組織規模和動機對於參與式預算制度效能的影響__臺灣人文及社會科學引文索引資料庫

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題名：	組織規模和動機對於參與式預算制度效能的影響
書刊名：	商管科技季刊
作者：	倪豐裕／蘇志泰
作者(外文)：	Ni, Feng-yu／Su, Jyh-tay
出版日期：	2001
卷期：	2:3
頁次：	頁299-318
主題關鍵詞：	預算參與；動機；管理績效；組織規模；路徑分析；Budgetary participation；Motivation；Managerial performance；Organizational size；Path analysis
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(2) 博士論文(1) 專書(0) 專書論文(0) 排除自我引用:2 共同引用:8 點閱:46

　　　　　在當前的實證研究文獻中，預算參與和管理績效間的關係，並未有一致性的結論。本文認為兩者之關係未能一致的原因之一可歸因於中介變數－預算動機－的影響，本研究以路徑分析方法進行，實證結果充分支持假設之預期。接著，本研究進一步探討組織規模的影響效果，預期在不同的企業規模下，預算參與程度以及預算參與和動機的連結程度，大規模企業將比小規模企業強，但是動機和管理績效的連結程度則反之，實證結果部份支持此假設之預期。

以文找文

　　　　　The extant empirical studies do not reach the consistent conclusion regarding the relationship between budgetary participation and managerial performance. This paper argues that this phenomenon can be attributed to the influence of intervening variable－budget motivation. By employing path analysis, our results support the hypothesis. Furthermore, this study also examines the effect of organizational size on this relationship. We anticipate that the level of participation and the extent of linkage between participation and motivation are higher in large companies than those in small ones, and that the linkage between motivation and managerial performance is reversed. The results partially support our anticipation.

以文找文

Other
1.	Brownell, P.(1981)。Participation in Budgeting, Locus of Control and Organizational Effectiveness。
2.	Chong. V. K.(1996)。Management Accounting Systems, Task Uncertainty and Managerial Performance: A Research Note。

