extends the topic to multi-layer management contingency theory via agency theory and stewardship theory. By applying structural equation modelling in a public health and medical services setting, the study concludes that the participation of all managers not only does not reduce budgetary slack, but increases it; strategic management accounting systems and affective organisational commitment act as mediating factors, though the autonomous budget motivation cannot perform such a role. Further, for higher level managers, only the strategic management accounting system shows a significant effect on budgetary slack. Evidence regarding middle managers confirms the significant effect of the mediating role of strategic management accounting systems and for operating managers, only affective organisational commitment reduces budgetary slack. Therefore, management levels posit a significant contingency effect on constructs affecting budgetary slack. By identifying the mediator variables, the study extends budgetary slack theory and provides empirical evidence for each level of public health and medical services management.