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題名：管理會計系統對知覺決策攸關資訊與效能之影響
作者：鍾紹熙
作者(外文)：Shao-hsi Chung
校院名稱：國立中山大學
系所名稱：企業管理學系研究所
指導教授：倪豐裕
學位類別：博士
出版日期：2009
主題關鍵詞：策略型態；管理績效；知覺決策攸關資訊；管理會計系統；Perceived Decision-Relevant Information；Management Accounting Systems；Strategy Type；Managerial Performance
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本研究主要目的，在探討廣範圍和彙總性兩種管理會計系統與管理績效之關係，是否受到知覺決策攸關資訊的中介影響，以及，廣範圍與彙總性兩種管理會計系統和知覺決策攸關資訊的關聯性、知覺決策攸關資訊和管理績效的關聯性，是否受到不同策略型態 (差異化策略及低成本策略) 的影響。
本研究共建立18個待驗證的假設，為驗證這些假設，本研究主要使用路徑分析法，並採問卷調查法進行研究，研究對象係台灣地區電子產業上市 (櫃) 公司的廠長及其下屬員工，共回收112份有效配對的問卷，實證結果發現了下列關係的存在：
(一) 廣範圍管理會計系統和管理績效具正向關聯性，而且彙總性管理會計系統和管理績效也具正向關聯性。
(二) 廣範圍管理會計系統和管理績效間，存在著知覺決策攸關資訊的完全中介效果。其中，廣範圍管理會計系統和知覺決策攸關資訊具有正向關聯性、知覺決策攸關資訊和管理績效亦具有正向關聯性。
(三) 彙總性管理會計系統和管理績效間，存在著知覺決策攸關資訊的部分中介效果。其中，彙總性管理會計系統和知覺決策攸關資訊具正向關聯性、知覺決策攸關資訊和管理績效亦具有正向關聯性。
(四) 當企業傾向差異化策略時，廣範圍管理會計系統和管理績效間，存在著知覺決策攸關資訊的完全中介效果。其中，廣範圍管理會計系統和知覺決策攸關資訊具有正向關聯性、知覺決策攸關資訊和管理績效亦具有正向關聯性。此外，當企業傾向差異化策略時的完全中介效果，會較全體樣本企業的完全中介效果更為明顯。
(五) 當企業傾向低成本策略時，廣範圍管理會計系統和管理績效間，不存在知覺決策攸關資訊的中介效果。其中，廣範圍管理會計系統和知覺決策攸關資訊不具關聯性，然而，知覺決策攸關資訊和管理績效仍具正向關聯性。
(六) 相較於低成本策略，當企業傾向差異化策略時，在廣範圍管理會計系統為前置變數下，只有廣範圍管理會計系統和知覺決策攸關資訊的正向關聯性較強，然而，知覺決策攸關資訊和管理績效的正向關聯性並無較強。
(七) 當企業傾向差異化策略時，彙總性管理會計系統和管理績效間，存在著知覺決策攸關資訊的完全中介效果。其中，彙總性管理會計系統和知覺決策攸關資訊具有正向關聯性、知覺決策攸關資訊和管理績效亦具有正向關聯性。
(八) 當企業傾向低成本策略時，彙總性管理會計系統和管理績效間，亦存在知覺決策攸關資訊的完全中介效果。其中，彙總性管理會計系統和知覺決策攸關資訊具正向關聯性、知覺決策攸關資訊和管理績效也具正向關聯性。
(九) 相較於低成本策略，當企業傾向差異化策略時，在彙總性管理會計系統為前置變數下，彙總性管理會計系統和知覺決策攸關資訊的正向關聯性並無較強、知覺決策攸關資訊和管理績效的正向關聯性也無較強。
(十) 策略型態與兩種管理會計系統都不具關聯性。亦即，無論企業傾向差異化策略或低成本策略，都不會影響經理人使用廣範圍或彙總性管理會計系統的程度。
本研究從上述的研究成果中，提出重要的管理意涵，並闡述對學術界的貢獻及對實務界的建議，最後說明本研究的限制及未來可能的研究方向。
The main purpose of this study is to examine the perceived decision-relevant information (PDRI) as an intervening variable between two kinds of management accounting systems - broad scope and aggregation (broad scope MAS/aggregation MAS) and managerial performance. This study also examines the impact of strategy types (differentiation and low cost strategies) on the relationships between broad scope MAS/aggregation MAS and PDRI, and between PDRI and managerial performance.
