Empirical research of the use of budgetary control and the effect

本研究的主要目的是通过问卷调查的实证研究来阐明日本企业的预算控制实践。我特别关注了运用预算控制、纵向信息共享和组织学习的效果。为了达到这个目的，我向1623家在东京证券交易所第一部分上市的公司邮寄了问卷，收集了267份回复（回复率：16.5%）。统计检验表明，预算参与和预算控制的互动使用对纵向信息共享具有正向影响。并证实了预算控制过程中的纵向信息共享对预算控制不相容的认知有负面影响，对企业经营的改进有积极作用。

The main purpose of this research is to elucidate practice of budgetary control in Japanese enterprises by empirical research based on a questionnaire survey. Especially, I focused the use of budgetary control, vertically information sharing and organizational learning as the effect.To accomplish this purpose, I mailed questionnaire to 1,623 companies whose listed with first section of the Tokyo Stock Exchange and collected 267 responses (response rate: 16.5%). Statistical test revealed that positive effect of budgeting participation and interactive use of budgetary control on vertical information sharing. And it was confirmed that vertical information sharing in budgetary control process has negative effect on cognition of incompatibility to budgetary control and positive effect on improvement of business operations.