Budget Slack :An Empirical Research Based On Collectivism,Budget Affective Commitment,Budget Helping Behavior

Budget management plays an important role in the enterprise in internal management control, Hansen(2003) argues that it is almost the foundation of all the organization in the management control, however, how effectively to play the role of budget in enterprise management, has always been the main content of management control research.That is to say, it may have all kinds of reasons that make it difficulty for budget to play its role, this paper argues that one of the forms of budget opportunistic: budget slack is one of the important influencing factors, it will greatly inhibit its role in budget management.Under the background of globalization, organizational culture has become increasingly diversified and complicated, in order to cope with the uncertainty environment, budget responsibility will be looking for ways to protect yourself, especially when budget plays an important role in evaluating performance, they will choose to make budget slack, namely underestimate or overestimate the cost income, failed to achieve budget targets to avoid relegation and accused the stigma of incompetent.Organizational culture has an important influence on behavior, organization,what’s more,the employees with a sense of responsibility and faith will adhere to the values in the organization, Employee’s satisfaction and enthusiasm are high in this organization.As long as we do our work well, behavioral scientists think that people should pay more attention to the organization behavior, and then improve the work efficiency, respectively, organizational commitment and organizational citizenship behavior will influence the efficiency of the budget as one of the dimensions.Thus in the budget situation, it will inhibits the budget slack. Firstly,we will discussed that how the emotional commitment and budget helping behavior to affect the budget slack, and carry on the empirical analysis in this paper, under the condition of budget participation.In this article helping behavior in budget and budget affective commitment are two scales, and the sample largely come from xinjiang, China mobile, China telecom in xinjiang, sinopec and the new accounting personnel can group such as state-owned enterprises and xinjiang university of finance and economics university MBA students, xinjiang university MBA students which as the object of investigation with the method of questionnaire. After the scale completion,we will combine the budgetary participation with budgetary slack maturity scale formation of total questionnaire, collecting relevant data, and by using the statistical software SPSS19.0 and AMOS21.0, exploratory factor analysis and confirmatory factor analysis and path analysis method are adopted for model updating.The results show that under the collectivism cultural dimension, with the consideration of budget participation situation, the employees who are characterized by high commitment and helping behavior in budget could suppress budget slack.