期刊論文
1.	Dunk, A. S.(1989)。Budget Emphasis, Budgetary Participation and Managerial Performance: A Note。Accounting, Organizations and Society，14(4)，321-324。
2.	Carroll, S. J.、Mahoney, T. A.、Jerdee, T. H.(1965)。The Job(s) of Management。Industrial Relations，4(2)，97-110。
3.	Mia, L.(1988)。Managerial Attitude, Motivation and the Effectiveness of Budget Participation。Accounting, Organizations and Society，13(5)，465-475。
4.	Merchant, K. A.(1984)。Influences on departmental budgeting: An empirical examination of a contingency model。Accounting, Organizations and Society，9(3/4)，291-310。
5.	O'Connor, N. G.(1995)。The influence of organizational culture on the usefulness of budget participation by Singaporean-Chinese managers。Accounting, Organizations and Society，20，383-403。
6.	Cherrington, D. J.、Cherrington, J. O.(1973)。Appropriate reinforcement contingencies in the budgeting process。Journal of Accounting Research，11(3)，225-253。
7.	Mia, L.(1989)。The Impact of Participation in Budgeting and Job Difficulty on Managerial Performance and Work Motivation: A Research Note。Accounting, Organizations and Society，14(4)，347-357。
8.	Dunk, A. S.(1993)。The effects of job-related tension on managerial performance in participative budgetary settings。Accounting, Organizations and Society，18(7/8)，575-585。
9.	Birnberg, J. G.、Shields, M. D.、Young, S. M.(1990)。The case for multiple methods in empirical management accounting research (with an illustration from budget setting)。Journal of Management Accounting Research，2(1)，33-66。
10.	Brownell, Peter、McInnes, Morris James(1986)。Budgetary Participation, Motivation, and Managerial Performance。The Accounting Review，61(4)，587-600。
11.	Bryan, J. F.、Locke, E. A.(196706)。Goal setting as a means of increasing motivation。Journal of Applied Psychology，51(3)，274-277。
12.	Greenberg, P. S.、Greenberg, R. H.、Nouri, H.(1994)。Participative budgeting: A meta-analytic examination of methodological moderators。Journal of Accounting Literature，13，117-141。
13.	Kenis, I.(1979)。Effects of Budgetary Goal Characteristics on Managerial Attitudes and Performance。The Accounting Review，54(4)，707-721。
14.	Kren, L.(1992)。Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility。The Accounting Review，67(3)，511-526。
15.	Lau, C. M.、Low, L. C.、Eggleton, Ian R. C.(1995)。The impact of reliance on accounting performance measures on job-related tension and managerial performance: Additional evidence。Accounting, Organizations and Society，20(5)，359-381。
16.	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。
17.	Shearon, W. T.、Frucot, V.(1991)。Budgetary Participation, Locus of Control, and Mexican Managerial Performance and Job Satisfaction。The Accounting Review，66(1)，80-99。
18.	Brownell, P.、Hirst, M.(1986)。Reliance on accounting information, budgetary participation and task uncertainty: Tests of a three-way interaction。Journal of Accounting Research，24(2)，241-249。
19.	Bruns, W. Jr.、Waterhouse, J. H.(1975)。Budgetary Control and Organization Structure。Journal of Accounting Research，13(2)，177-203。
20.	Child, John(1972)。Organization Structure and Strategies of Control: A Replication of the Aston Study。Administrative Science Quarterly，17(2)，163-177。
21.	Merchant, K. A.(1981)。The Design of the Corporate Budgeting System: Influences on Managerial Behavior and Performance。The Accounting Review，56(4)，813-829。
22.	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。
23.	倪豐裕、蔡惠丞(19970300)。預算參與、預算強調、任務不確定性對管理績效影響之研究--三維交互作用效果之檢定。管理學報，14(1)，1-14。延伸查詢
24.	Mitchell, T. R.(1979)。Organizational behavior。Annual Review of Psychology，30(1)，243-281。
25.	Dunk, A. S.(1992)。Reliance of Budgetary Control, Manufacturing Process Automation and Production Subunit Performance: A Research Note。Accounting, Organizations and Society，17(3/4)，195-203。
26.	Simons, R.(1990)。The role of management control systems in creating competitive advantage: New perspectives。Accounting Organizations and Society，15(1/2)，127-143。
27.	Gul, F. A.、Chia, Y. M.(1994)。The Effects of Management Accounting Systems, Perceived Environmental Uncertainty and Decentralization on Managerial Performance: A Test of Three-way Interaction。Accounting, Organizations and Society，19(4/5)，413-426。
28.	Lawler, E. E. III、Suttle. J. L.(1973)。Expectancy theory and job behavior。Organizational Behavior and Human Performance，9(3)，482-503。
29.	Hackman, J. Richard、Lawler, Edward E. III(1971)。Employee Reactions to Job Characteristics。Journal of Applied Psychology，55(3)，259-286。
30.	House, Robert J.(1971)。A Path-Goal Theory of Leader Effectiveness。Administrative Science Quarterly，16(3)，321-339。

圖書
1.	Vroom, V. H.(1965)。Work and motivation。NY：John Wiley & Sons。
2.	Daft, Richard L.(1992)。Organization Theory and Design。West Publishing Co.。
3.	Argyris, C.(1952)。The impact of budgets on people。Controllership Foundation。
4.	Mahoney, T. A.、Jerdee, T. H.、Carroll, S. J.(1963)。Development of Managerial Performance: A Research Approach。Cincinnati, OH：South-western Publishing Company。
5.	Blau, Peter M.、Schoenherr, Richard A.(1971)。The Structure of Organizations。New York：Basic Books。
6.	Maslow, Abraham H.(1954)。Motivation and Personality。Harper & Row。

