The Mediation Effect of Work Motivation on the Relationship between Budgetary Goal Difficulty and Budget Performance

Komura Ayuko, Hirai Hirohisa

doi:10.24747/jma.31.1_127

Bibliographic Information

Other Title

予算目標の困難度と予算業績の関連に対するワークモチベーションの媒介効果

Abstract

<p>This paper investigates whether accomplishment work motivation mediates the relationship between budgetary goal difficulty and budget performance. Hierarchical multiple regression analysis revealed that the budgetary goal difficulty had a statistically significant positive effect on accomplishment work motivation and that accomplishment work motivation had a statistically significant positive effect on budget performance. Furthermore, the indirect effect test revealed that the budgetary goal difficulty has a statistically significant negative direct effect on budget performance, whereas it has a positive indirect effect through accomplishment work motivation.</p>

Journal

The Journal of Management Accounting, Japan

The Journal of Management Accounting, Japan 31 (1), 127-144, 2023-03-28

The Japanese Association of Management Accounting

Keywords

Details 詳細情報について

CRID: 1390858518834587904

DOI: 10.24747/jma.31.1_127

ISSN: 24340529; 09187863

Text Lang: ja

Data Source

JaLC
KAKEN

Abstract License Flag: Disallowed

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