호텔業에서의 豫算 參與가 豫算 成果에 미치는 影響

The Effect of Budget Participation on Managerial Performance in the Hotel Industry: Focused on the Mediating Variables of Superior-Subordinate Relationship

The focus of this study was to examine the mediating effects of superior-subordinate relationship between budget participation and managerial performance in hotel industry. The hotel industry is a people-oriented industry, its business are characterized by personalized services and face-to-face or direct contacts of managers and employees with customers and also the competition is becoming increasingly fierce. Because of this industry nature, budget participation is essential to apply market situational information to budget setting, and this can lead positive result on managerial performance. Also superior-subordinate relationship is another key element to result in positive managerial performance. This study attempts to investigate whether budget participation improve managerial performance with positive superior-subordinate relationship in hotel industry. The results suggest that positive superior-subordinate relationship leads better managerial performance.