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題名:The Structural Relationship between Budgetary Participation and Managerial Performance: The Intervening Effect of Goal Acceptance and Role Ambiguity
書刊名:交大管理學報
作者:倪豐裕 引用關係邱炳乾 引用關係
作者(外文):Ni, Feng-yuChiou, Bing-chyan
出版日期:2001
卷期:21:1
頁次:頁109-130
主題關鍵詞:預算參與管理績效角色模糊目標接受巢式模式Budgetary participationManagerial performanceRole ambiguityGoal acceptanceNested structural model
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)
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  • 點閱點閱:46
目標設定過程如何強化工作績效,以及探討關聯變數如何影響預算參與對管理績效的關係,已引起管理會計學者的廣泛探討。本研究考量目標接受與角色模糊在理論上與實務上的重要性,以及對預算參與過程的干擾效果。我們建構巢式結構模式並利用LISREL分析以驗證假設模式。研究結果顯示預算參與對管理績效並無直接關係,而是透過角色模糊的降低,增加管理績效。研究結果更進一步顯示,目標接受對管理績效有直接關係,但是預算參與必須透過角色模糊的降低方可增加目標接受。本研究結果證實預算參與和管理績效並非簡單直線關係,並且對過去有關參與式預算之激勵效果的不一致實證結果提供了可能的解釋。在實務的意涵上,本研究結果將有助於瞭解預算參與為何有利於管理績效的提昇,並且對實施參與式預算制度的組織提供一些建議。
The effectiveness of goal-setting procedures to enhance work performance has spurred increasing interest in the examination of the contextual factors that may influence the budgetary participation- performance relationship. This paper considers two variables of particular theoretical and practical importance concerning goal acceptance and role ambiguity. We constructed nested structural models and used LISREL analysis to test our hypotheses. Our results indicated that budgetary participation was not directly associated with managerial performance but indirectly related to performance through role ambiguity. Results also showed that budgetary participation is not directly related to goal acceptance but mediated by role ambiguity and then enhanced managerial performance. The result of this study might conciliate the inconsistent conclusion regarding the motivational effect of participation on managerial performance. In practice, this study might give some suggestions to firms that employ participatory budgeting systems.
期刊論文
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圖書
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