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題名：The Effects of Budgetary Goal Difficulty and Participation on Budgetary Performance
書刊名：交大管理學報
作者：倪豐裕 引用關係／陳火坤
作者(外文)：Ni, Feng-yu／Chen, Huo-kun
出版日期：2000
卷期：20:2
頁次：頁1-19
主題關鍵詞：預算目標困難度；預算參與；預算績效；交互作用；Budgetary goal difficulty；Budgetary participation；Budgetary performance；Interaction
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(1) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:1
  • 共同引用共同引用:0
  • 點閱點閱:41
管理會計文獻中研究預算目標困難度和預算參與對預算績效共同效果的文獻不多。本研究探討預算目標困難度和預算參與對預算績效的交互作用效果，以問卷調查台灣48家製造公司的64位經理人，並以迴歸方法分析資料，結果證實預算目標困難度及參與對預算績效存在著非單調性的交互作用關係，亦即在高預算參與的情境下，設定困難度高的預算目標可以改善經理人的預算績效。
In the management accounting literature few studies have examined the combined effects of budgetary goal difficulty and participation on budgetary performance. This study investigates the interaction effect of budgetary goal difficulty and budgetary participation on the budgetary performance of middle-level managers. Responses were gathered by means of a questionnaire survey from 64 managers in Taiwan and analyzed using regression analysis. The findings indicate the presence of nonmonotonic relationship between budgetary goal difficulty and budgetary performance over the range of the degree of budgetary participation. More specifically, the results indicate that a higher level of budgetary goal difficulty was associated with a higher budgetary performance for managers working under conditions of high degree of budgetary participation.
期刊論文
1.Schoonhoven, C. B.(1981)。Problems with Contingency Theory: Testing Assumptions Hidden within the Language of Contingency "Theory"。Administrative Science Quarterly，26(3)，349-377。  new window
2.Smith, David Horton(1967)。Correcting for Social Desirability Response Sets in Opinion-Attitude Survey Research。Public Opinion Quarterly，31(1)，87-94。  new window
3.Hirst, M. K. and Yetton, P. W.(1999)。The Effects of Budget Goals and Task Interdependence on the Level of and Variance in Performance: A Research Note。Accounting, Organizations and Society，24(3)，205-216。  new window
4.Southwood, K. E.(1978)。Substantive Theory and Statistical Interactions: Five Models。American Journal of Sociology，83(5)，1154-1230。  new window
5.Ganster, D. C.、Hennessey, H. W.、Luthans, F.(1983)。Social Desirability Response Effects: Three Alternative Models。The Academy of Management Journal，26(2)，321-331。  new window
6.Brownell, P.(198210)。A field study examination of budget budgetary participation and locus of control。The Accounting Review，57(4)，766-777。  new window
7.Kenis, I.(1979)。Effects of Budgetary Goal Characteristics on Managerial Attitudes and Performance。The Accounting Review，54(4)，707-721。  new window
8.Kren, L.(1992)。Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility。The Accounting Review，67(3)，511-526。  new window
9.Milani, K. W.(1975)。The Relationship of Participation in Budget-Setting to Industrial Supervisor Performance and Attitudes: A Field Study。The Accounting Review，50(2)，274-284。  new window
10.Hollenbek, J. R.、Klein, H. J.(1987)。Goal Commitment and the Goal-setting Process: Problems, Prospects, and Proposals for Future Research。Journal of Applied Psychology，72(2)，212-220。  new window
11.Locke, E. A.(1968)。Toward a theory of task motivation and incentive。Organizational Behavior and Human Performance，3(2)，157-189。  new window
12.Erez, M.、Earley, P. C.、Hulin, C. L.(1985)。The Impact of Participation on Goal Acceptance and Performance: A Two Step Model。Academy of Management Journal，28(1)，50-66。  new window
13.Govindarajan, V.、Fisher, J.(1990)。Strategy, Control Systems, and Resource Sharing: Effects on Business-Unit Performance。Academy of Management Jourmal，33(2)，259-285。  new window
14.Merchant, K. A.(1981)。The Design of the Corporate Budgeting System: Influences on Managerial Behavior and Performance。The Accounting Review，56(4)，813-829。  new window
