사회복지법인의 예산시스템 특성이 직무만족도에 미치는 영향

As the portion of the social welfare budget of the government has increased, the interest in social welfare has been raised. Thus, it is necessary to introduce the budget system which could enhance job satisfaction among members of social welfare corporations. This study investigated how the budget system characteristics may affect job satisfaction, and whether the individual characteristics may have a moderating effect on the association between the budget system characteristics and job satisfaction and analyzed additionally whether the budget system characteristics may differ by individuals among members of socal welfare corporations. Our findings from empirical analyses are as follows. First, budget goal clarity was positively associated with job satisfaction, while the difficulty of meeting budget goal was negatively associated with job satisfaction. In addition, budget participation was highly correlated with job satisfaction. Second, sex and work years did not show any moderating effect. Third, budget participation, budget goal clarity, and budget feedback differed by the individual characteristics such as sex and work years. However, the difficulty of meeting budget goal did not depend on the individual characteristics. Therefore, the findings from this study may be useful in establishing and managing the appropriate budget system.