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題名：道德疏離、認知失調與倫理決策意向對預算鬆弛之影響
作者：王國華
作者(外文)：WANG, KUO-HUA
校院名稱：國立彰化師範大學
系所名稱：財務金融技術學系
指導教授：鄭國枝
吳明政
學位類別：博士
出版日期：2022
主題關鍵詞：道德疏離；認知失調；倫理決策意向；預算鬆弛；Moral Disengagement；Social Cognitive Dissonance；Ethical Decision-Making Intention；on Budget Slack
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先前的文獻提出了企業預算鬆弛之前因後果，大多數研究認為預算鬆弛對企業有許多負面影響包括對組織產生重大反功能行為。但大部分文獻都只是針對人力管理或 組織管理相關變數探討，有關於經理人行為與心理層面認知、態度等重要變數探討卻付之闕如。本研究根據社會認知理論與計畫行為理論，主張經理人預算鬆弛的行為是一種理性的行為，不但受到態度、主觀規範及知覺反功能行為之控制的影響，也受到認知、行為與自我效能的影響。此外本研究藉由縱斷面研究，探討企業經理人的預算鬆弛行為所衍生傷害企業之反功能行為。在分析方法上，透過量化的問卷設計及發放的方式收集160份台灣中部中小企業經理人有效的樣本，作為架構下之實證研究，並採用驗證性因素分析(CFA)印證變數間的路徑關係。研究結果顯示大致符合本研究預期，預算鬆弛將強化受到態度、主觀規範及知覺反功能行為之控制的影響，也受到認知、行為與自我效能的影響。最後，本研究將提出有助於管理會計學者及一般實務界瞭解經理人預算鬆弛的行為所衍生計畫行為模式，透過該模式提出解決傳統製造公司經理人之管理意涵。
Previous studies provided budget slack causes and consequences. Most studies suggest that budget slack have a negative impact on the organization including significant dysfunctional behaviors for the organization. However, most of the literature is only for human management or organizational management related variables for discussion. On the psychological and behaviors level of managers cognitive, attitudes and other important variables to explore but failed to discuss. According planned behavior theory (TPB) and social-cognitive theory. This study suggests that managers’ budget slack behavior is a rational behavior not only is it influenced by attitudes, subjective norms and perceived budget slack control effect, but also by cognitive, behavioral and self-efficacy. In addition, this study would like to through longitudinal study to explore the business manager's behavior under budget slack by psychology basis. Finally, through a combination of this study is to simultaneously qualitative and quantitative methods of research, this study is expected to exploring the complete budget slack of the manager's behavior’s mode. In terms of analysis methods, 160 valid samples of managers of SMEs in central Taiwan were collected through quantitative questionnaire design and distribution, as an empirical study under the framework, and confirmatory factor analysis (CFA) was used to verify the path relationship between variables. The results of the study were generally in line with the expectations of this study. Budget slack will be intensified by the control of attitudes, subjective norms, and perceived dysfunctional behavior, as well as by cognition, behavior, and self-efficacy. Finally, this study will propose a planning behavior model that is helpful for management accounting scholars and general practitioners to understand managers' budget slack behaviors, and through this model, proposes a solution to the management implications of managers in traditional manufacturing companies.
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