Eine Analyse des moderierenden Einflusses der Faktoren Wettbewerbsintensität, Marktdynamik und dezentrale Autonomie auf die erfolgreiche Gestaltung der Budgetierung

Utz Schäffer () and Michael Zyder

Metrika: International Journal for Theoretical and Applied Statistics, 2007, vol. 18, issue 1, 7-33

Abstract: Despite the high relevance of budgeting for organizational practice, our knowledge on the optimal design of this process is limited. In particular, empirical evidence on context-specific differences in relevant cause-and-effect relationships is rare. In a first step, this paper therefore derives and empirically tests an integrative model that relates selected design factors to budgetary as well as unit performance. In a second step, multi-sample analysis is used for an explorative analysis into the effects of intensity of competition, market dynamics and decentral autonomy on the above mentioned cause-and-effect relationships. The paper provides evidence for significant moderating effects. Therefore, ‘‘one size fits all’’-recommendations in parts of the literature and practice-oriented discussion should be treated with care. Copyright Springer-Verlag 2007

Date: 2007
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DOI: 10.1007/s00187-007-0017-0

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