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The Impact of Interactive Control in Budget Management on Innovation Performance of Enterprises: From the Perspective of Manager Role Stress

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 2...

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Detalles Bibliográficos
Autores principales: Zeng, Xiangfei, Zhang, Ning, Chen, Lianghua, Zhang, Wenpei
Formato: Online Artículo Texto
Lenguaje:English
Publicado: MDPI 2023
Materias:
Acceso en línea:https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9915300/
https://www.ncbi.nlm.nih.gov/pubmed/36767557
http://dx.doi.org/10.3390/ijerph20032190
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author Zeng, Xiangfei
Zhang, Ning
Chen, Lianghua
Zhang, Wenpei
author_facet Zeng, Xiangfei
Zhang, Ning
Chen, Lianghua
Zhang, Wenpei
author_sort Zeng, Xiangfei
collection PubMed
description 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.
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spelling pubmed-99153002023-02-11 The Impact of Interactive Control in Budget Management on Innovation Performance of Enterprises: From the Perspective of Manager Role Stress Zeng, Xiangfei Zhang, Ning Chen, Lianghua Zhang, Wenpei Int J Environ Res Public Health Article 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. MDPI 2023-01-25 /pmc/articles/PMC9915300/ /pubmed/36767557 http://dx.doi.org/10.3390/ijerph20032190 Text en © 2023 by the authors. https://creativecommons.org/licenses/by/4.0/Licensee MDPI, Basel, Switzerland. This article is an open access article distributed under the terms and conditions of the Creative Commons Attribution (CC BY) license (https://creativecommons.org/licenses/by/4.0/).
spellingShingle Article
Zeng, Xiangfei
Zhang, Ning
Chen, Lianghua
Zhang, Wenpei
The Impact of Interactive Control in Budget Management on Innovation Performance of Enterprises: From the Perspective of Manager Role Stress
title The Impact of Interactive Control in Budget Management on Innovation Performance of Enterprises: From the Perspective of Manager Role Stress
title_full The Impact of Interactive Control in Budget Management on Innovation Performance of Enterprises: From the Perspective of Manager Role Stress
title_fullStr The Impact of Interactive Control in Budget Management on Innovation Performance of Enterprises: From the Perspective of Manager Role Stress
title_full_unstemmed The Impact of Interactive Control in Budget Management on Innovation Performance of Enterprises: From the Perspective of Manager Role Stress
title_short The Impact of Interactive Control in Budget Management on Innovation Performance of Enterprises: From the Perspective of Manager Role Stress
title_sort impact of interactive control in budget management on innovation performance of enterprises: from the perspective of manager role stress
topic Article
url https://www.ncbi.nlm.nih.gov/pmc/articles/PMC9915300/
https://www.ncbi.nlm.nih.gov/pubmed/36767557
http://dx.doi.org/10.3390/ijerph20032190
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