Budgetary Slack and Information Asymmetry Scales 预算松弛和信息不对称量表（Dunk，1993）

简介

预算松弛（budget slack/budgetary slack）被定义为最终确定的预算水平与最优预算水平之间的差异，使个人或部门目标更容易实现。管理人员可能通过低估收入和夸大成本的策略来制定预算。

参与式预算和预算松弛之间的关系是模糊的，Dunk（1993）通过两个变量研究了参与式预算与预算松弛之间的联系：在下属绩效评估中上级的预算重点以及上级和下属之间的信息不对称程度。

信度与效度

Dunk（1993）调查了澳大利亚悉尼的61家制造业企业，通过电话联系了118位管理人员，要求他们填写问卷，最终由79位管理人员填写并返回了问卷，答复率为67%。因子分析的结果表明，预算松弛量表中的第一个题和第三题的因子负荷低于0.5，予以删除。量表的内部一致性系数为0.68。

信息不对称量表的内部一致性系数为0.79，所有题目负荷在一个因子上，解释了40.1%的方差变异量。

量表

The following statements relate to the budgetary environment in which you work. Please indicate the extent of your agreement with each statement by circling a number from 1 to 7, based on the following scale:

1.Standards set in the budget induce high productivity in my area of responsibility.
2.Budgets set for my area of responsibility are safely attainable.
3.I have to carefully monitor costs in my area of responsibility because of budgetary constraints.
4.Budgets for my area of responsibility are not particularly demanding.
5.Budgetary targets have not caused me to be particularly concerned with improving efficiency in my area of responsibility.
6.Targets incorporated in the budget are difficult to reach.

Please respond to each of the following questions by circling a number from 1 to 7, based on their individual scales:

1.In comparison with your superior, who is in possession of better information regarding the activities undertaken in your area of responsibility?
2.In comparison with your superior, who is more familiar with the input-output relationships inherent in the internal operations of your area of responsibility?
3.In comparison with your superior, who is more certain of the performance potential of your area of responsibility?
4.In comparison with your superior, who is more familiar technically with the work of your area of responsibility?
5.In comparison with your superior, who is better able to assess the potential impact on your activities of factors external to your area of responsibility?
6.In comparison with your superior, who has a better understanding of what can be achieved in your area of responsibility?

计分方法

预算松弛量表共4道题，可以计算量表所包含题目的平均分或总分。

信息不对称量表共6道题，可以计算量表所包含题目的平均分或总分。

量表出处

Dunk, A. S. (1993). The effect of budget emphasis and information asymmetry on the relation between budgetary participation and slack. Accounting review, 400-410.

友情提醒

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