預算目標困難度對預算參與、預算目標接受度，與管理績效間關係影響之探討：以台灣地區製造業為例

The objective of this research is to examine the perceived level of budgetary goal acceptance as an intervening variable between budgetary participation and managerial performance by using path analysis. The result of this study, based on a questionnaire survey of production managers of publicly own... View More