策略、組織結構與環境對管理會計資訊系統的特徵與績效之影響_

:::

詳目顯示

第 1 筆 / 總合 1 筆

/1頁

來源文獻資料
摘要
外文摘要
引文資料

題名：	策略、組織結構與環境對管理會計資訊系統的特徵與績效之影響
書刊名：	管理評論
作者：	張瑞當／張允文
作者(外文)：	Chan, Ruey-dang／Chang, Yeun-wen
出版日期：	2001
卷期：	20:4
頁次：	頁137-173
主題關鍵詞：	策略；組織結構；環境；管理會計資訊系統特徵；管理績效；Strategy；Organizational structure；Environment；MAS characteristics；Managerial performance
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(4) 專書(0) 專書論文(0) 排除自我引用:2 共同引用:2 點閱:31

本文主要探討策略、組織結構與環境對管理會計資訊系統(MAS)特徵的影響為何，且MAS的設計應如何與上述權變因素相配合，方能有效提升MAS的績效。本研究將策略型態分為成本領導、行銷差異與創新差異三種類型，組織結構則以分權化和正式化來衡量，環境則用環境不確定性來代表，而MAS的特徵則分為資訊範圍、資訊時間性和資訊彙總性等三個構面，最後MAS的績效則以使用者滿意度與管理績效來衡量。抽樣對象以台灣地區不同產業的公司為主，讓其各部門的管理人員來填答問卷，以達成研究結果的一般化，有效回收問卷為138份，共92家公司。本研究採用路徑分析(path analysis)統計方式進行假設檢定，實證結果發現：(1)「創新差異策略」對MAS的三個特徵皆具直接顯著性的影響，其中對資訊範圍與資訊及時性是正影響，對資訊彙總性則是負影響；(2)不同的策略型態（成本領導、行銷差異與創新差異）其所需的MAS特徵也具有顯著性的差異；(3)「分權化」對資訊範圍與資訊及時性具有直接顯著性影響；(4)當廠商追求創新差異策略或採行分權化組織結構時，若MAS能提供較廣泛的資訊，將能有效提升使用者滿意度與管理績效；(5)當廠商追求行銷差異化、創新差異策略或採行分權化組織結構時，其所需的MAS資訊就必須較及時；(6)當廠商追求成本領導策略或面臨較高的環境不確定性時，MAS就必須適當地強調彙總性資訊的提供，而當廠商追求創新差異策略時，MAS則應適當地減少彙總性資訊的提供，將能有效提升使用者滿意度與管理績效。

以文找文

The purpose of the study was to determine the effects of strategy, organizational structure, and environment on the characteristics and performance of management accounting information systems (MAS). We divided strategy into three dimensions: cost leadership, marketing differential, and innovation differential. Organizational structure was measured by decentralization and formalization. Perceived environmental uncertainty (PEU) was adopted as the variable of environment. We also chose information scope, timeliness and aggregation as the MAS characteristics to be studied within each dimension. User satisfaction and managerial performance were used as the surrogate to measure the performance of MAS. The responses of 138 managers, consisting of 92 companies, were drawn from a cross-industry sample in Taiwan. The path analysis was employed to test the hypotheses. The empirical results suggest: (1) the innovation differential strategy has direct and significant effect on the three MAS characteristics, with a positive effect on information scope and timeliness and a negative effect on aggregation; (2) different strategies need different MAS characteristics; (3) decentralization has a direct and significant impact on information scope and timeliness; (4) When a company was pursuing innovation differential or decentralization, more broad-scope information could effectively enhance user satisfaction and managerial performance; (5) when a company's goal was for marketing differential, innovation differential, or decentralization, more timely information was needed; and (6) when a company was pursuing cost leadership strategy or facing higher environmental uncertainty, more emphasis should be on aggregation of information; while innovation differential was the goal, less aggregated information should be provided for a better MAS performance.

