School of Business, Anhui University of Technology, Ma'anshan 243032, China.
School of Economics and Management, Southeast University, Nanjing 211100, China.
Int J Environ Res Public Health. 2023 Jan 25;20(3):2190. doi: 10.3390/ijerph20032190.
This study aimed to study the influence of the interactive budget on enterprise innovation performance from the perspective of managerial psychology, and to examine the mediating effect of managers' stress and the moderating effect of environmental turbulence in this influence. The study collected 228 managers' data in the Yangtze River Delta region of China through online questionnaires; the structural equation model is constructed by IBM SPSS Amos 24.0, and the data is analyzed by Mplus 7.4 and IBM SPSS 23.0. The results showed that: (1) an interactive budget positively affects enterprise innovation performance; (2) the role stress of managers plays a partial mediating role in the relationship between an interactive budget and enterprise innovation performance; (3) environmental turbulence positively moderates the relationship between the interactive budget and enterprise innovation performance; and (4) the positive effect of the interactive budget on enterprise innovation performance is more significant in enterprises with a high proportion of female managers, and the negative effect on the role stress of managers is more significant in high-tech enterprises. In theory, the results enrich the research on the impact of an interactive budget on individual managers' psychology, and further reveals the "black box" of the impact of an interactive budget on enterprise innovation performance; in practice, the results make enterprises attach importance to the influence of control environments on the psychological health of managers, and provides a reference for enterprises to use control methods rationally to promote innovation in budget management.
本研究旨在从管理心理学的角度研究交互式预算对企业创新绩效的影响，并检验管理者压力在这种影响中的中介作用和环境动荡的调节作用。研究通过在线问卷收集了中国长三角地区 228 位经理的数据；通过 IBM SPSS Amos 24.0 构建结构方程模型，并通过 Mplus 7.4 和 IBM SPSS 23.0 对数据进行分析。结果表明：（1）交互式预算对企业创新绩效有正向影响；（2）管理者角色压力在交互式预算与企业创新绩效之间的关系中起部分中介作用；（3）环境动荡正向调节交互式预算与企业创新绩效之间的关系；（4）交互式预算对企业创新绩效的正向影响在女性管理者比例较高的企业中更为显著，对管理者角色压力的负向影响在高科技企业中更为显著。在理论上，研究结果丰富了关于交互式预算对个体管理者心理影响的研究，进一步揭示了交互式预算对企业创新绩效影响的“黑箱”；在实践上，研究结果使企业重视控制环境对管理者心理健康的影响，并为企业合理运用控制方法促进预算管理创新提供了参考。
