Earticle

초록

영어

It is the first problem to solve in order to improve the operational efficiency of firm. Specially it is very important for the manager to identify and predict the budgetary slack in participative budgeting for the effective attainment of organizational goal and reasonable resources allocation. The most important factor that motivate the creation of slack in our country firm turned out as a budget pressure. Though It was less important than budget pressure relatively, it appeared that manager generate slack under the budget-based reward system. This results showed that the companies had a tendency for the outcome of performance to be partial toward punishment of reproof than reward.

목차

I. 서론
 II. 정의 및 선행연구의 검토
  1. 슬랙의 정의
  2. 선행연구의 검토
 III. 가설의 설정
  1. 예산참여와 예산슬랙
  2. 분권화와 예산슐랙
  3. 정보의 불균형과 예산슬랙
  4. 예산기준보상시스템과 예산슬랙
  5. 예산압력과 예산슬랙
 IV. 실증연구의 설계 및 결과의 분석
  1. 실증연구의 설계
  2. 결과의 분석
 V. 요약 및 결론
 참고문헌
 Abstract

저자

• 박용무 [ Yong Moo Park | 서경대학교 사회과학대학 회계학과 조교수 ]

참고문헌