The Impact of Interactive Control in Budget Management on Innovation Performance of Enterprises: From the Perspective of Manager Role Stress

Xiangfei Zeng, Ning Zhang, Lianghua Chen and Wenpei Zhang ()
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Xiangfei Zeng: School of Business, Anhui University of Technology, Ma’anshan 243032, China
Ning Zhang: School of Business, Anhui University of Technology, Ma’anshan 243032, China
Lianghua Chen: School of Economics and Management, Southeast University, Nanjing 211100, China
Wenpei Zhang: School of Business, Anhui University of Technology, Ma’anshan 243032, China

IJERPH, 2023, vol. 20, issue 3, 1-21

Abstract: This study aimed to study the influence of the interactive budget on enterprise innovation performance from the perspective of managerial psychology, and to examine the mediating effect of managers’ stress and the moderating effect of environmental turbulence in this influence. The study collected 228 managers’ data in the Yangtze River Delta region of China through online questionnaires; the structural equation model is constructed by IBM SPSS Amos 24.0, and the data is analyzed by Mplus 7.4 and IBM SPSS 23.0. The results showed that: (1) an interactive budget positively affects enterprise innovation performance; (2) the role stress of managers plays a partial mediating role in the relationship between an interactive budget and enterprise innovation performance; (3) environmental turbulence positively moderates the relationship between the interactive budget and enterprise innovation performance; and (4) the positive effect of the interactive budget on enterprise innovation performance is more significant in enterprises with a high proportion of female managers, and the negative effect on the role stress of managers is more significant in high-tech enterprises. In theory, the results enrich the research on the impact of an interactive budget on individual managers’ psychology, and further reveals the “black box” of the impact of an interactive budget on enterprise innovation performance; in practice, the results make enterprises attach importance to the influence of control environments on the psychological health of managers, and provides a reference for enterprises to use control methods rationally to promote innovation in budget management.

Keywords: interactive control; individual psychology; role stress of manager; enterprise innovation performance; environmental turbulence (search for similar items in EconPapers)
JEL-codes: I I1 I3 Q Q5 (search for similar items in EconPapers)
Date: 2023
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