英文摘要 |
Previous literatures have differing opinions on the relationship between budget control and product innovation performance. Proponents of the low level of budget control argue that it permits companies to experiment with new strategies and innovative projects in a more resourced environment. Proponents of the high level of budget control counter that the low level of budget control promotes undisciplined and diminished incentives to product innovation performance. Results from a questionnaire survey of 135 R&D managers with budget responsibilities in high-tech manufacturing companies, which were listed in the Taiwan Stock Exchange Market, provide part support for these predictions. Curve regression analysis and moderated regression analysis are used and the results support our hypotheses. The findings of this study support our expectation that management accounting system has a positive and significant influence on product innovation performance when the level of budget control is high, but has no significant effect when the level of budget control is low. In a less resourced environment, management accounting system is required to capture and reflect the information that managers require for the more effective operation of product innovation processes. |