The relationships among budgetary slack, customers' relationship quality and organizational performance

Der-fa Chen, Chun Hsu Lu, Alvin Chang, Hsieh His Liu, Kuo-Chih Cheng

Research output: Chapter in Book/Report/Conference proceedingConference contribution

Abstract

Enterprise organizations' budgetary systems often exist in the behaviors of budgetary slack, which have attracted a great deal of attention. This study investigate the effects of the organizational performance and the customers' relationship quality under the budgetary slack condition of small and medium enterprises (SMEs) in Taiwan by using the different levels of management accounting system. This study collected with 220 valid samples from subjects, who are middle or advanced level managers (higher than assistant managers) in the Changhua County EMBA association in Taiwan, using path analysis and adjusting effect analysis to test our hypotheses. The results of the research indicate: Budgetary slack was significantly associated the customers' relationship quality and organizational performance variables. In addition, Owing to enforcing the customers' relationship quality, the link between budgetary slack and organizational performance will be stronger.

Original languageEnglish
Title of host publicationProceedings - 2016 5th IIAI International Congress on Advanced Applied Informatics, IIAI-AAI 2016
EditorsAyako Hiramatsu, Tokuro Matsuo, Akimitsu Kanzaki, Norihisa Komoda
PublisherInstitute of Electrical and Electronics Engineers Inc.
Pages1157-1161
Number of pages5
ISBN (Electronic)9781467389853
DOIs
Publication statusPublished - 2016 Aug 31
Event5th IIAI International Congress on Advanced Applied Informatics, IIAI-AAI 2016 - Kumamoto, Japan
Duration: 2016 Jul 102016 Jul 14

Publication series

NameProceedings - 2016 5th IIAI International Congress on Advanced Applied Informatics, IIAI-AAI 2016

Other

Other5th IIAI International Congress on Advanced Applied Informatics, IIAI-AAI 2016
CountryJapan
CityKumamoto
Period16-07-1016-07-14

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All Science Journal Classification (ASJC) codes

  • Information Systems
  • Computer Networks and Communications
  • Computer Science Applications
  • Computer Vision and Pattern Recognition

Cite this

Chen, D., Lu, C. H., Chang, A., Liu, H. H., & Cheng, K-C. (2016). The relationships among budgetary slack, customers' relationship quality and organizational performance. In A. Hiramatsu, T. Matsuo, A. Kanzaki, & N. Komoda (Eds.), Proceedings - 2016 5th IIAI International Congress on Advanced Applied Informatics, IIAI-AAI 2016 (pp. 1157-1161). [7557789] (Proceedings - 2016 5th IIAI International Congress on Advanced Applied Informatics, IIAI-AAI 2016). Institute of Electrical and Electronics Engineers Inc.. https://doi.org/10.1109/IIAI-AAI.2016.24