예산참여가 동기유발과 성과에 미치는 영향에 관한 연구

• 영문명: An Empirical Study on the Effect Budgetary Participation on Motivation and Managerial Performance
• 발행기관: 한국회계정보학회
• 저자명: 한문성(Mun-Sung Han)
• 간행물 정보: 『회계정보연구』제19권, 83~107쪽, 전체 25쪽
• 주제분류: 경제경영 > 회계학
• 파일형태: PDF
• 발행일자: 2003.06.30

국문 초록

예산참여(budgetary participation)란 조직구성원들의 결합의사결정과정에 있어서 하위자가 예산설정과정에 참여하여 자신의 책임중심점에 대한 예산목표의 결정에 영향력을 행사하는 것을 말한다. 행동적 연구들에 의하면, 예산참여가 부문관리자들의 동기유발을 향상시켜 의도적인 슬랙창출행동을 내부적으로 통제할 수 있다고 한다. 동기유발에 관한 연구 중 특히, 기대이론(expectancy theory)에 의하면 부문관리자들의 예산참여가 기대모델의 독립변수에 결정적으로 영향을 미침으로써 자신의 노력이 과업을 달성할 것이라는 기대를 향상시키고, 또한 이것이 관리자들의 야심수준을 증가시켜 높은 수준의 달성 가능한 예산목표를 설정하게 된다는 것이다. 따라서 본 연구에서는 동기유발이라는 변수를 도입하여 참여의 정도에 따라 동기유발과 성과에 미치는 영향을 분석하였다. 실증분석결과 예산참여가 동기유발을 통하여 성과에 미치는 간접적인 영향은 유의적이지 않은 것으로 나타났으나, 예산참여와 성과간에는 유의적인 정의 상관관계가 있는 것으로 나타났다. 그리고 참여의 정도가 높은 경우 참여와 동기유발간에는 유의적인 정의 상관관계가 있으나, 동기유발과 성과간에는 유의적인 관계가 없는 것으로 나타났으며, 참여의 정도가 낮은 경우와 중간인 경우에는 참여와 동기유발, 동기유발과 성과간에 유의적인 관계가 없는 것으로 나타났다.

영문 초록

The design and operation of budgetary control system is inevitably bound up with more encompassing organizational activicties. Budgeting is concerned with the setting of objectives and the allocation of scarce resources. It is also concerned with monitoring and evaluating the performance of business units and of the managers responsible for them. Budgetary participation refers to the extent to which managers participate in preparing the budget and influence the budget goals of their responsibility centers. Most studies have concentrated on whether high budgetary participation leads to better performance. The purpose of this paper is to report the findings of an empirical study of the linkages between participation, motivation, and performance. Especially, the focus of this study is to test the intervening linkage between participation and performance through motivation. The results of this study were： First, in any case, the study fails to confirm that budgetary participation, through its effect on motivation, enhances managerial performance. According to the results of path analysis, participation s indirect effect on performance through motivation was positive and not significant. Second, high participation there was a significantly positive relationship between participation and performance, participation and motivation. But there was no significant relationship between motivation and performance. Third, medium(low) participation, there was significantly positive relationship between participation and performance. But there was no significant relationship between participation and motivation, motivation and performance. Fourth, high(low) participation in the budgetary process was found to be positively associated with the various elements of the expectancy model to measure motivation. But, medium participation, there was no significant relationship. Fifth, there were no significant differences in participation and performance among the companies, but there was significant difference in motivation. The most important finding underlying this is the significant difference in the only P2i, the expectancies of extrinsic outcomes following from budgetary goal attainment, in the expectancy model. This research is limited by the fact that the sample was not selected randomly, and the effects of non-response cannot be ascertained. It is suggested that future research would provide valuable empirical data for the researcher concerned with other moderating effects of contingency perspective.

목차

I. 서론

II. 이론적 배경 및 기존연구의 검토

III. 연구의 설계 및 방법

IV. 연구자료의 분석

V. 분석결과의 요약

참고문헌

키워드

예산참여 동기유발 책임회계제도 예산슬랙 성과