其他
1.	Aranya, N.(1977)。The Relationship Between Budgetary Development and Selected Organizational Measures。
2.	Baker, D. D., R. Ravichandran, and D. M. Randall(1989)。Exploring Contrasting Formulations of Expectancy Theory。
3.	Briers, M., and M. K. Hirst(1990)。The Role of Budgetary Information in Performance Evaluation。
4.	Brownell, P.(1983)。The Motivational Impact of Management-By-Exception in a Budgetary Context。
5.	Brownell, P., and K. A. Merchant(1990)。The Budgetary and Performance Influences of Product Standardization and Manufacturing Process Automation。
6.	Connolly, T.(1976)。Some Conceptual and Methodological Issues in Expectancy Models of Work Performance Motivation。
7.	Dermer, J.(1975)。The Interrelationship of Intrinsic and Extrinsic Motivation。
8.	Deward R., and J. Hage(1978)。Size, Technology, Complexity, and Structural Differentiation: Toward a Theoretical Synthesis。
9.	Dunk, A. S.(1990)。Budgetary Participation, Agreement on Evaluation Criteria and Managerial Performance: A Research Note。
10.	Ferris, K. R.(1977)。A Test of the Expectancy Theory of Motivation in an Accounting Environment。
11.	Govindarajan, V.(1986)。Impact of Participation in the Budgetary Process on Managerial Attitudes and Performance: Universalistic and Contingency Perspectives。
12.	Hackman, J. R., and L. W. Porter(1968)。Expectancy Theory Predictions of Work Effectiveness。
13.	Harrison, G. L.(1992)。The Cross-Cultural Generalizability of the Relation Between Participation, Budget Emphasis arid Job Related Attitudes。
14.	Heneman, H. G., III(1974)。Comparisons of Self and Superior Ratings of Managerial Performance。
15.	Hofstede, G. H.(1984)。The Game of Budget Control，N.Y.：Garland。
16.	Imoisili, O. A.(1989)。The Role of Budget Data in the Evaluation of Managerial Performance。
17.	Inkson, J. H. K., D. S. Pugh, and D. J. Hickson(1970)。Organization Context and Structure: An Abbreviated Replication。
18.	Kirchner, W. K.(1965)。Relationships Between Supervisory and Subordinate Ratings for Technical Personnel。
19.	Kren, L.(1990)。Performance in a Budget-Based Control System: An Extended Expectancy Theory Model Approach。
20.	Licata, M. P., R. H. Strawser, and R. B. Welker(1986)。A Note on Participation in Budgeting and Locus of Control。
21.	Locke, E. A., and D. M. Schweiger(1979)。Participation in Decision Making: One More Look。
22.	Mitchell, T. R.(1974)。Expectancy Models of Job Satisfactory, Occupational Preference and Effort: A Theoretical, Methodological, and Empirical Appraisal。
23.	Nealy, S. M., and T. W. Owen(1970)。A Multitrait-Multimethod Analysis of Predictors and Criteria of Nursing Performance。
24.	Neter, J., and W. Wasserman(1974)。Applied Linear Statistical Models。
25.	Parker, J. W., E. K. Taylor, R. S. Barrett, and L. Martens(1959)。Rating Scale Content: III. Relationships Between Supervisory- and Self-Ratings。
26.	Pindyck, R. S., and D. L. Rubinfeld(1976)。Econometric Models and Economic Forecasts，N.Y.：McGraw-Hill。
27.	Prien, E. P., and R. E. Liske(1962)。Assessments of Higher-Level Personnel: III. A Comparative Analysis of Supervisor Ratings and Incumbent Self-Ratings of Job Performance。
28.	Rockness, H. O.(1977)。Expectancy Theory in a Budgetary Setting: An Experimental Examination。
29.	Schweiger, D. M., and C. R. Leana(1986)。Participation in Decision Making。
30.	Searfoss, D. G.(1976)。Some Behavioral Aspects of Budgeting for Control: An Empirical Study。
31.	Searfoss, D. G., and R. M. Monczka(1973)。Perceived Participation in the Budget Process and Motivation to Achieve the Budget。
32.	Sherman, J. D., and H. L. Smith(1984)。The Influence of Organizational Structure on Intrinsic Versus Extrinsic Motivation。

圖書論文
1.	Vroom, V. H.(1974)。Work and Motivation。Expectancy theory as predictor of work behavior and attitudes: A re-evaluation of empirical evidence。Decision Sciences。
2.	Campbell, J. P.、Pritchard, R. D.(1976)。Motivation theory in industrial and organizational psychology。Handbook of Industrial and Organizational Psychology。Chicago：Rand McNally。

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