組織狀況과 豫算管理시스템의 관계에 관한 實證硏究 = The Relationship between Organizational Context and Budgeting System: An Emprical Study
저자
玄義泰 (商經大學 經營學科)
발행기관
建國大學校 經濟經營硏究所(Institute for Business and Economic Research Kon-Kuk University)
학술지명
권호사항
발행연도
1985
작성언어
Korean
KDC
320
자료형태
학술저널
수록면
99-124(26쪽)
제공처
소장기관
The budgeting system is one of the most important control systems that provide the vehicle harmonizing with organizational objectives as a whole and carry out a multitude of functions consisting of planning, coordinationa and control. the critical issue is how to design a budgeting system that serves the desired purposes. The design of an appropriate budgeting system that serves the desired purposes. The design of an appropriate budgeting system or the improvement of an existing one is a challenging task that faces both practitioners and researchers. Discovering the budgeting system characteristics and knowing the different factors to affect them are an indispensable part of determining how to make the budgeting system work better, especially in an environment where little explo ratory study has been done before. Accordingly, this paper attempts to identify and measure the budgeting system characteristics, some of the contextual variables that might have an effect on budgetin system, and the relationships that might exist between these variables and budgeing system.
Although this study is basically empirical in nature, a conceptual model was developed in order to provide an overall framework for the empirical study. the contingency theory framework of organizaion theory provides the theoretical basis for this study. The contingency approach to management accounting is based on the premise that there is no univer sally appropriate accounting system which applies equally to all organizations in all situations, rather, it is suggested that particular features of an appropriate accounting system will depend on the character of the organization and the environmental situation within which it operates. Therefore, the objective of this study was to test the following hypothesis:
Larger, more uncertain, more complex, decentralized firms tend to have the following budgeting system characteristics:
a. greater budgeting system variety
b. greater budgeting system adaptability
c. greater budgeting system sophistication
A field study was conducted in listed companies in the Korean business environment, The questionnaire was sent to the controllers who have budget responsibility in each of 211 companies (manufacturing). Of the 211 qustionnaires distributed, 97 were returned, these yielded 86 usable questionnaires for this analysis (a 40.8 percent response rate). The hypothesized relationships were tested using Spearman's rank-order correlations. t-statistics were also used to test the significance level of differences between mean budgeting system scores computed for different levels of organizational context. And all statistical analyses were made using the SPSS (Statistical Package for the Social Sciences)
The rank-order correlations between the contextual and budgeting variables support some parts of Hypothesis. Managers in the larger, more uncertain, more complex, decentralized firms appear to report more fully meeting the budget goals and to formulate long-range planning with longer terms, and they tend to use management science, zero-base budgeting and computer more frequently in the budgeting process. The type the budgeting process variable appears to be unrelated to the contextual variables, and the information detail in the budgeting policies and the frequency of advising on the basis of the performance evaluation appear to be greater in the less comples corporations. Overall, the relationships between organizational context and budgeting system variables were found to be relative weak. In addition, when the significance level of differences between mean scores of the budgeting variables are tested at different levels of organizational context, the degree of decentralization only emerged as a good predictor of the budgeting system characteristics.
Even though the complexity is great and the measures avilable are still crude, the results are encouraging. They suggest that it might be useful to explain budgeting tendencies in terms of more aggregate variables which can be called archetypes. Thus, for example, when the degree of decentralization is the focal independent variable, approaches to budgeting may be described as falling between achetypes called "administrative" and "interpersonal". The results of the analysis showed the degree the of decentralization of an organization is a good predictor of the budgeting system characteristics. Managers in highly decentralized organizations are more involved planning and control activities of the budgeting process than managers in relatively less decentralized organizations. Therefore, the implication is that might be important for a company to recognize that to bring about a change in the budgeting system, it must bring about complementary changes within some of the structural properties of its organization.
It is apparent that this study is exploratory in nature, Thus, much is left future research to accomplish. Replications and extensions of the present study are needed and will serve complementary purposes. extensions in at least three directions are desirable: (1) toward more broader studies examining interactions of other variables that might be important in explaining budgeting system characteristics. (2) toward dynamic analyses conducted by the longitudinal survey method, and (3) toward comparative management studies guided by contingency frameworks.
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