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

研究成果: Conference contribution

摘要

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.

原文English
主出版物標題Proceedings - 2016 5th IIAI International Congress on Advanced Applied Informatics, IIAI-AAI 2016
編輯Ayako Hiramatsu, Tokuro Matsuo, Akimitsu Kanzaki, Norihisa Komoda
發行者Institute of Electrical and Electronics Engineers Inc.
頁面1157-1161
頁數5
ISBN(電子)9781467389853
DOIs
出版狀態Published - 2016 八月 31
事件5th IIAI International Congress on Advanced Applied Informatics, IIAI-AAI 2016 - Kumamoto, Japan
持續時間: 2016 七月 102016 七月 14

出版系列

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

Other

Other5th IIAI International Congress on Advanced Applied Informatics, IIAI-AAI 2016
國家Japan
城市Kumamoto
期間16-07-1016-07-14

All Science Journal Classification (ASJC) codes

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

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  • 引用此

    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. 於 A. Hiramatsu, T. Matsuo, A. Kanzaki, & N. Komoda (編輯), Proceedings - 2016 5th IIAI International Congress on Advanced Applied Informatics, IIAI-AAI 2016 (頁 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