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Budget Participation And Jobperformance Of South Korean managers Mediated By Job satisfaction And Job Relevant information

机译：工作满意度和工作相关信息介导的韩国管理人员的预算参与和工作绩效

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Purpose - The purpose of this paper is to extend the participative budgeting literature, and specifically the budgetary participation literature that has examined the casual mechanisms linking participation to satisfaction/performance and the literature that has examined culture as an explanatory factor in the budgetary participation/performance relationship. Design/methodology/approach - This paper employs the path model to examine and compare the budget participation-performance relationship for South Korean managers working for either US controlled or Asian controlled companies in South Korea. The path model allows the examination of the direct effects of budget participation on performance and the indirect effects between budget participation and performance that run through job satisfaction and job relevant information. Findings - The primary findings of this study are that while there are strong associations between budget participation and performance for both samples of managers, the causal mechanisms connecting budget participation to performance are different between these two groups. The information-communication connection between budget participation and performance is stronger among the South Korean managers working for US controlled companies. Research limitations/implications - Our study suffers from three common limitations found in all survey research: lack of temporal precedence between the independent and dependent variables; any limitations imbedded in the scales used to measure our variables; and generalizability of our samples. Originality/value - The findings presented in this paper should have important implications for US companies employing US management techniques in their foreign operations.
机译：目的-本文的目的是扩展参与性预算文献，尤其是扩展了研究参与度与满意度/绩效之间联系的偶然机制的预算参与性文献，以及研究了文化作为预算参与/绩效的解释性因素的文献关系。设计/方法/方法-本文采用路径模型来检查和比较在韩国由美国控制或亚洲控制公司工作的韩国管理人员的预算参与绩效关系。路径模型允许检查预算参与对绩效的直接影响以及预算参与和绩效之间的间接影响，这些间接影响是通过工作满意度和工作相关信息得出的。发现-这项研究的主要发现是，尽管两个经理样本的预算参与度与绩效之间都有很强的联系，但是，这两组之间将预算参与度与绩效联系起来的因果机制却有所不同。在为美国控股公司工作的韩国管理人员中，预算参与和绩效之间的信息交流联系更加紧密。研究局限性/含义-我们的研究遭受了所有调查研究中的三个普遍局限性：独立变量和因变量之间缺乏时间优先性；用于衡量我们的变量的天平中存在的任何限制；样本的通用性。原创性/价值-本文中提出的发现对在美国企业中采用美国管理技术的美国公司具有重要的意义。

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