For testing the 18 hypotheses, this study mainly employs the path analysis, and adopts a questionnaire survey sampling from plant managers and their subordinate in Taiwan’s electronic companies listed in Taiwan Stock Exchange Market. Deriving from the 112 effective matched responses, the study reveals the following results:
1. Both the relationships between broad scope MAS and managerial performance, and between aggregation MAS and managerial performance are positive.
2. There is a full mediating effect of PDRI between broad scope MAS and managerial performance. In which, the relationship between broad scope MAS and PDRI is positive, and the relationship between PDRI and managerial performance is also positive.
3. There is a partial mediating effect of PDRI between aggregation MAS and managerial performance. In which, the relationships between aggregation MAS and PDRI, and PDRI and managerial performance are positive.
4. When companies tend to adopt a differentiation strategy, there is a full mediating effect of PDRI between broad scope MAS and managerial performance. In which, the relationship between broad scope MAS and PDRI is positive, and the relationship between PDRI and managerial performance is also positive. Besides, when companies tend to adopt a differentiation strategy, the full mediating effect is more pronounced than that of the overall sample companies.
5. When companies tend to adopt a low cost strategy, there is not a mediating effect of PDRI between broad scope MAS and managerial performance. In which, there isn’t a relationship between broad scope MAS and PDRI, but, the relationship between PDRI and managerial performance is still positive.
6. Comparing with the low cost strategy, when companies tend to adopt a differentiation strategy, under the broad scope MAS as antecedent variable, the positive relationship between broad scope MAS and PDRI is stronger, but, the positive relationship between PDRI and managerial performance is not stronger.
7. When companies tend to adopt a differentiation strategy, there is a full mediating effect of PDRI between aggregation MAS and managerial performance. In which, the relationship between aggregation MAS and PDRI is positive, and the relationship between PDRI and managerial performance is also positive.
8. When companies tend to adopt a low cost strategy, there is also a full mediating effect of PDRI between aggregation MAS and managerial performance. In which, the relationship between aggregation MAS and PDRI is positive, and the relationship between PDRI and managerial performance is also positive.
9. Comparing with the low cost strategy, when companies tend to adopt a differentiation strategy, under the aggregation MAS as antecedent variable, the positive relationship between aggregation MAS and PDRI is not stronger, and the positive relationship between PDRI and managerial performance is not stronger either.
10. Strategy type is not associated with two kinds of MAS. That is, no matter differentiation strategy or low cost strategy that company tends to adopt, both strategies can not impact the level of using broad scope MAS or aggregation MAS by managers.
From above results, this study provides important management implications, and presents contributions for academy in researches and suggestions for business in practice. Finally, the research limitations and possibly future researches are presented.
中文部分：
倪豐裕、莊曜凱、邱炳乾，2006，知覺任務不確定性、組織承諾、管理會計資訊系統三者對管理績效交互作用之影響，管理與系統，第十三卷第一期，頁1至14。new window
倪豐裕、蘇志泰，2001，知覺環境不確定性、任務不確定性、組織分權對知覺管理會計系統有用性的影響效果，管理與系統，第八卷第二期，頁147至168。
祝道松、林淑美、倪豐裕，2003，預算目標困難度對預算參與、預算目標接受度，與管理績效間關係影響之探討：以台灣地區製造業為例，管理學報，第二十卷第五期，頁1023至1043。new window
張瑞當、張允文，2001，策略、組織結構與環境對管理會計資訊系統的特徵與績效之影響，管理評論，第二十卷第四期，頁137至173。new window
張瑞當、張允文、倪豐裕，2000，工作特性與會計資訊系統特徵對使用者滿意度影響之實證研究，亞太管理評論，第五卷第三期，頁287至298。new window
彭台光、高月慈、林鉦棼，2006，管理研究中的共同方法變異：問題本質、影響、測試和補救，管理學報，第二十三卷第一期，頁77至98。

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臺灣人文及社會科學引文索引資料庫

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