The Relationship between Organizational Commitment and Quality of Public Budget Preparation
Year: 2011
Type: article
Study design: Observational Study
Abstract: The study explores the relationship between organizational commitment of workers in public sectors and the quality of budget preparation. Through questionnaire survey, the study is conducted on people working on budget planning and preparation. The multi-layer regression analysis method implemented on empirical evidence finds that organizational commitment and task uncertainly each have significantly positive and negative effect on the quality of budget preparation, respectively, while under a high task uncertainty, the retrospective effects of independent variables have significant effect on quality of budget preparation. Based on the above findings, the study proposes that an enhancement on organizational commitment of budget preparers will help to increase the quality of budget preparation.
Author: Z-John Liu
Institutions: Chaoyang University of Technology, Ling Tung University
Language: English
Subfield: Public Administration
Field: Social Sciences
Domain: Social Sciences
Open Access status: diamond
OpenAlex ID: W2567596483