The Impact of Budgeting Process on the Performance of Sme's in China

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THE IMPACT OF THE BUDGETING
PROCESS ON PERFORMANCE IN
SMALL AND MEDIUM-SIZED
FIRMS IN CHINA
Yang Qi

THE IMPACT OF THE BUDGETING PROCESS ON
PERFORMANCE IN SMALL AND MEDIUM-SIZED FIRMS
IN CHINA
杨齐
Yang Qi
Graduation Committee:
Prof. dr. P. J. J. M. van Loon (chairman) University of Twente Prof. dr. P. B. Boorsma (promotor) University of Twente
Dr. P. A. T. M. Geurts (assistant promotor) University of Twente Prof. dr. N. P. Mol University of Twente
Prof. dr. M. R. Kabir University of Twente
Prof. dr. A. J. Groen University of Twente
Prof. dr. ir E. J. de Bruijn University of Twente
Prof. dr. G. J. van Helden University of Groningen
Printed by: Print Partners Ipskamp, Enschede
ISBN: 978-90-365-2983-9
DOI: 10.3990/1.9789036529839
Copyright © 2010 by Yang Qi
All rights reserved. No part of this publication may be reproduced, stored in a database or retrieval system, or published in any form or any way, electronically, mechanically, by print, photoprint, microfilm or any other means without prior written permission from the author and publisher.

THE IMPACT OF THE BUDGETING PROCESS ON
PERFORMANCE IN SMALL AND MEDIUM-SIZED FIRMS
IN CHINA
DISSERTATION
to obtain
the degree of doctor at the University of Twente,
on the authority of the rector magnificus,
prof. dr. H. Brinksma,
on account of the decision of the graduation committee,
to be publicly defended
on Thursday the 18th of February 2010, at 15:00 hrs
by
杨齐
Yang Qi
born on the 29th ofMay, 1980
in Yue Yang, China
This dissertation is approved by:
Prof. dr. P. B. Boorsma (promotor)
Dr. P. A. T. M. Geurts (assistant promotor)
To my parents Yang Shi Tai and Ding Hong
献给我的父母:杨石太和丁红

I
Acknowledgements
I want to show gratitude to many people.
First of all, my warmest appreciations go to my “promotor” Prof. Dr. Peter B. Boorsma and my “assistant promotor” Dr. Peter A.T.M. Geurts. They spent a lot of their time on supervising me during the last years. Their academic knowledge and their spirit have inspired me in so many ways. Without them, I could not get deeper insight into research and finally finish my dissertation.

I deeply appreciate all the professors and staff in the F&A department of University of Twente. Since my first contact with my promotor Prof. Boorsma, I received a very friendly and warm welcome. I thank Prof. Nico Mol, Dr. Sebastiaan Morssinkhof, PhD students Kolja Loebnitz and Saba Ahmad for showing constantly concern on my study. Additionally, I also would like to express my sincere gratitude to the secretaries: Ms. Jolande Kleine, Ms. Manon Jannink, and Ms. Annette Van der Tuuk. They are always so patient and warm-hearted.

I am indebted to all the Chinese organizations and institutions which made it possible to conduct my research. The key-people who helped me are Mr. Nai SheGuang, Mr. Xiao DaYou, Mr. Xiao JunXiong, and Ms. Yang XiXiu.

I cannot express thoroughly my appreciation and gratefulness to my beloved parents Yang ShiTai and Ding Hong, my twin sister Ding Qi, my boyfriend Sebastiaan and his relatives. My father always supports me to acquire more knowledge. My mother, she is an icon of love, always shows great care to her children. My twin sister and Sebastiaan, they have always encouraged me in my study. Their love and sacrifice have no parallels. They must be happy to see my improvement in academics. Yang Qi

Enschede, February 2010
II
III
Table of Contents
ACKNOWLEDGEMENTS.................................................................................................................... I CHAPTER 1...................................................................................................................................... - 1 - INTRODUCTION............................................................................................................................. - 1 - 1.1 BACKGROUND...
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