진성리더십이 참여예산과 예산슬랙 간의 관계에 미치는 영향
The Effect of Authentic Leadership on Relation Between Participative Budgeting and Budgetary Slack
0
조회
0
다운로드
2
인용
0
참고문헌
키워드
초록
참여예산이 예산슬랙에 미치는 영향에 대한 일관되지 않은 연구결과는 다른 요인에 의하여 참여예산이 예산슬랙에 미치는 영향이 달라질 수 있음을 암시한다. 본 연구에서는 리더십이 참여예산과 예산슬랙 간의 관계에 영향을 미칠 수 있을 것이라는 가정 하에 최근 리더십의 대안으로 이슈가 되고 있는 진성리더십이 참여예산과 예산슬랙 간의 관계에서 조절역할을 하는지 실증분석 하였다. 과학적 연구 절차에 따라 먼저 문헌 연구와 선행연구 결과에 근거하여 가설 설정을 하고, 군 조직에서 재정업무를 담당하는 간부를 대상으로 설문을 회수 하였다. 그리고 회수된 설문지 200부 중에서 불완전한 설문지를 제외하고 180부를 최종 실증분석에 사용하였다. 회귀분석을 통하여 나타난 연구결과를 요약하면 다음과 같다. 첫째, 참여예산은 예산슬랙에 정(+)의 영향을 미친다. 둘째, 참여예산과 예산슬랙 간의 관계에서 진성리더십이 조절역할을 한다.
Abstract
In this study, the empirical analysis was conducted if the authentic leadership, which recently became an issue as an alternative of leadership, plays the moderating role in the relation between the participative budgeting and the budgetary slack. The hypotheses was established based on the literature review and the results of preceding studies in accordance with the scientific research procedure and the questionnaires were collected from the commissioned officers in charge of financial businesses in the military organization. Out of 200 questionnaires collected, 180 questionnaires were used for final empirical analysis excluding incomplete questionnaires. The summary of the research results shown through the regression analysis is as follows. First, the participative budgeting has positive(+) effect on the budgetary slack. Second, The authentic leadership plays the moderating role in the relation between the participative budgeting and the budgetary slack.
참고문헌 (37)
- 손우진, "전략, 경영통제시스템, 기업성과와 관리회계담당자 역할의 관계에 대한 연구", 한국융합학회논문지, 6(5), pp.303~314 (2015), 한국융합학회[DOI]
- C. T. Horgren, "Cost Accounting: A Managerial Emphasis" (2006), Prentice-Hall
- 임태종, "예산시스템의 상호작용적 이용이 절차공정성, 보상갈등, 그리고 관리적성과에 미치는 영향", 회계연구, 19(5), pp.137~163 (2014), 대한회계학회
- 임태종, "참여예산, 보상갈등, 예산슬랙 그리고 관리적 성과 간의 관계", 회계정보연구, 34(4), pp.165~183 (2016), 한국회계정보학회
- K. A. Merchant, "Budgeting and the Propensity to Create Budgetary Slack", Accounting, Organizations and Society, 15(4), pp.297~313 (1985)
- S. Baiman, "Pre-Decision Information and Participative Management Control Systems", Journal of Accounting Research, pp.371~395 (1983), Institute. University of Nebraska－Lincoln
- W. A. Van der Stede, "The Relationship between Two Consequences of Budgetary Controls : Budgetary Slack Creation and Managerial Short-term Orientation", Accounting, Organizations and Society, 25(6), pp.609~622 (2000)
- W. L. Gardner, "Can you see the real me?, A self－based model of authentic leader and follower development", The Leadership Quarterly, 16(3), pp.343~372 (2005)
- F. O. Walumbwa, "Psychological process linking authentic leadership to follower behaviors", The Leadership Quarterly, 21, pp.901~914 (2010)
- E. O. Henke, "Accounting for Nonprofit Organizations" (1989), Kent Publishing Co
- H. S. Lee, "A Study of Motivation and Job Satisfaction in Participative Budget", Review of Business & Economics, 12(4), pp.325~346 (1999)
- Y. M. Park, "A Study on Control Effect of Slack in Participative Budgeting", Korean Corporation Management Review, 13, pp.153~170 (2000)
- Young, S. M, "Participative Budgeting: The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack", Journal of Accounting Research, 23(2), pp.829~842 (1985)
