Budget Participation Capacity Configuration (BPCC), Budgeting Participation Requirement and Product Innovation Performance

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题名:	Budget Participation Capacity Configuration (BPCC), Budgeting Participation Requirement and Product Innovation Performance
作者:	Huang, Mu-Jung Cheng, Kuo-Chih Chung, Shao-Hsi Wang, Huo-Ming Wang, Kuo-Hua
贡献者:	經營管理學院
关键词:	BPCC procedural justice self-efficacy trust product innovation performance
日期:	2021-05
上传时间:	2021-07-09T06:11:41Z (UTC)
摘要:	As the relationship between the execution of budget participation and innovation perfor mance is still full of controversy, and the innovation capability formed by the important control elements of the organization is the key to bring about product innovation performance, this study aims to explore the impact of the formation of product innovation capabilities on product innova tion performance under the demand for budget participation. This study proposes the concept of budget participation capacity configuration (BPCC), which is the integration of procedural justice, self-efficacy, and trust in superiors. This study adopted a questionnaire survey to collect sample data from production managers of the electronics-related companies listed on the Taiwan Stock Exchange and employed structural equation modeling to verify measurement model fit and research hypothe ses. The study results present that budgeting participation requirement does not directly affect product innovation performance and confirms that the three organizational control elements together constitute BPCC, which plays a fully intermediary role between budget participation requirement and product innovation performance. The contribution of this research for academic theory is to put forward an explanation of the budget participation-innovation performance dispute, and propose an integrated viewpoint for organizational control elements instead of fragmental studies in the past. For practice, this research provides new evidence for budget participation requirements and sources of innovation capabilities.
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