An International Meeting of the American Accounting Association American Accounting Association 2006 Annual Meeting August 6–9, 2006 Washington, D.C.

Yeun - Wen Chang
Department of Public Finance and Taxation National Taichung Institute Of Technology Taichung 40401 Taiwan

Ruey - Dang (Ray) Chang
Department of Business Management National Sun Yat - Sen University Kaohsiung 804 Taiwan

Yu - Cheng Chen
Department of Finance National Chung Hsing University Taichung 402 Taiwan

Ching - Ping Chang
Auditor Diwan Ernst & Young Taichung 403 Taiwan

Shao Chun Wu
Semi - Senior Deloitte & Touche Taichung Taiwan

Abstract: We adopt the viewpoint of participative budgeting congruence to investigate the direct and indirect impact of budget participation on corporate and individual performance. This study also uses job satisfaction and job-related tension as the intermediate variables to discuss the relationship of budget participation and performance. The empirical results show that: (1) When the effect of participative budgeting congruence is not controlled, budget participation has a direct impact on individual performance and an indirect impact on corporate performance through job satisfaction. (2) When the effect of participative budgeting congruence is controlled, the budget participation has also direct impact on individual performance.

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