참여예산과 예산슬랙 간의 관계에서 조직몰입과 상호작용PMS이용의 조절 역할

[Purpose]Prior studies have reported different results on the relationship between participatory budgeting and slack. In this case, the possibility of the existence of the moderating variable can be questioned, and we would like to see whether organizational commitment and interactive PMS use play a moderating role. [Methodology]A survey was conducted with employees of financial institutions, and the research hypothesis was tested through SMART PLS. [Findings]As a result of the hypothesis test, first, it was found that the participatory budgeting increases the budgetary slack. Second, we could not find the role of moderating variables for organizational commitment and interactive PMS use. Third, interactive PMS use was found to reduce budgetary slack, and organizational commitment had no effect. [Implications]Participatory budgeting increases budgetary slack, so it is necessary to operate a system that can reduce the slack. One of those systems is interactive PMS use, which can help to achieve goal coherence and behavioral coherence through active communication among organizational members.