策略型態和角色模糊對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：	策略型態和角色模糊對預算制度效能的影響
書刊名：	中山管理評論
作者：	蘇志泰／倪豐裕
作者(外文)：	Su, Jyh-tay／Ni, Feng-yu
出版日期：	2003
卷期：	11:4
頁次：	頁739-757
主題關鍵詞：	預算參與；角色模糊；策略型態；管理績效；路徑分析；Budgetary participation；Role ambiguity；Strategy type；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(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:0 點閱:53

本研究在探討電子製造業中階經理人 (生產部門主管) 有關預算參與、角色模糊、策略型態和管理績效間的關係。由於預算參與和管理績效間的關係仍未獲得一致性的結論，本文認為兩者之關係受角色模糊中介的影響，為探討此中介變數的影響，本研究以路徑分析方法進行，實證結果支持假設之預期。接著，本研究進一步探討企業採用不同策略型態的影響效果，採用Porter(1980)提出的策略架構，假設預期在不同的策略型態下，採用差異化策略的企業，其預算參與程度、預算參與和角色模糊的連結以及角色模糊和管理績效的連結，將比採用低成本策略的企業強，實證結果僅部份支持此策略型態效果。

以文找文

This paper reports the results of an empirical study to assess the relationship of production managers' budgetary participation, role ambiguity, strategy type, and managerial performance in electronic manufacturing firms of Taiwan. Since there is not existing the determinate conclusion regarding to the relationship between budgetary participation and managerial performance, it is hypothesized that role ambiguity mediates the effect of participation on performance, and the result, using path analysis, displays the existence of indirect effect. This study also examines the effect of budgetary participation on managerial performance using a situational approach. Porter's(l980) strategy type is presumed as a contextual variable. When firms adopt differentiation strategy, the results do not provide unambiguous evidence of strong effects of the level of participation, and both of the link between participation and role ambiguity, and between role ambiguity and managerial performance.

以文找文

期刊論文
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圖書
1.	Neter, J.、Wasserman, W.(1974)。Applied linear statistical models。Applied linear statistical models。Homewood, IL：Richard D. Irwin, Inc.。
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圖書論文
1.	Graen, G.(1976)。Role making processes within complex organizations。Handbook of industrial and organizational psychology。Chicago：Rand McNally。

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