호텔관리자의 예산참여가 직무몰입 및 성과에 미치는 영향에 관한 연구 = A Study on the Effects of Budgetary Participation in Budgetary Performance and Budlget-Related Behavior of Hotel Managers

다국어 초록 (Multilingual Abstract)

This study aims at examining budgetary behavior and attitudes of hotel managers and analyzing effects of budgetary participation on budgetary performance and Budget-Related Behavior. Considering job involvement as a moderator variable it also focuses on relations between budgetary participation and dependent variables, coordination roles. Hotel managers` budgetary participation significantly affects budgetary performance and Budget-Related Behavior in some parts. The role of job involvement as a moderator variable in the relation of budgetary participation, performance and Budget-Related Behavior has resulted in showing some relation between budgetary performance and Budget-Related Behavior. As a conclusion, the budget which quantifies planning activities of the hotel business is meaningful as a guide for adjustment and performance of management activities. each business outlet has its own budgetary system owing to organizational characteristics of the hotel which is departmentalized by the job function, opinions and roles of managers of middle and low levels in each department should be respected. When these managers are participated and cooperated in the process of the budgetary goal setting and evaluation by the budge, the goal of an organization can be successfully achieved.