Open AccessThe Relationship between Organizational Commitment and Quality of Public Budget Preparation
Author(s) -
Z-John Liu
Publication year - 2011
Publication title -
information management and business review
Language(s) - English
Resource type - Journals
ISSN - 2220-3796
DOI - 10.22610/imbr.v3i6.951
Subject(s) - organizational commitment , task (project management) , quality (philosophy) , business , empirical evidence , operations management , psychology , economics , management , social psychology , philosophy , epistemology
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.