以文找文

期刊論文
1.	Fry, L. W.、Slocum, J. W. Jr.(1984)。Technology, structure, and workgroup effectiveness: A test of a contingency model。Academy of Management Journal，27，221-247。
2.	Gul, F. A.(1991)。The Effects of Management Accounting Systems and Environmental Uncertainty on Small Business Managers' Performance。Accounting, Organization and Society，22(85)，57-61。
3.	Mintzberg, Henry(197805)。Patterns in Strategy for Nation。Management Science，24(9)，934-948。
4.	Otley, D. T.(1980)。The Contingency Theory of Management Accounting, Achievement and Prognosis。Accounting, Organizations and Society，5(4)，413-428。
5.	Li, M.、Ye, L. R.(1999)。Information technology and firm performance: Linking with environmental, strategic and managerial contexts。Information and Management，35(1)，43-51。
6.	Govindarajan, V.、Gupta, Anil K.(1985)。Linking Control Systems to Business Unit Strategy: Impact on Performance。Accounting, Organizations and Society，10(1)，51-66。
7.	Egelhoff, William G.(1991)。Information-processing theory and the multinational enterprise。Journal of International Business Studies，22(3)，341-368。
8.	Mauldin, E. G.、Ruchala, L. V.(1999)。Towards a meta-theory of accounting information systems。Accounting, Organizations and Society，24(4)，317-331。
9.	Henderson, B. D.(1989)。The origin of Strategies。Harvard Business Review，1989(Nov./Dec.)，139-143。
10.	Dent, J. F.(1990)。Strategy, organization and control: Some possibilities for accounting research。Accounting, Organizations and Society，15(1/2)，3-25。
11.	Miller, Danny(1987)。The Structural and Environmental Correlates of Business Strategy。Strategic Management Journal，8(1)，55-76。
12.	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。
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。
14.	Bruns, W. Jr.、Waterhouse, J. H.(1975)。Budgetary Control and Organization Structure。Journal of Accounting Research，13(2)，177-203。
15.	Simons, Robert(1987)。Accounting Control Systems and Business Strategy: An Empirical Analysis。Accounting, Organizations and Society，12(4)，357-374。
16.	Choe, J. M.(1998)。The Effects of User Participation on the Design of Accounting Information Systems。Information and Management，34(3)，185-198。
17.	Gatian, Amy W.(1994)。Is User Satisfaction a Valid Measure of System Effectiveness?。Information & Management，26(3)，119-131。
18.	Mia, L.、Chenhall, R. H.(1994)。The usefulness of management accounting systems, functional differentiation and managerial effectiveness。Accounting, Organizations and Society，19(1)，1-13。
19.	Miller, Danny(1988)。Relating Porter's Business Strategies to Environment and Structure: Analysis and Performance Implications。Academy of Management Journal，31(2)，280-308。
20.	Child, John(1972)。Organization Structure and Strategies of Control: A Replication of the Aston Study。Administrative Science Quarterly，17(2)，163-177。
21.	Jiang, J. J.、Klein, G.(1999)。Project Selection Criteria by Strategic Orientation。Information and Management，36(2)，63-75。
22.	Tung, R. L.(1979)。Dimensions of Organizational Environments: An Exploratory Study of Their Impact on Organization Structure。Academy of Management Journal，22(4)，672-693。
23.	Galbraith, Craig S.、Schendel, Dan(1983)。An Empirical Analysis of Strategy Types。Strategic Management Journal，4(2)，153-173。
24.	Ackoff, R. L.(1967)。Management Misinformation Systems。Management Science，14(4)，B147-B156。
25.	Bouwens, J.、Abernethy, M. A.(2000)。The Consequences of Customization on Management Accounting System Design。Accounting, Organizations and Society，25(3)，221-241。
26.	Chenhall, R. H.、Morris, D.(1986)。The Impact of Structure, Environment, and Interdependence on the Perceived Usefulness of Management Accounting Systems。The Accounting Review，61(1)，16-35。
27.	Larcker, D. F.(1981)。The Perceived Importance of Selected Information Characteristics for Strategic Capital Budgeting Decisions。The Accounting Review，56(3)，519-538。
28.	Moores, K.、Yuen, S.(2001)。Management Accounting Systems and Organizational Configuration: A Life-Cycle Perspective。Accounting, Organizations and Society，26(4/5)，351-389。
29.	Simons, R.(1990)。The role of management control systems in creating competitive advantage: New perspectives。Accounting Organizations and Society，15(1/2)，127-143。
30.	Gordon, L. A.、Narayanan, V. K.(1984)。Management Accounting Systems, Perceived Environmental Uncertainty and Organization Structure: An Empirical Investigation。Accounting, Organizations and Society，9(1)，33-47。
