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Is Environmental Uncertainty an antecedent or moderating variable in the design of budgeting systems? An exploratory study


  • Rong-Ruey Duh
  • Hueiling Chen
  • Chee W. Chow


Environmental Uncertainty (EU) has been engaged in budgeting studies both as an antecedent and a moderating variable. Since these treatments have very different implications for theory development and understanding of phenomena, this study empirically explores their relative validity. Using data collected from managers of 440 publicly held Taiwanese companies, the results of path analysis and moderated regression support the view that EU is an antecedent to features of budgeting systems which in turn significantly affect firm performance. The results also reveal a (spurious) significant moderating effect of EU on the relationship between features of the budgeting system and firm performance.

Suggested Citation

  • Rong-Ruey Duh & Hueiling Chen & Chee W. Chow, 2006. "Is Environmental Uncertainty an antecedent or moderating variable in the design of budgeting systems? An exploratory study," International Journal of Accounting, Auditing and Performance Evaluation, Inderscience Enterprises Ltd, vol. 3(3), pages 341-361.
  • Handle: RePEc:ids:ijaape:v:3:y:2006:i:3:p:341-361

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    Cited by:

    1. Adam Maiga & Anders Nilsson & Fred Jacobs, 2014. "Assessing the impact of budgetary participation on budgetary outcomes: the role of information technology for enhanced communication and activity-based costing," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 25(1), pages 5-32, September.
    2. Hamzah Al-Mawali & Tri-Dung Lam, 2016. "Customer Accounting and Environmental Uncertainty: Sequential Explanatory Study," International Review of Management and Marketing, Econjournals, vol. 6(3), pages 532-543.


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