战略翻译过程的标准化、预算程序的公平性和企业绩效

IF 1.9 Q2 BUSINESS, FINANCE China Journal of Accounting Research Pub Date : 2022-09-01 DOI:10.1016/j.cjar.2022.100254
Wenxuan Duan , Hezun Li , Jian Sun , Guang Yang
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引用次数: 3

摘要

本文研究了战略翻译过程的标准化对预算程序公平性和企业绩效的影响。利用结构方程模型对250份有效问卷的分析表明,战略转化过程通过预算参与和预算程序公平对企业绩效既有直接影响,也有间接影响。本研究丰富了关于战略绩效衡量系统的经济后果的文献,扩展了对预算程序公平性和企业绩效影响因素的研究。本研究表明,标准的战略翻译和实施将减少管理者在目标设定过程中的偏见,从而增加管理者在预算过程中的公平感,最终提高企业绩效。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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Standardization of the strategy translation process, procedural fairness in budgeting and firm performance

This paper studies the effect of the standardization of the strategy translation process on procedural fairness in budgeting and firm performance. Analysis of 250 valid questionnaires using a structural equation model shows that the strategy translation process (STP) affects firm performance not only directly but also indirectly, through budget participation and procedural fairness in budgeting. This study enriches the literature on the economic consequences of strategic performance measurement systems and expands research on procedural fairness in budgeting and the factors influencing firm performance. This study shows that the standard translation and implementation of strategy will decrease managers’ bias in the target-setting process, thus increasing manager’s sense of fairness in the budget process and ultimately improving firm performance.

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来源期刊
CiteScore
4.70
自引率
0.00%
发文量
295
审稿时长
15 weeks
期刊介绍: The focus of the China Journal of Accounting Research is to publish theoretical and empirical research papers that use contemporary research methodologies to investigate issues about accounting, corporate finance, auditing and corporate governance in the Greater China region, countries related to the Belt and Road Initiative, and other emerging and developed markets. The Journal encourages the applications of economic and sociological theories to analyze and explain accounting issues within the legal and institutional framework, and to explore accounting issues under different capital markets accurately and succinctly. The published research articles of the Journal will enable scholars to extract relevant issues about accounting, corporate finance, auditing and corporate governance related to the capital markets and institutional environment.
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