과업상호의존성에 따른 비영리조직 부서관리자의 예산관련행동과 부서성과간의 관계

다국어 초록 (Multilingual Abstract)

This study empirically investigates the relationship between manager`s budget-related behavior(BRB) and departmental performance under the conditions of pooled versus reciprocal task interdependency of departments in nonprofit organizations. Previous research has been subject to following limitations. First, few studies on manager`s BRB have been applied to nonprofit organizations. Second, the moderate variables have hardly been used in previous studies. In order to overcome such shortcomings, this study intends to perform exploratory study. Common factors which have been shown to constitute manager`s BRB are selected through literature review. Second, the investigation of relationship between departmental performance and manager`s BRB is applied to nonprofit organizations. Third, departmental task interdependency is introduced as a moderate variable to examine the moderating effects of organizational characteristics on the relationship between manager`s BRB and departmental performance. The results of this study can be summarized as followings. Subgroup correlation analysis was used to test hypotheses. This study proved that the relationship between the evaluation of budget variance and the departmental performance in nonprofit organizations played a significant moderating effect of the task interdependency only in departments with reciprocal task interdependency. Second, in the relationship between participation in budgeting and the departmental performance, the moderating effect of task interdependency became insignificant. Third, communication between superiors and subordinates, manager`s self-development through budgeting activities, and budget negotiation with other departments had significant moderating effects by task interdependency. These dependent variables influenced more on the departmental performance in pooled task interdependency departments than in reciprocal ones. The results of this study proved that moderate variable, the task interdependency, played an important role in the relationship of manager`s BRB and departmental performance in nonprofit organizations.