本研究將探討由上而下的預算編制方式、可控性原則及工作負荷之間的關聯性。研究結果發現,由上而下的預算編制方式可增加可控性原則的應用。可控性原則的應用可以減少工作負荷。此外,可控性原則的應用,在由上而下預算編制的方式與工作負荷之間,扮演完全中介的角色。
The paper investigates the effects of a top-down orientation of the budget process on controllability and role overload. The results of this study reveal three important findings. First, a top-down orientation of the budget process increases the controllability principle. Second, controllability principle decreases the role overload. Third, the relationship between a top-down orientation of the budget process and role overload can be fully mediated by controllability principle.