內外控人格特質和任務不確定性對參與式預算制度效能的影響_

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題名：	內外控人格特質和任務不確定性對參與式預算制度效能的影響
書刊名：	臺大管理論叢
作者：	倪豐裕／邱炳乾
作者(外文)：	Ni, Feng-yu／Chiou, Bing-chyan
出版日期：	2001
卷期：	12:1
頁次：	頁123-148
主題關鍵詞：	預算參與；內外控人格特質；任務不確定性；管理績效；交互作用；Budgetary participation；Locus of control；Task uncertainty；Managerial performance；Interaction effect
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(5) 博士論文(2) 專書(0) 專書論文(0) 排除自我引用:5 共同引用:11 點閱:105

本研究以情境理論的觀點，探討參與式預算的效能是否受到人格特質或任務不確定性所調節。有鑑於個人的行動不單受人格特質所影響，個人對工作環境的認知亦是一重要因素，因此本文也檢視了內外控人格特質、任務不確定性與預算參與對管理績效的三維交互作用。本研究以114位中階經理人為受測對象，實證結果顯示，預算參與和內外控人格特質對管理績效存在二維交互作用的影響效果；亦即給予內 (外) 控者高 (低) 預算參與，有較高的管理績效。同時，研究結果也證實預算參與、內外控人格特質和任務不確定性對管理績效存在三維交互作用；亦即內 (外) 控型之個人在高 (低) 參與情境下績效表現較佳，且此種搭配關條受到任務不確定性所調節。本文對此三維交互作用的文獻推論過程與實證結果，預期可以豐富預算參與制度的研究，並且對過去有關參與式預算制度實證結果不一致之處，提出可能的解釋。再者，本研究結果預期可以作為組織在實行參與式預算制度時重要的參考依據。

以文找文

This study investigated the moderating effect of locus of control and task uncertainty on the relationship between budgetary participation and managerial performance. We also examined the three-way effect of locus of control, task uncertainty and budgetary participation. Data collected from 114 middle-level managers. The result shows a statistically significant two-way interaction effect between budgetary participation and locus of control; and a three-way interaction effect between budgetary participation, locus of control, and task uncertainty affecting managerial performance. That is, internals ( externals ) perform better performance under the condition of high ( low ) participation; and the relationship between budgetary participation, locus of control and managerial performance are also moderated by task uncertainty. We anticipated the process of development of hypotheses and results would flourish the literature of behavior accounting and give significant suggesting to firm for implement of participative budgeting.

以文找文

期刊論文
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6.	MacDonald, A. P.(1976)。Participation in Budgetary Decision Making, Task Difficulty, Locus of Control, and Employee Behavior: An Empirical Study。Decision Sciences，18，547-561。
7.	Schoonhoven, C. B.(1981)。Problems with Contingency Theory: Testing Assumptions Hidden within the Language of Contingency "Theory"。Administrative Science Quarterly，26(3)，349-377。
8.	Brownell, P.(1981)。Participation in budgeting, locus of control and organizational effectiveness。The Accounting Review，56(4)，844-860。
9.	Merchant, K. A.、Brownell, P.(1990)。The Budgetary and Performance Influences of Product Standardization and Manufacturing Process Automation。Journal of Accounting Research，28(2)，388-397。
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17.	Kren, L.(1992)。Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility。The Accounting Review，67(3)，511-526。
18.	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。
19.	Brownell, P.(1982)。Participation in the budgeting process, when it works and when it doesn't。Journal of Accounting Literature，1(2)，124-153。
20.	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。
21.	Campbell, D. J.、Gingrich, K. F.(1986)。The interactive effects of task complexity and participation on task performance: A field experiment。Organizational Behavior and Human Decision Processes，38(2)，162-180。
22.	Phillips, Jean M.、Gully, Stanley M.(1997)。Role of Goal Orientation, Ability, Need for Achievement, and Locus of Control in the Self-Efficacy and Goal-Setting Process。Journal of Applied Psychology，82(5)，792-802。
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26.	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
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30.	Spector, Paul E.(1982)。Behavior in Organizations as a Function of Employee's Locus of Control。Psychological Bulletin，91(3)，482-497。
31.	Allison, P. D.(1977)。Testing for Interaction in Multiple Regression。American Journal of Sociology，83(1)，144-153。
32.	Dunk, A. S.(1989)。Budget Emphasis, Participation and Managerial Performance: A Note。Accounting, Organizations and Society，14(4)，321-324。
33.	Dunk, A. S.(1990)。Budgetary Participation, Agreement on Evaluation Criteria and Managerial Performance: A Research Note。Accounting, Organizations and Society，15(3)，171-178。
34.	Govindarajan, V.(1986)。Impact of Participation in the Budgetary Process on Managerial Attitudes and Performance Universalistic and Contingency Perspectives。Decision Sciences，17(4)，496-516。
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50.	Mitchell, T. R.、Smyser, C. M.、Weed, S. E.(1975)。Locus of Control: Supervision and Work Satisfaction。The Academy of Management Journal，18，623-631。
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學位論文
1.	黃維盛(1993)。預算參與、工作困難度、內外控特質與管理績效、預算達成動機之相關研究，0。延伸查詢
2.	張偉民(1998)。從預算控制邁向方針管理之探討，0。延伸查詢
3.	Brownell, P.(1979)。Participation in Budgeting, Locus of Control and Organizational Effectiveness，Berkeley。

圖書
1.	Hopwood, A. G.(1976)。Accounting and Human Behaviour。Englewood Cliffs, NJ：Prentice Hall。
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14.	Pindyck, Robert S.、Rubinfeld, Daniel L.(1976)。Econometric Models and Economic Forecasts。Econometric Models and Economic Forecasts。New York, NY。

圖書論文
1.	Galbraith, Jay R.(1973)。Information Processing Model。Designing Complex Organizations。Reading, Massachusetts：Addison-Wesley Publishing Company。

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