Moderated Multiple Regression Models Research Articles

The joint effect of budgetary participation and broad‐scope management accounting systems on management performance

PurposeThe purpose of this paper is to examine the interaction effect of budgetary participation (BP) and broad‐scope management accounting systems (BMAS) on management performance (MP).Design/methodology/approachA survey questionnaire was administered to managers of listed electronics companies in Taiwan. A moderated multiple regression model containing a product term was used to examine the interaction effect among BMAS, BP, and MP.FindingsThe results show the presence of a non‐monotonic interaction relationship between BP and MP over the range of the extent of BMAS. These findings support the hypothesis that a high (low) perceived usefulness of BMAS information is correlated with MP in situations of high (low) BP.Originality/valueThe paper provides additional empirical evidence to make clear the nature of the interaction between BP and BMAS impacting MP. The empirical evidence presented in the paper reveals that BMAS plays an essential mediating role in the relationship between BP and MP. Firms implementing a BP system should pay particular attention to the fit collocation of both BMAS and BP.

The effects of inter-role conflicts on turnover intention among frontline service providers: does gender matter?

This study contrasts the different levels of the work and family conflict on turnover intention between male and female service employees. A conceptual model of the relationship between work-family conflicts (WFCs), family-work conflicts (FWCs), job stress, job satisfaction, and turnover intention is proposed and empirically tested across male and female service providers. The moderated multiple regression models are applied to data collected from frontline employees within two service industries in Taiwan to test the hypotheses. Results of this study indicate that WFC affects female employees' job stress more strongly than it does in males; more importantly, FWC and job stress have stronger effects on turnover intention among female service employees.