بررسی رابطه بودجه تعاملی و بودجه تشخیصی با اثر بخشی تیم و نقش اثر جمعی ادراک شده

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشیار گروه حسابداری، واحدعلی آباد کتول، دانشگاه آزاد اسلامی، علی آباد کتول، ایران.(نویسنده مسئول)

2 دانشجوی دکتری حسابداری، واحدعلی آباد کتول، دانشگاه آزاد اسلامی، علی آباد کتول، ایران.

چکیده

این پژوهش به بررسی رابطه روش های استفاده از بودجه بر انگیزش و اثر بخشی در سطوح مختلف تیم ها می پردازد. تکیه ما بر تحقیقات قبلی جهت آزمون رابطه مستقیم بودجه تشخیصی و بودجه تعاملی بر اثر بخشی تیم و اندازه گیری غیر مستقیم اثر جمعی ادراک شده بر این روابط می باشد. داده های مورد نیاز پژوهش از طریق پرسشنامه در غالب پژوهش زمینه یابی در شرکت های پتروشیمی ایرانی بدست آمده است. تجزیه و تحلیل داده ها از طریق روش حداقل مربعات جزئی در حوزه معادلات ساختاری صورت گرفته است. تجزیه و تحلیل نتایج، نشانگر تاثیر مستقیم و معنا دار استفاده تعاملی از بودجه بر اثر بخشی تیم می باشد. همچنین این رابطه توسط متغیر اثر جمعی ادراک شده به صورت ضمنی تعدیل می شود. در مورد تاثیر بودجه تشخیصی بر اثر بخشی تیم، وجود رابطه معنی دار که عامل اثر بخشی، خلاقیت و نوآوری باشد یافت نشد.

کلیدواژه‌ها


عنوان مقاله [English]

The relation between interactive uses of budgets, diagnostic uses of budgets and team effectiveness and role of perceived collective efficacy

نویسندگان [English]

  • Mansor Garkaz 1
  • Bahram Biglari 2
1 Associate Professor of Department of Accounting, Aliabad Faculty, Islamic Azad University, Aliabad, Iran
2 PhD Student of Department of Accounting, Aliabad Faculty, Islamic Azad University, Aliabad, Iran.
چکیده [English]

 This paper investigates the relation between of two role of budget and impact of them on team-level motivation and team effectiveness. We rely on previous result to examine the extent of interactive and diagnostic uses of budgets affect team effectiveness directly and indirectly through perceived collective efficacy. The data of research have gathered by survey questioner in Iranian's Petro-Chemical Firms. The data were analyzed using Partial Least Squares approach on the Structural Equation filed. In conclusion, the extent of interactive use of budgets has direct positive impacts on team effectiveness. The positive impact of the interactive use of budgets on team effectiveness is partially mediated by perceived collective efficacy. Also there is no evidence for effect of diagnostic use of budgets on perceived collective efficacy and team effectiveness.

کلیدواژه‌ها [English]

  • interactive budget
  • diagnostic budget
  • perceived collective efficacy
  • Effectiveness
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