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題名:預算強調對預算寬列外溢效果之研究:認知失調、信任與短期導向的影響效果
作者:林元盛
作者(外文):LIN, YUAN-SHENG
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:2023
主題關鍵詞:預算強調預算寬列認知失調信任外溢效果Budget EmphasizeBudget SlackSpillover EffectManagerial Short-term OrientationTrust
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「創新」是經濟發展活動最主要的動力來源,為現有的思維模式提出有別於不同日常活動方式或一般見解做為導向,來自經濟大師:熊彼德「創新理論」自二十世紀初期所提出。創新的重要來自於由管理大師:彼得‧杜拉克發表點出世紀經典的名言:「不創新即滅亡」 (Innovate or Perish)。對台灣中小企業而言,創新亦是近代主流發展增加核心競爭力與獲利的重要來源之一,但必須有賴於預算資源分配挹注,方始能於補助在各項支出。本研究探討台灣中小企業經理人參與式預算對預算強調在預算寬列之影響,並使用認知失調、對上司之信任為態度中介變數,雖能抑制短期導向但卻又可造成預算寬列增加之外溢效果。本研究預計採用SEM模型來檢驗假說模型,研究樣本預計取自台灣證交所中的78家高科技製造相關公司:台灣中部中小企業部門主管或在其部門任職專業經理人共134位,採隨機抽樣並透過問卷調查的方式。研究結果將顯示預期認知失調與信任態度的中介效果能獲得支持,認知失調與信任扮演預算參與在預算寬列的中介角色。經理人預算參與雖然能直接、間接透過中介變數進而降低短期導向之反功能行為,但卻又產生另一反功能行為預算寬列之外溢效果。本文的研究結果將提供了管理意涵與未來的研究之方向。
"Innovation" is the main driving force behind economic development activities, providing a different way of thinking to existing patterns of thought or a different way of thinking. This is the result of the 'innovation theory' developed by the Master Economist : Joseph Alois Schumpeter in the early 20th century. The importance of innovation comes from the century-old quote by Master Management :Peter Drucker : ("Innovate or Perish"). Innovation has been also one of the most important sources of core competitiveness and profitability in recent mainstream development unusual in the small and medium-sized enterprises (SME) of Taiwan.The purpose of the study of research background we explore constructing structural relationships between budgetary emphasize on budget control, information asymmetry, trust, product innovation, and spillover effects (which the purpose of this study includes managing short-run orientation). These predictions are supported to some extent by the results of a questionnaire survey of 134 middle managers of 78 companies listed on the Taiwan Stock Exchange in the high-tech manufacturing sector, which path analysis was used to test our hypothesis.
Empirical evidence from the research aims of this project suggested that increased budgetary engagement through product innovation appears to spillover to another form (managing short-term orientation). The results show that those business units that are more profitable are affected by more budgetary involvement, which increases the propensity to increase product innovation, thereby reducing the short-term orientation of management. Trust also mediates between budget emphasize and the significance of product innovation, and future directions for research on this issue are discussed.
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