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題名：預算目標困難度、任務不確定性、預算強調對績效影響之研究：調節迴歸分析
書刊名：商管科技季刊
作者：倪豐裕 引用關係／陳火坤／陳以亨 引用關係
作者(外文)：Ni, Feng-yu／Chen, Huo-kun／Chen, Iheng
出版日期：2001
卷期：2:1
頁次：頁67-88
主題關鍵詞：預算目標困難度；任務不確定性；預算強調；交互作用效果；調節迴歸模型；Budgetary goal difficulty；Task uncertainty；Budgetary emphasis；Interaction effect；Moderated regression model
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(6) 博士論文(1) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:6
  • 共同引用共同引用:0
  • 點閱點閱:63
　　　　　由於預算目標困難度對績效的影響效果，研究結果頗不一致，有些研究者以中介變數或調節變數探討其關係。本研究採情境觀點，認為(1)預算目標困難度、任務不確定性及預算強調三者對績效有交互作用效果，(2)任務不確定性是影響預算目標困難度和績效關係的調節變數，在低任務不確定性的情況下，預算目標困難度對績效的正向影響大於高任務不確定性時的情況，(3)若以高預算強調考核經理人的績效，則在任務不確定性低的情況下，設定困難的預算目標可以提昇績效；然而，在任務不確定性高的情況下，設定困的預算目標會降低績效。本研究以隨機抽取自72家臺灣製造業股票上市公司的54位負責預算的經理人為問卷樣本，並以調節迴歸模型驗證上述論點，結果以預算績效為績效指標時獲得證實，而以管理績效為績效指標時則無法證實上述論點。
　　　　　The results of past studies regarding the effects of setting difficult goals on performance are equivocal. Therefore, some researchers have introduced the mediating or contingent variables to reconcile these inconsistent results. The present study adopting the contingent perspective predicts that (1)there is an interaction between budgetary goal difficulty, task uncertainty and budgetary emphasis that affect performance, (2)task uncertainty may moderate the relationship between budgetary goal difficulty and performance; where task uncertainty is low, setting difficult budgetary goal is more effective in promoting performance than where task uncertainty is high and (3)in case that task uncertainty is low and budgetary emphasis is high, increase in budgetary goal difficulty will positively influence performance. Results from a questionnaire survey of 54 middle-level managers with budget responsibilities in 72 manufacturing companies, which were listed in the Taiwan Stock Exchange Market, provide part support for these predictions. These arguments are supported when budgetary performance is used as an indicator of performance, but they are not supported when managerial performance is used as an indicator of performance.
Other
1.Chong. V. K.(1996)。Management Accounting Systems, Task Uncertainty and Managerial Performance: A Research Note。  new window
期刊論文
1.Brownell, P.(1985)。Budgetary Systems and the Control of Functionally Differentiated Organizational Activities。Journal of Accounting Research，23(2)，502-512。  new window
2.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
3.Cronbach, L. J.(1987)。Statistical Tests for Moderator Variables: Flaws in Analyses Recently Proposed。Psychological Bulletin，102(3)，414-417。  new window
4.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
5.Brownell, P.、Dunk, A. S.(1991)。Task Uncertainty and Its Interaction with Budgetary Participation and Budget Emphasis: Some Methodological Issues and Empirical Investigation。Accounting, Organizations and Society，16(8)，693-703。  new window
6.Hickson, David J.、Pugh, D. S.、Pheysey, Diana C.(1969)。Operations Technology and Organization Structure: An Empirical Reappraisal。Administrative Science Quarterly，14，378-398。  new window
7.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
8.Perrow, Charles(1967)。A Framework for the Comparative Analysis of Organizations。American Sociological Review，32(2)，194-208。  new window
9.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
10.Locke, Edwin A.(1968)。Toward a theory of task motivation and incentives。Organizational Behavior and Human Performance，3(2)，157-189。  new window
11.Campbell, D. J.(1988)。Task Complexity: A Review and Analysis。Academy of Management Review，13(1)，40-52。  new window
12.Steers, Richard M.(1975)。Problems in the measurement of organizational effectiveness。Administrative Science Quarterly，20(4)，546-558。  new window
圖書
1.Jaccard, J.、Turrisi, R.、Wan, C. K.(1990)。Interaction Effects in Multiple Regression。Newbury Park, California。  new window
2.Thompson, James D.(1967)。Organizations in Action: Social Science Bases of Administrative Theory。New York：McGraw-Hill。  new window
3.Woodward, Joan(1965)。Industrial Organization: Theory and Practice。Oxford University Press。  new window
4.Nunnally, Jum C.、Bernstein, Ira H.(1978)。Psychometric Theory。McGraw-Hill。  new window
其他
1.盤淑貞(1988)。性格特質、預算制度與生產主管工作滿足及績效之關係。  延伸查詢new window
2.陳妍伶(1989)。組織特徵、預算制度與激勵及績效關係之研究。  延伸查詢new window
3.陳火坤(1996)。預算目標困難度、預算回饋、預算參與、內外控人格特質和績效的相關研究。  延伸查詢new window
4.Baumler, J. V.(1972)。Description and investigation of sub-goal oriented approaches to organizational control.。  new window