31.	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。
32.	Duncan, Robert B.(1972)。Characteristics of Organizational Environments and Perceived Environmental Uncertainty。Administrative Science Quarterly，17(3)，313-327。
33.	Choe, Jong-Min(1996)。The Relationships among Performance of Accounting Information Systems, Influence Factors, and Evolution Level of Information Systems。Journal of Management Information Systems，12(4)，215-239。
34.	Bailey, James E.、Pearson, Sammy W.(1983)。Development of a Tool for Measuring and Analyzing Computer User Satisfaction。Management Science，29(5)，530-545。
35.	Miller, Danny、Friesen, Peter H.(1982)。Innovation in Conservative and Entrepreneurial Firms: Two Models of Strategic Momentum。Strategic Management Journal，3(1)，1-25。
36.	DeLone, William H.、McLean, Ephraim R.(1992)。Information Systems Success: The Quest for the Dependent Variable。Information Systems Research，3(1)，60-95。
37.	Goodhue, Dale L.、Thompson, Ronald L.(1995)。Task-Technology Fit and Individual Performance。MIS Quarterly，19(2)，213-236。
38.	Tushman, M. L.、Nadler, D. A.(1978)。Information processing as an integrating concept in organizational design。Academy of Management Review，3(3)，613-624。
39.	張瑞當、張允文、倪豐裕(20000900)。工作特性與會計資訊系統特徵對使用者滿意度影響之實證研究。亞太管理評論，5(3)，287-298。延伸查詢
40.	Daft, Richard L.、Lengel, Robert H.(1986)。Organizational Information Requirements, Media Richness and Structural Design。Management Science，32(5)，554-571。
41.	Lederer, A. L.、Mendelow, A. L.(1986)。Issues in Information Systems Planning。Information & Management，10(5)，245-254。
42.	Cheney, P. H.、Amoroson, D. L.(1992)。Quality End User-Developed Applications: Some Essential Ingredients。Data Base，23(1)，1-11。
43.	Miller, Danny、Gordon, L. A.(1976)。A Contingency Framework for the Design of Accounting Information Systems。Accounting, Organizations and Society，1(1)，59-69。
44.	Gorry, G.、Scott Morton, M. S.(1971)。A framework for information systems。Sloan Management Review，13(1)，55-70。
45.	Kim, C.、Suh, K.、Lee, J.(1998)。Utilization and User Satisfaction in End-User Computing: a Task Contingent Model。Information Resources Management Journal，11(4)，11-24。
46.	Covin, J. G.、Slevin, D. P.(1994)。Corporate Entrepreneurship in High and Low Technology Industries: A Comparison of Strategic Variables, Strategy Patterns and Performance in Global Markets。Journal of Europe Marketing，3，99-127。
47.	Dunn, C. L.、David, J. S.、McCarthy, W. E.(1999)。The Research Pyramid: A Framework for Accounting Information Systems Research。Journal of Information Systems，13(1)，7-30。
48.	Gilbert, A. H. Jr.、Singer, J. F.(2000)。The Strategic Impact of Environment Uncertainty and Information Systems Design。The Review of Accounting Information Systems，3(3)，1-14。
49.	Ginzberg, M. J.(1978)。Finding an Adequate Measure of OR/MS Effectiveness。Interfaces，8(4)，59-62。
50.	Lucas, H. C. Jr.(1978)。The Use of Interactive Information Storage and Retrieval System in Medical Research。Communication of the ACM，21(3)，197-205。
51.	Kaplan, R. S.、Shank, J. K.、Horngren, C. T.、Boer, G.、Ferrara, W. L.、Robinson, M. A.(1990)。Contribution Margin Analysis: No Longer Relevant/ Strategic Cost Management: The New Paradigm。Journal of Management Accounting Research，2，1-32。
52.	Kim, K. K.(1990)。Task Characteristics, Decentralization, and the Success of Hospital Information Systems。Information and Management，19(2)，83-93。
53.	Macy, G.、Arunachalam, V.(1995)。Management Accounting Systems and Contingency Theory: In Search of Effective Systems。Advances in Management Accounting，4，63-86。
54.	Murthy, U. S.、Wiggins, C. E. Jr.(1999)。A Perspective on Accounting Information Systems Research。Journal of Information Systems，13(1)，3-6。
55.	Palmer, R. J.(1992)。Strategic Goals and Objectives and the Design of Strategic Management Accounting Systems。Advances in Management Accounting，1，179-204。
56.	Pennings, Johannes M.(1975)。The Relevance of the Structural-Contingency Model for Organizational Effectiveness。Administrative Science Quarterly，20(3)，393-410。
57.	Schultz, R. L.(1975)。The Legitimacy of Management Science。Interfaces，5(4)，26-28。
58.	Simons, R.(1992)。The Strategy of Control。CA Magazine，125(3)，44-50。
59.	Wynne, B.(197711)。Measuring the Immeasurable or Credibility in the Public Sector。Interfaces，8(1) Part 1，106-109。

