預算目標困難度對預算參與、預算目標接受度，與管理績效間關係影響之探討：以臺灣地區製造業為例_

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題名：	預算目標困難度對預算參與、預算目標接受度，與管理績效間關係影響之探討：以臺灣地區製造業為例
書刊名：	管理學報
作者：	祝道松／林淑美／倪豐裕
作者(外文)：	Zhu, Dauw-song／Lin, Sue-mei／Ni, Feng-yu
出版日期：	2003
卷期：	20:5
頁次：	頁1023-1043
主題關鍵詞：	預算參與；預算目標接受；預算目標困難度；管理績效；路徑分析；Budgetary participation；Budgetary goal acceptance；Budgetary goal difficulty；Managerial performance；Path analysis
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(11) 博士論文(2) 專書(0) 專書論文(0) 排除自我引用:10 共同引用:0 點閱:45

本研究的目的，在驗證預算參與和管理績效間的關係，使用路徑分析方法，以知覺的預算目標接受為中介變數，並以台灣上市公司生產部門經理人為研究對象，採問卷調查法進行。研究結果發現，預算參與經由預算目標接受間接影響管理績效的關係，會受到預算目標困難度的影響：困難度高時，預算參與可經由強化預算目標接受而間接提昇管理績效；反之，困難度低時，則無此效果。

以文找文

The objective of this research is to examine the perceived level of budgetary goal acceptance as an intervening variable between budgetary participation and managerial performance by using path analysis. The result of this study, based on a questionnaire survey of production managers of publicly owned corporations in Taiwan, suggests that goal acceptance’s mediating role between budgetary participation and managerial performance is moderated by budgetary goal difficulty. Owing to enforcing the budgetary goal acceptance, the link between budgetary participation and managerial performance will be stronger when budgetary goal difficulty is high; and there exists no goal acceptance’s mediating role when budgetary goal difficulty is low.

