참여예산제도가 학군단의 조직성과에 미치는 영향-조직신뢰, 의사소통, 조직민첩성을 중심으로-
The Effects of Participation Budget System on the Performance of ROTC : The Roles of Mediating Organization Trust, Communication, Agility
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초록
This study empirically investigates the causal relationship between participation budget system and performance of ROTC in the university organizations. This analysis used the participation budget system as an independent variable and the performance of ROTC as a dependent variable. A structural model and 8 hypotheses were developed regarding the relationships. Respondents were asked to assess participation budget system, organization trust, communication, organization agility and ROTC performance of the university organizations. A total of 224 questionnaires collected were used to test hypotheses. The structural model was analyzed with PLS. The results of this study can be summarized as followings. First, participation budget system had a positive significant on the performance of ROTC. Second, participation budget system had a positive significant on the organization trust. Third, participation budget system had a positive significant on the communication. Forth, organization trust and communication had a positive significant on the organization agility. Fifth, organization trust had not a positive significant on the performance of ROTC. Sixth, the communication had a positive significant on the performance of ROTC. Seventh, the organization agility had a positive significant on the performance of ROTC. In brief, it was founded that it was a causal relationship between participation budget system and performance of ROTC in the university organizations. Also, it was demonstrated that the participation budget system had direct effects on the performance of ROTC by playing mediating roles of the organization trust, communication and organization agility.
Abstract
This study empirically investigates the causal relationship between participation budget system and performance of ROTC in the university organizations. This analysis used the participation budget system as an independent variable and the performance of ROTC as a dependent variable. A structural model and 8 hypotheses were developed regarding the relationships. Respondents were asked to assess participation budget system, organization trust, communication, organization agility and ROTC performance of the university organizations. A total of 224 questionnaires collected were used to test hypotheses. The structural model was analyzed with PLS. The results of this study can be summarized as followings. First, participation budget system had a positive significant on the performance of ROTC. Second, participation budget system had a positive significant on the organization trust. Third, participation budget system had a positive significant on the communication. Forth, organization trust and communication had a positive significant on the organization agility. Fifth, organization trust had not a positive significant on the performance of ROTC. Sixth, the communication had a positive significant on the performance of ROTC. Seventh, the organization agility had a positive significant on the performance of ROTC. In brief, it was founded that it was a causal relationship between participation budget system and performance of ROTC in the university organizations. Also, it was demonstrated that the participation budget system had direct effects on the performance of ROTC by playing mediating roles of the organization trust, communication and organization agility.
참고문헌 (34)
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