5.Becker, L. J.(1978)。Joint effect of feedback and goal setting on performance: a field study of residental energy conservatism.。  new window
6.Brownell, P.(1982)。The role of accounting data in performance evaluation, budgetary participation and organizational effectiveness.。  new window
7.Cammann, C.(1976)。Effects of the use of control systems.。  new window
8.Chhokar, J. S. and Wallin, J. A.(1984)。A field study of the effect of feedback frequeney on performance.。  new window
9.Chia, Y. M.(1995)。The interaction effect of information asymmetry and decentralization on managers' job satisfaction: a research note.。  new window
10.Chow, C. W.(1983)。The effects of job standard tightness and compensation scheme on performance: an exploration of linkages.。  new window
11.Dossett, D. L. Latham, G. P. and Mitchell, T. R.(1979)。The effects of assigned versus participatively set goals, and individual difference on employee behavior when goal difficulty is held constant.。  new window
12.Dunk, A. S.(1990)。Budgetary participation, agreement on evaluation criteria and managerial performance: a research note.。  new window
13.Erez, M.(1977)。Feedback: a necessary condition for the goal setting-performance relationship.。  new window
14.Frucot, V. and Shearon, W. T.(1991)。Budgetary participation, locus of control, and Mexican managerial performance and job satisfaction.。  new window
15.Govindarajan, V.(1984)。Appropriateness of accounting data in performance in evaluation: an empirical examination of environmental uncertainty as an intervening variable.。  new window
16.Gul, F. and Chia, Y. M.(1994)。The effects of management accounting systems, perceived environment uncertainty and decentralization on managerial performance: a test of three way interaction.。  new window
17.Gul, F. A., Tsui, J. S. L., Fong, S. C. C. and Kwok, H. Y. L.(1995)。Decentralisation as a moderating factor in the budgetary participation - performance relationship: some Hong Kong evidence.。  new window
18.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。  new window
19.Hirst, M. K.(1981)。Accounting information and the evaluation of subordinate performance.。  new window
20.Hirst, M. K.(1983)。Reliance on accounting performance mrasures, task uncertainty, and dysfunctional behavior: some extensions.。  new window
21.Hirst, M. K.(1987)。The effects of setting budget goal and task uncertainty on performance: a theoretical analysis.。  new window
22.Hirst, M. K. and Lowy, S. M.(1990)。The linear additive effects of budgetary goals difficulty and feedback on performance.。  new window
23.Hollenbeck, J.R. and Klein, H. J.(1987)。Goal commitment and the goal-setting process: problems, prospects, and proporals for future research.。  new window
24.Hopwood, A. G.(1972)。An empirical study of the role of accounting data in performance evalution.。  new window
25.Kenis, I.(1972)。Effects of budgetary goal characteristics on managerial attitudes and performance.。  new window
26.Kren, L.(1997)。The role of accounting information in organizational control: the state of art。  new window
27.Kren, L. and Liao, W. M.(1988)。The role of accountting informantion in the control of organizations: a review of evidence.。  new window
28.Lau, C. M. Low, L. C. and Eggleton, R. C.(1995)。The impact of reliance on accounting performance measures on job-related tension and managerial performance: additional evidence.。  new window
29.Latham, G. P. Erez, E. A. and 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.。  new window
30.Mahoney, T. A. Jerdee, T. H. and Carroll, S. J.(196502)。The job(s) of management.。  new window
31.McInnes, M. and Ramakrishnan, R. T. S.(1991)。A decision-theory model of motivation and its usefulness in the diagnosis of management control systems。  new window
32.Onsi, M.(1973)。Factor analysis of behavioral variables affecting budgetary slack.。  new window
33.Pindyck, R. S., and D. L. Rubinfeld.(1976)。Econometric Models and Economic Forecasts，N.Y.：McGraw-Hill。  new window
34.Southwood, K. E.(1978)。Substantive theory and statistical interactions: five models.。  new window
35.Van de Ven, A. H. and Delbecq, A. I.(1974)。A task contingent model of work units structure.。  new window
36.Watson, D. J. H.(1975)。Contingency formulations of organizational structure: implications for managerial accounting.。  new window
37.Yukl, G. A. and Latham, G. P.(1978)。Interrelationships among employee participation. Individual difference, goal difficulty, goal acceptance, goal instrument and performance.。  new window
 
 
 
 
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