摘要
在预算管理情境中引入非正式控制,基于长三角地区制造业的调查问卷,运用结构方程模型考察预算管理正式与非正式控制之间的交互作用及其绩效后果的内在机理。研究发现,预算非正式控制存在且能在一定程度上提升预算正式控制的有效性,但二者关系体现的是一种匹配层面的互补关系,预算正式与非正式控制的四种匹配模式对组织绩效的影响具有差异性。进一步研究发现预算正式控制与非正式控制的良好匹配有助于形成预算双元能力,结果社交模式和结果文化模式主要通过预算执行力影响短期绩效,行为社交模式和行为文化模式主要通过预算适应力影响长期绩效。研究结论证实了预算管理中非正式控制的存在性与互补性,揭示了预算正式与非正式控制中各个要素的匹配关系及其内在作用机理。
This paper introduces informal control into the context of budget management,based on a questionnaire survey of manufacturing industries in the Yangtze River Delta region,investigates the interaction between budget formal and informal control and the internal mechanism of their performance consequences by using structural equation model.The results show that informal budget control can improve the effectiveness of the formal budget control to a certain degree,but its relationship presents a complementary relationship at the matching level that the four matching models of budget formal and informal control have different impacts on organizational performance.Further research finds that the good matching between budget formal control and informal control is helpful to the formation of budget ambidexterity.Budget outcome social matching and budget outcome cultural matching mainly affect short-term performance through the mediating role of budget execution while budget behavior social matching and budget behavior cultural matching mainly affect long-term performance through the mediating role of budget adaptability.The conclusion confirms the existence and complementarity of informal control in budget management,and reveals the matching relationship and internal mechanism of each element in budget formal and informal control.
出处
《会计研究》
CSSCI
北大核心
2022年第4期113-126,共14页
Accounting Research
基金
国家自然科学基金项目(71772036)
江苏省社会科学基金重点项目(21GLA005)资助
关键词
预算正式控制
预算非正式控制
匹配效应
预算执行力
预算适应力
Formal Budget Control
Informal Budget Control
Matching Effect
Budget Executive Ability
Budget Adaptability
作者简介
通讯作者:陈良华,lianghua_c@vip.163.com。
