Budget Participation Capacity Configuration (BPCC), Budgeting Participation Requirement and Product Innovation Performance

Sustainability

Mu-Jung Huang¹  Kuo-Chih Cheng¹  Shao-Hsi Chung²  Kuo-Hua Wang³  Huo-Ming Wang³ 

[1] Department of Accounting, National Changhua University of Education, Changhua 500, Taiwan;Department of Business Administration, Meiho University, Pingtung 912, Taiwan;Department of Finance, National Changhua University of Education, Changhua 500, Taiwan;

关键词: BPCC;    procedural justice;    self-efficacy;    trust;    product innovation performance;   

DOI  :  10.3390/su13105614

来源: DOAJ

【 摘 要 】

As the relationship between the execution of budget participation and innovation performance is still full of controversy, and the innovation capability formed by the important control elements of the organization is the key to bring about product innovation performance, this study aims to explore the impact of the formation of product innovation capabilities on product innovation performance under the demand for budget participation. This study proposes the concept of budget participation capacity configuration (BPCC), which is the integration of procedural justice, self-efficacy, and trust in superiors. This study adopted a questionnaire survey to collect sample data from production managers of the electronics-related companies listed on the Taiwan Stock Exchange and employed structural equation modeling to verify measurement model fit and research hypotheses. The study results present that budgeting participation requirement does not directly affect product innovation performance and confirms that the three organizational control elements together constitute BPCC, which plays a fully intermediary role between budget participation requirement and product innovation performance. The contribution of this research for academic theory is to put forward an explanation of the budget participation-innovation performance dispute, and propose an integrated viewpoint for organizational control elements instead of fragmental studies in the past. For practice, this research provides new evidence for budget participation requirements and sources of innovation capabilities.

【 授权许可】

Unknown