48 0

윤리적 판단성향과 조직몰입이 예산슬랙에 미치는 효과

Title
윤리적 판단성향과 조직몰입이 예산슬랙에 미치는 효과
Other Titles
The Effects of Ethical Ideology and Organizational Commitment on Budgetary Slack
Author
김유찬
Keywords
Budgetary Slack; Ethical Ideology; Management Control System; Organizational Commitment; Participative Budget; Personnel; Cultural Control; 개인; 문화통제; 경영통제시스템; 예산슬랙; 윤리적 판단성향; 조직몰입; 참여예산
Issue Date
2006-04
Publisher
한국경영학회
Citation
경영학연구, v. 35, No. 2, Page. 439-464
Abstract
예산슬랙의 결정요인에 관한 선행연구들이 일관성 있는 결과를 보여주고 있지 못하는 이유는 대부분의 선행연구들이 예산슬랙의 원인을 인간의 기회주의적인 개인주의성향의 가정에 기초하여 파악하였기 때문이고, 변수 간의 인과관계를 정확히 구축하지 못하였기 때문이다. 본 연구의 목적은 일관성 없는 결론을 보이는 이들 연구를 보완하기 위해 예산슬랙을 개인 윤리와 몰입의 관점에서 살펴보고, 윤리적 행동에 관한 변수로 윤리적 판단성향을, 개인 몰입에 관한 변수로 조직몰입을 설명변수로써 설정한 후, 이들 변수가 예산슬랙에 미치는 효과를 규명하고자 하였다. 연구 결과 윤리적 판단성향과 조직몰입은 참여예산과 예산슬랙의 관계를 조절하는 것으로 나타났다. 정확한 인과관계의 구축을 위해 매개효과에 대하여 추가적인 검정을 실시한 결과 이들 변수의 매개효과는 없는 것으로 확인되었다. 본 연구의 결과는 윤리적 판단성향과 조직몰입이라는 개인의 윤리와 심리 관점의 변수가 개인주의의 가정을 바탕으로 한 기존의 설명변수를 보완하여 참여예산과 예산슬랙의 관계를 일관성 있게 설명하는데 도움을 줄 수 있음을 보여주었다. 또한 개인의 윤리나 심리와 같은 특성 변수가 조절변수라는 연구결과는 경영통제시스템 구축에 있어서 개인·문화 등이 중요한 통제의 대상임을 보여준다. Participative budget was considered one of the most useful tools to solve the human problems of Top-Down budgeting. But sometimes it also causes dysfunctional human behavior like budgetary slack. To control budgetary slack, many prior researches tried to find the causes of budgetary slack. For example, in agency perspective, information asymmetry or pay- scheme was introduced in the model to explain the relationship between budget participation and budgetary slack. In organizational contingency perspective, environmental uncertainty, management attitude or other contingencies was suggested to explain the relationship between budget participation and budgetary slack. Although that issue has been studied for a long time, researches about the relationship between budget participation and budgetary slack showed inconsistent empirical evidences as Shields and Shields(1998) said. In accordance with Shields and Shields(1998), those results came from the fact that prior researches assumed that the budgetary slack is created by individuals’opportunistic self-interest and that their model didn’t have exact cause-and-effect relationships. Although the inappropriate setting of the model is set aside, actually, prior researches exclusively focus on opportunistic self-interest assumption. Empirical evidences against this assumption are sometimes found, so consistency between budget participation and budgetary slack can be obtained by finding new tentative variables unrelated to opportunistic self-interest assumption such as ethical or organization psychological variables. Thus, it is important to add ethical or psychological variables in the current budgetary slack model because ethical or psychological factors were ignored in the design of Management Control Systems(MCS). Merchant(2003) said that personnel·cultural factors can be used to implement strategic control. Therefore, this study focuses on the limitation of the prior researches that haven’t shown consistent empirical results regarding the relationship between budget participation and budgetary slack.The purpose of this study is to suggest new variables, such as ethical ideology and organization commitment, to examine their effects on budgetary slack. Eventually, this study emphasize the personnel·cultural control in implementing MCS.The result revealed that ethical ideology and organization commitment variables moderate the relationship between budget participation and budgetary slack. To construct the model for an exact cause-and-effect relationship, additional analysis is performed to test existence of mediate effects. The mediate effects were not found. This result will help us to explain consistently the relationship between budget participation and budgetary slack and to show the importance of personnel·cultural controls in the implementation of MCS.
URI
http://www.dbpia.co.kr/journal/articleDetail?nodeId=NODE06079530&language=ko_KRhttps://repository.hanyang.ac.kr/handle/20.500.11754/107847
ISSN
1226-1874
Appears in Collections:
COLLEGE OF BUSINESS AND ECONOMICS[E](경상대학) > BUSINESS ADMINISTRATION(경영학부) > Articles
Files in This Item:
There are no files associated with this item.
Export
RIS (EndNote)
XLS (Excel)
XML


qrcode

Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.

BROWSE