예산관리과정의 특성이 예산관련행위에 미치는 영향

This study attempted to determine whether the characteristics of a budgetary process,(i.e. informational exchange and process structuring) affect management performance either directly or indirectly through their effect on managers' budget -related behavior. As a result of empirical survey, informational exchange was positively related to participative budgeting behavior and budgetary emphasis behavior. Process structuring did not have a significant relationship with budgetary emphasis behavior. And Participative budgeting was positively related to budgetary emphasis behavior and managers' performance. Budgetary emphasis behavior was negatively related to managers' performance. Informational exchange was not positively related to managers' performance, independent of its effect on budget related behavior. But process structuring was positively related to managers' performance, independent of its effect on budget-related behavior. In conclusion, informational exchange affected managers' managerial performance indirectly through participative budgeting. But, process structuring affected managers' managerial performance directly, independent of budgeting emphasis. This study did attempt to identify specific characteristics of the budgetary process that affect managers' managerial performance. It also might provide insight into the interplay between the formalized budgetary process and managers' budget-related behaviors. Future research might examine different procedural characteristics of a formal budgetary process.