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- W2012068323 abstract "Purpose This study aims to investigate the relationships among budget emphasis, budget planning models, and performance, to determine whether an emphasis on the budget has indirect effects on performance, in the presence of other budget planning characteristics as mediators. Design/methodology/approach A questionnaire survey was conducted and structural equation modeling was used to test the proposed models among the constructs and related hypotheses. Findings The results indicate that while budget planning models entirely mediate the influence of budget emphasis on the performance of management and the organization, they partially mediate the influence of budget emphasis on budget satisfaction. In addition, it is determined that differentiation strategies have a significantly positive influence on budget emphasis, budget planning models and performance. Originality/value The results of this study provide a reference for organizations in the design of budgeting systems. During the design process, budget planning models should consider the degree of emphasis an organization places on the budget." @default.
- W2012068323 created "2016-06-24" @default.
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- W2012068323 date "2013-02-01" @default.
- W2012068323 modified "2023-10-14" @default.
- W2012068323 title "An examination of the relationships among budget emphasis, budget planning models and performance" @default.
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- W2012068323 doi "https://doi.org/10.1108/00251741311291346" @default.
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