Is environmental uncertainty an antecedent or moderating variable in the design of budgeting systems? An exploratory study

Rong Ruey Duh, Hueiling Chen, Chee W. Chow

Research output: Contribution to journalArticlepeer-review

5 Citations (Scopus)

Abstract

Environmental Uncertainty (EU) has been engaged in budgeting studies both as an antecedent and a moderating variable. Since these treatments have very different implications for theory development and understanding of phenomena, this study empirically explores their relative validity. Using data collected from managers of 440 publicly held Taiwanese companies, the results of path analysis and moderated regression support the view that EU is an antecedent to features of budgeting systems which in turn significantly affect firm performance. The results also reveal a (spurious) significant moderating effect of EU on the relationship between features of the budgeting system and firm performance.

Original languageEnglish
Pages (from-to)341-361
Number of pages21
JournalInternational Journal of Accounting, Auditing and Performance Evaluation
Volume3
Issue number3
DOIs
Publication statusPublished - 2006
Externally publishedYes

Keywords

  • Antecedent variables
  • Budgeting systems
  • Environmental Uncertainty (EU)
  • Moderating variables
  • Performance

ASJC Scopus subject areas

  • Accounting
  • Finance
  • Organizational Behavior and Human Resource Management

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