15.Hollenbeck, J. R.、Williams, C. R.、Klein, H. J.(1989)。An Empirical Examination of the Antecedents of Commitment to Difficult Goals。Journal of Applied Psychology，74(1)，18-23。  new window
16.Locke, E. A.、Shaw, K. N.、Saari, L. M.、Latham, G. P.(1981)。Goal setting and task performance: 1969-1980。Psychological Bulletin，90(1)，125-152。  new window
17.Anderson, C. D.、Warner, J. L.、Spencer, C. C.(1984)。Inflation Bias in Self-Assessment Examinations: Implications for Valid Employee Selection。Journal of Applied Psychology，574-580。  new window
18.Dossett, D. L.、Latham, G. P.、Mitchell, T. R.(1979)。Effects of Assigned Versus Participatively Set Goals, Knowledge of Results, and Individual Differences on Employee Behavior When Goal Difficulty Is Held Constant。Journal of Applied Psychology，64，291-298。  new window
19.Hirst, M. K.(1983)。Capsules and Comments: Reliance on Accounting Performance Measures, Task Uncertainty, and Dysfunctional Behavior: Some Extensions。Journal of Accounting Research，21(2)，596-605。  new window
20.Hirst, M. K.(1987)。The Effects of Setting Budget Goals and Task Uncertainty on Performance: A Theoretical Analysis。The Accounting Review，62，774-784。  new window
21.Hirst, M. K.、Lowy, S. M.(1990)。The Additive and Interactive Effects of Budgetary Goal Difficulty and Feedback on Performance。Accounting, Organizations and Society，15(5)，425-436。  new window
22.Latham, G. P.、Erez, E. A.、Locke, E. A.(1988)。Resolving Scientific Disputes by the Joint Design of Crucial Experiments by the Antagonists: Application to the Erez-Latham Dispute Regarding Participation in Goal Setting。Journal of Applied Psychology，November，753-772。  new window
23.Locke, E. A.、Schweiger, D. M.、Latham, G. P.(1986)。Participation in Decision Making: Where should it be used。Organizational Dynamics，16(Winter)，65-79。  new window
24.Renn, R. W.(1998)。Participation's Effect on Task Performance: Mediating Roles of Goal Acceptance and Procedural Justice。Journal of Business Research，41(2)，115-125。  new window
25.Steers, R. M.(1976)。Factors Affecting Job Attitudes in a Goal-setting Environment。The Academy of Management Journal，19，6-16。  new window
26.Tubbs, M. E.(1993)。Commitment as a Moderator of the Goal-Performance Relation: A Case for Clearer Construct Definition。Journal of Applied Psychology，78(1)，86-97。  new window
27.Wagner, J. A.、Cooding, R. Z.(1987)。Effects of Societal Trends on Participation Research。Administrative Science Quarterly，32，241-262。  new window
28.Yukl, G. A.、Latham, G. P.(1978)。Interrelationships among Employee Participation, Individual Differences. Goal Difficulty, Goal Acceptance, Goal Instrumentality, and Performance。Personnel Psychology，31，305-323。  new window
29.Zerbe, W.、Paulhus, D.(1987)。Socially desirable responding in organizational behavior: a reconception。The Academy of Management Review，12，250-264。  new window
30.Murray, D.(1990)。The Performance Effects of Participative Budgeting: An Integration of Intervening and Moderating Variables。Behavioral Research in Accounting，2(2)，104-123。  new window
會議論文
1.Raval, V.(1982)。Differences in Meaning and Relationship Between Levels of Participation in Budget Setting。沒有紀錄。  new window
學位論文
1.Milani, K. R.(1972)。Budgeting in an Industrial Setting: A Field Study of the Relationship Between Involvement in Budget-setting and Job Performance and Attitudes，0。  new window
圖書
1.Hopwood, A. G.(1976)。Accounting and Human Behaviour。Englewood Cliffs, NJ：Prentice Hall。  new window
2.Crowne, D.、Marlowe, D.(1964)。The Approval Motive。The Approval Motive。New York, NY。  new window
圖書論文
1.Locke, E. A.、Schweiger, D. M.(1979)。Participation in Decision-Making: One More Look。Research in Organizational Behavior。Greenwich, CT：JAI Press。  new window
 
 
 
 
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