學位論文
1.	Sathe, V.(1974)。Structural Adaptation to Environment: Study of Insurance Company Departments and Branch Banks，0。

圖書
1.	Wilkinson, Joseph W.(1986)。Accounting and Information Systems。New York：John Wiley & Sons。
2.	Johnson, George、Scholes, K.、Whittington, R.(1999)。Exploring Corporate Strategy: Text and Cases。London：Prentice Hall。
3.	Kerlinger, F. N.(1986)。Foundations of Behavior Research。NY。
4.	Hofer, C. W.、Schendel, D.(1978)。Strategy Formulation: Analytical Concepts。Minnesota：Cambridge, MA：Minneapolis：Harvard University Press：West Publishing Co。
5.	Anthorny, R. N.(1965)。Planning and Control Systems: A Framework for Analysis。Cambridge, MA：Harvard University Press。
6.	Dermer, J.(1977)。Management Planning and Control Systems。Irwin。
7.	Mahoney, T. A.、Jerdee, T. H.、Carroll, S. J.(1963)。Development of Managerial Performance: A Research Approach。Cincinnati, OH：South-western Publishing Company。
8.	Wilkinson, Joseph W.(1989)。Accounting Information Systems: Essential Concepts and Applications。New York：John Wiley & Sons, Inc.。
9.	Burns, Tom、Stalker, George M.(1961)。The management of innovation。New York：Oxford University Press。
10.	Hage, J.、Aiken, M.(1970)。Social Change in Complex Organizations。New York：Random House。
11.	Chandler, Alfred D. Jr.(1962)。Strategy and Structure: Chapters in the History of the American Industrial Enterprise。MIT Press。
12.	Porter, Michael E.(1980)。Competitive Strategy: Techniques for Analyzing Industries and Competitors。Free Press。
13.	Jöreskog, Karl G.、Sörbom, Dag(1993)。LISREL 8: Structural Equation Modeling with the SIMPLIS Command Language。Scientific Software International。
14.	Miles, Raymond E.、Snow, Charles C.(1978)。Organizational Strategy, Structure, and Process。McGraw-Hill。
15.	Hair, Joseph F. Jr.、Anderson, Rolph E.、Tatham, Ronald L.、Black, William C.(1995)。Multivariate Data Analysis: with Readings。Prentice Hall。
16.	Gerloff, E. A.(1985)。Organizational Theory and Design - A Strategic Approach for Management。Organizational Theory and Design - A Strategic Approach for Management。New York, NY。
17.	葉誌崇、吳祥發、劉政淮、詹博能(2000)。會計資訊系統。臺南：新陸書局。延伸查詢
18.	Rahman, M.、Halladay, M.(1988)。Accounting Information Systems: Principles, Application and Future Directions。Accounting Information Systems: Principles, Application and Future Directions。沒有紀錄。

圖書論文
1.	Mason, R.(1984)。Information Systems Technology and Corporate Strategy: A Historical Overview。The Information Systems Research Challenge。Boston, MA：Harvard Business School Press。

推文
推薦
引用網址
引用嵌入語法
轉寄

top

:::

相關期刊
相關論文
相關專書
相關著作
熱門點閱

1.	臺灣會計領域研究之回顧與展望
2.	台湾人中上級学習者の依頼の手紙の特徵と問題点の分析--主文の構成と依頼表現を中心に
3.	環境不確定性、預算制度特徵與公司績效
4.	The Effects of MAS Characteristics and Organizational Support on the Performance of MAS--Using Task Uncertainty as the Moderator
5.	工作特性與會計資訊系統特徵對使用者滿意度影響之實證研究
6.	行政組織重組困境與因應對策之研究: 以我國行政院組織法修正案為例
7.	任務環境、組織結構與組織效能之關係
8.	環境､策略彈性與績效
9.	生產技術僵固性､產業環境確定性與企業競爭策略之關係
10.	我國企業對東協投資環境之經營策略
11.	日本企業在環境激變下之財務策略

1.	管理會計系統對知覺決策攸關資訊與效能之影響
2.	知覺環境不確定性、管理會計資訊系統及管理績效：探討組織承諾之調節功能
3.	影響管理會計系統實施效能的結構關係
4.	環境,策略與組織內部特質對會計資訊系統效能之影響

無相關書籍

無相關著作

無相關點閱

QR Code

臺灣人文及社會科學引文索引資料庫系統

詳目顯示

臺灣人文及社會科學引文索引資料庫