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マチダ リョウタ
RYOTA MACHIDA
町田 遼太 所属 経営学部 経営学科 職種 講師 |
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| 言語種別 | 英語 |
| 発行・発表の年月 | 2021/12/01 |
| 形態種別 | 学術雑誌 |
| 査読 | 査読あり |
| 標題 | Perception of the Controllability Principle and its Consequences for Budgetary Control |
| 執筆形態 | 共著 |
| 掲載誌名 | Asia-Pacific Management Accounting Journal |
| 掲載区分 | 国外 |
| 出版社・発行元 | UiTM Press, Universiti Teknologi MARA |
| 巻・号・頁 | 16(3),pp.359-381 |
| 担当区分 | 筆頭著者,責任著者 |
| 著者・共著者 | Ryota Machida,Tomoki Oshika |
| 概要 | In this study, we empirically examined the following three relationships through quantitative analysis of web-based survey data collected from managers of Japanese firms. First, we examined the relationship between managers’ perceptions of controllability and budget use. Second, we examined the relationship between budget use and altruistic behavior. Third, based on managers’ perceptions of controllability, we examined the relationship between altruistic behavior and managerial performance. Structural equation modeling revealed that not only did perception of low controllability by managers promoted the use of budgeting, it also promoted organizational citizenship behavior through increased trust in superiors, which subsequently enhanced managerial performance. Keywords: managerial perception, controllability principle, altruistic behavior, organizational citizenship behavior, trust, managerial performance |
| DOI | 10.24191/apmaj.v16i3-14 |
| ISSN | 1675-3194/2550-1631 |