以文找文

期刊論文
1.	Brownell, P.(1982)。The Role of Accounting Data in Performance Evaluation, Budgetary Participation, and Organizational Effectiveness。Journal of Accounting Research，20(1)，12-27。
2.	Dunk, A. S.(1989)。Budget Emphasis, Budgetary Participation and Managerial Performance: A Note。Accounting, Organizations and Society，14(4)，321-324。
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4.	Latham, G. P.、Steele, T. P.(1983)。The motivational effects of participation versus goal setting on performance。Academy of Management Journal，26(3)，406-417。
5.	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。
6.	Erez, M.、Arad, R.(1986)。Participative Goal Setting: Social, Motivational and Cognitive Factors。Journal of Applied Psychology，71(4)，591-597。
7.	Kirchner, W. K.(1965)。Relationships between Supervisory and Subordinate Ratings for Technical Personnel。Journal of Industrial Psychology，3，57-60。
8.	Brownell, Peter、McInnes, Morris James(1986)。Budgetary Participation, Motivation, and Managerial Performance。The Accounting Review，61(4)，587-600。
9.	Merchant, K. A.(1985)。Budgeting and the Propensity to Create Budgetary Slack。Accounting, Organizations and Society，10(2)，201-210。
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11.	Kren, L.(1992)。Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility。The Accounting Review，67(3)，511-526。
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15.	Baron, R. M.、Kenny, D. A.(198612)。The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic, and Statistical Considerations。Journal of Personality and Social Psychology，51(6)，1173-1182。
16.	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。
17.	Chenhall, R. H.、Langfield-Smith, K.(1998)。The Relationship between Strategic Priorities, Management Techniques and Management Accounting: An Empirical Investigation Using a System Approach。Accounting, Organization and Society，23(3)，243-264。
18.	Eres, M.、Zidon, I.(1984)。Effect of goal acceptance on the relationship of goal difficulty to performance。Journal of Applied Psychology，69(1)，69-78。
19.	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。
20.	Bandura, Albert(1977)。Self-efficacy: Toward a unifying theory of behavioral change。Psychological Review，84(2)，191-215。
21.	Huber, V. L.(1985)。Effects of Task Difficulty, Goal Setting, and Strategy on Performance of a Heuristic Task。Journal of Applied Psychology，70(3)，492-504。
22.	Prien, E. P.、Liske, R. E.(1962)。Assessments of Higher-Level Personnel: III. A Comparative Analysis of Supervisor Ratings and Incumbent Self-Ratings of Job Performance。Personnel Psychology，Summer，187-194。
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24.	Nealey, S. M.、Owen, T. W.(1970)。A Multitrait-Multimethod Analysis of Predictors and Critical of Nursing Performance。Organizational Behavior and Human Performance，July，384-395。
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26.	Renn, R. W.(1998)。Participation's Effect on Task Performance: Mediating Roles of Goal Acceptance and Procedural Justice。Journal of Business Research，41(2)，115-125。
27.	Steers, R. M.(1976)。Factors Affecting Job Attitudes in a Goal-setting Environment。The Academy of Management Journal，19，6-16。
28.	Yukl, G. A.、Latham, G. P.(1978)。Interrelationships among Employee Participation, Individual Differences. Goal Difficulty, Goal Acceptance, Goal Instrumentality, and Performance。Personnel Psychology，31，305-323。
29.	Wagner, J. A.(1994)。Participation's Effects on Performance and Satisfaction: A Reconsideration of Research Evidence。The Academy of Management Review，19，312-330。
30.	Argyris, C.(1955)。Organizational Leadership and Participative Management。The Journal of Business，28(1)，1-7。
31.	Earley, P. C.、Earley, P.(1985)。Influence of Information, Choice and Task Complexity Upon Goal Acceptance, Performance, and Personal Goals。Journal of Applied Psychology，70(3)，481-491。
32.	Earley, P. C.、Shalley, C. E.(1991)。New Perspectives on Goals and Performance: Merging Motivation and Cognition。Research in Personnel and Human Resources Management，9，121-157。
33.	Erez, M.、Kanfer, F. H.(1983)。The Role of Goal Acceptance in Goal Setting and Task Performance。The Academy of Management Review，8(3)，454-463。
34.	French, P., Jr.、Kay, E.、Meyer, H. H.(1966)。Participation and Appraisal System。Human Relations，6(February)，3-19。
35.	Hanson, E. I.(1966)。The Budgetary Control Funtion。The Accounting Review，April，239-243。
36.	Heneman, H. G., III(1974)。Comparisons of Self and Superior Ratings of Managerial Performance。Journal of Applied Psychology，59(5)，638-642。
37.	Hirst, M. K.、Lowy, S. M.(1990)。The Linear Additive and Interactive Effects of Budgetary Goal Difficulty and Feedback on Performance。Accounting, Organizations and Society，15(5)，425-436。
38.	Mahoney, T. A.、Jerdee, T. H.、Carroll, S. J.(1965)。The Job of Management。Industrial Relations，February，97-110。
39.	Motowidlow, S. J.、Loehr, V.、Dunnette, M. D.(1978)。A Laboratory Study of the Effects of Goal Specifity on the Relationship between Probability of Success and Performance。Journal of Applied Psychology，63。
40.	Murray, D.(1990)。The Performance Effects of Participative Budgeting: An Integration of Intervening and Moderating Variables。Behavioral Research in Accounting，2(2)，104-123。
41.	Organ, D. W.(1977)。International vs. Arousal Effects of Goal Setting。Organizational Behavior and Human Performance，18，378-389。
42.	Searfoss, D. G.(1976)。Some Behavioral Aspect of Budgeting for Control: An Empirical Study。Accounting, Organizations and Society，4，375-385。
43.	Shalley, C. E.、Oldham, Greg R.、Porac, J. F.(1987)。Effects of Goal Difficulty, Goal-Setting Method, and Expected External Evaluation on Intrinsic Motivation。The Academy of Management Journal，30(3)，553-563。

學位論文
1.	Hannan, R. L.(1975)。The Effect of Participation in Goal Setting on Goal Acceptance and Performance: A Laboratory Experiment，College Park, MD。

圖書
1.	Hopwood, A. G.(1976)。Accounting and Human Behavior。Englewood Cliffs, NJ：Prentice-Hall。
2.	Asher, H. B.(1983)。Causal Modeling。Beverly Hills, CA：Sage Publications。
3.	Yukl, G. A.(1981)。Leadership in Organizations。Englewood Cliffs, New Jersey：Prentice-Hall。
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.	Wexley, Kenneth N.、Yukl, Gary A.(1984)。Organizational Behavior and Personnel Psychology。Homewood, Illinois：Richard D. Irwin。
6.	Locke, E. A.、Latham, G. P.(1990)。A theory of goal setting and task performance。Prentice Hall。
7.	Lewin, Kurt、Cartwright, Dorwin(1951)。Field theory in social science: Selected theoretical papers。Harper & Row。
8.	Hofstede, G. H.(1968)。The Game of Budget Control。London, UK：Tavistock。
9.	Mandler, G.、Watson, D. L.(1966)。Anxiety and the Interruption of Behavior。Anxiety and Behavior。New York, NY。
10.	Schweiger, D. M.、Leana, C. R.(1986)。Participation in Decision Making。Generalizing from Laboratory to Field Settings。Lexington, MA。
11.	Stedry, A. C.(1960)。Budget Control and Cost Behavior。Englewood Cliffs, NJ：Prentice-Hall。
12.	Welsch, G. A.(1976)。Budgeting: Profit Planning and Control。Budgeting: Profit Planning and Control。沒有紀錄。

圖書論文
1.	Locke, E. A.、Schweiger, D. M.(1979)。Participation in Decision-Making: One More Look。Research in Organizational Behavior。Greenwich, CT：JAI Press。

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