- K. Lukka, "Budgetary Biasing in Organizations : Theoretical, Framework and Empirical Evidence", Accounting, Organizations and Society, 13(3), pp.281~301 (1988)
- J. Y. Kamin, "Effects of Budgetary Control Design on Management Decisions: Some Empirical Evidence", Decision Sciences, 12(3), pp.471~485 (1981)
- F. Collins, "The interaction of budget characteristics and personality variables with budgetary response attitudes", Accounting Review, pp.324~335 (1978)
- M. Onsi, "Factor Analysis of Behavioral Variables Affecting Budgetary Slack", The Accounting Review, 48(3), pp.535~548 (1973)
- A. S. Dunk, "The Effect of Budget Emphasis and Information Asymmetry on the Relation between Budgetary Participation and Slack", The Accounting Review, 68(2), pp.400~410 (1993)
- Schiff, Michael, "The impact of people on budgets", The Accounting Review, 45(2), pp.259~268 (1970)
- P. C. Douglas, "Integrating ethical dimensions into a model of budgetary slack creation", Journal of Business Ethics, 28(3), pp.267~277 (2000)
- H. Nouri, "Using Organizational Commitment and Job Involvement to Predict Budgetary Slack : A Research Note", Accounting, Organizations and Society, 19(3), pp.289~295 (1994)
- B. George, "Authentic Leadership: Rediscovering the Secrets to creating lasting values" (2003), Jossey－Bass
- Authentic Leadership: Theory Building for Veritable Sustained Performance, "B. J. Avolio", Gallup Leadership, ~ (2004)
- 최우재, "진성리더십이 군조직 효과성에 미치는 영향 : 자기효능감과 LMX의 효과를 중심으로", 대한경영학회지, 27(11), pp.1983~2011 (2014), 대한경영학회
- F. Luthans, "Positive Organisational Scholarship. Foundations of a New Discipline" (2003), Berrett-Koehler
- F. O. Walumbwa, "Authentic leadership：Development and validation of a theory －based measure", Journal of Management, 34(1), pp.89~126 (2008)
- R. M. Ryan, "On happiness and human potential：A view of research on hedonic and eudaimonic well bein", Annual Review of Psychology, 52, pp.141~166 (2001)
- R. Ilies, "Authentic leadership and eudaemonic well－being : Understanding leader－follower outcomes", The Leadership Quarterly, 16, pp.373~394 (2005)
- F. O. Walumbwa, "Authentically leading groups : The mediating role of collective psychological capital and trust", Journal of Organizational Behavior, 32, pp.4~24 (2011)
- M. E. Brown, "Ethical leadership：A social learning perspectives for construct development and testing", Organizational Behavior and Human Decision Processes, 97, pp.17~134 (2005)
- W. L. Gardner, "Authentic leadership : A review of the literature and research agenda", The Leadership Quarterly, 22, pp.120~1145 (2011)
- 최우재, "진성리더십이 부하의 심리적 웰빙과 적응적 수행성과에 미치는 영향 : 자기권능감의 매개효과", 인사조직연구, 21(1), pp.185~228 (2013), 한국인사조직학회
- K. Milani, "The relationship of participation in budget-setting to industrial supervisor performance and attitudes : a field study", The Accounting Review, 50(2), pp.274~284 (1975)
- 황국재, "윤리적 판단성향과 조직몰입이 예산슬랙에 미치는 효과", 경영학연구, 35(2), pp.439~464 (2006), 한국경영학회
- F. G. H. Hartman, "Why business unit controllers create budget slack : Involvement in management, social pressure, and machiavellianism", Behavioral Research in Accounting, 22(2), pp.27~47 (2010)
- 정우성, "세무회계사무소 직원의 직무만족에 영향을 미치는 요인에 관한 연구: 상사신뢰의 조절효과를 중심으로", 한국융합학회논문지, 8(2), pp.213~225 (2017), 한국융합학회[DOI]
- Ministry of National Defense, "2016 Defense White Paper" (2016)