The Relationship between Organizational Commitment and Quality of Public Budget Preparation

  • Z-John Liu

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.

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Published
2011-12-15
How to Cite
Liu, Z.-J. (2011). The Relationship between Organizational Commitment and Quality of Public Budget Preparation. Information Management and Business Review, 3(6), pp. 345-359. https://doi.org/10.22610/imbr.v3i6.951
Section
Research Paper