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題名：預算參與前置因子、功能性認知與管理績效的結構關係探討：巢式分析
書刊名：當代會計
作者：邱炳乾 引用關係／林麗霞
作者(外文)：Chiou, Bing-chyan／Lin, Li-hsia
出版日期：2005
卷期：6:1
頁次：頁89-123
主題關鍵詞：預算參與；巢式分析；情感激勵效果；資訊效果；管理績效；Budgetary participation nested model；Affective/motivational effect；Informational effect；Managerial performance
原始連結：連回原系統網址new window
相關次數：
  • 被引用次數被引用次數:期刊(6) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:6
  • 共同引用共同引用:0
  • 點閱點閱:20
Other
1.Brownell, P.(1981)。Participation in Budgeting, Locus of Control and Organizational Effectiveness。  new window
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。  new window
2.Brownell, P.(1985)。Budgetary Systems and the Control of Functionally Differentiated Organizational Activities。Journal of Accounting Research，23(2)，502-512。  new window
3.Dunk, A. S.(1989)。Budget Emphasis, Budgetary Participation and Managerial Performance: A Note。Accounting, Organizations and Society，14(4)，321-324。  new window
4.Mia, L.(1988)。Managerial Attitude, Motivation and the Effectiveness of Budget Participation。Accounting, Organizations and Society，13(5)，465-475。  new window
5.Schuler, R. S.(1980)。A Role and Expectancy Perception Model of Participation in Decision Making。Academy of Management Journal，23(2)，331-340。  new window
6.Merchant, K. A.(1984)。Influences on departmental budgeting: An empirical examination of a contingency model。Accounting, Organizations and Society，9(3/4)，291-310。  new window
7.Hirst, M. K.(1983)。Reliance on accounting performance measures, task uncertainty, and dysfunctional behavior: Some extensions。Journal of Accounting Research，21，596-605。  new window
8.Haka, S.、Chalos, P.(1989)。Participative Budgeting and Managerial Performance。Decision Sciences，20，334-347。  new window
9.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。  new window
10.Magner, N.、Welker, R. B.、Campbell, T. L.(1995)。The interactive effect of budgetary participation and budget favorability on attitudes toward budgetary decision makers: A research note。Accounting, Organizations and Society，20(7/8)，611-618。  new window
11.Onsi, M.(1973)。Factor Analysis of Behavioral Variables Affecting Budgetary Slack。The Accounting Review，48(3)，535-548。  new window
12.Shields, M. D.、Young, S. M.(1993)。Antecedents and consequences of participative budgeting: Evidence on the effects of asymmetrical information。Journal of Management Accounting Research，5(1)，265-280。  new window
13.Van de Ven, A. H.、Delbecq, A. L.(1974)。A task contingent model of work-unit structure。Administrative Science Quarterly，19(2)，183-197。  new window
14.Brownell, Peter、McInnes, Morris James(1986)。Budgetary Participation, Motivation, and Managerial Performance。The Accounting Review，61(4)，587-600。  new window
15.Hartmann, F. G.、Moers, F.(199905)。Testing Contingency Hypotheses in Budgetary Research: An Evaluation of the Use of Moderated Regression Analysis。Accounting, Organizations and Society，24(4)，291-315。  new window
16.Stevens, D. E.(2002)。The Effects of Reputation and Ethics on Budgetary Slack。Journal of Management Accounting Research，14(1)，153-171。  new window
17.Chow, C. W.、Cooper, J. C.、Waller, W. S.(1988)。Participative Budgeting: Effects of a Truth-Inducing Pay Scheme and Information Asymmetry on Slack and Performance。The Accounting Review，63(1)，111-122。  new window
18.Young, S. M.(1985)。Participative Budgeting: The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack。Journal of Accounting Research，23(2)，829-842。  new window
19.Fisher, J. G.、Frederickson, J. R.、Peffer, S. A.(2000)。Budgeting: An experimental investigation of the effects of negotiation。The Accounting Review，75(1)，93-114。  new window
20.Shields, J. F.、Shields, M. D.(1998)。Antecedents of participative budgeting。Accounting, Organizations and Society，23(1)，49-76。  new window
21.Chenhall, R. H.、Brownell, P.(1988)。The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable。Accounting, Organizations and Society，13(3)，225-233。  new window
22.Harrison, G. L.(1992)。The cross-cultural generalizability of the relation between participation, budget emphasis and job related attitudes。Accounting, Organizations and Society，17(1)，1-15。  new window
23.Hopwood, A. G.(197209)。An Empirical Study of the Role of Accounting Data in Performance Evaluation。Journal of Accounting Research，10，156-182。  new window
24.Kenis, I.(1979)。Effects of Budgetary Goal Characteristics on Managerial Attitudes and Performance。The Accounting Review，54(4)，707-721。  new window
25.Kren, L.(1992)。Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility。The Accounting Review，67(3)，511-526。  new window
26.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。  new window
27.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。  new window
28.Noun, H.、Parker, R. J.(199807)。The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment。Accounting, Organizations and Society，23(5/6)，467-483。  new window
29.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。  new window
30.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。  new window
31.Tushman, M. L.、Nadler, D. A.(1978)。Information processing as an integrating concept in organization design。Academy of Management Review，3(3)，613-624。  new window
32.Govindarajan, V.(1984)。Appropriateness of accounting data in performance evaluations: An empirical examination of environmental uncertainty as an intervening variable。Accounting, Organizations and Society，9(2)，125-135。  new window
33.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。  new window
34.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。  new window
35.Duncan, Robert B.(1972)。Characteristics of Organizational Environments and Perceived Environmental Uncertainty。Administrative Science Quarterly，17(3)，313-327。  new window
36.Rizzo, J. R.、Lirtzman, S. I.、House, R. J.(1970)。Role conflict and ambiguity in complex organizations。Administrative Science Quarterly，15(2)，150-163。  new window
37.Williams, Larry J.、Hazer, John T.(1986)。Antecedents and consequences of satisfaction and commitment in turnover models: A reanalysis using latent variable structural equation methods。Journal of Applied Psychology，71(2)，219-231。  new window
38.Steers, Richard M.(1975)。Problems in the measurement of organizational effectiveness。Administrative Science Quarterly，20(4)，546-558。  new window
圖書
1.Arnold, V.、Sutton, S. G.(1997)。Behavioral Accounting Research: Foundations and Frontiers。FL：American Accounting Association。  new window
2.Swieringa, R. J.、Moncur, R. H.(1975)。Some effects of participative budgeting on managerial behavior。New York：National Association of Accountants。  new window
3.Scott, W. Richard(1992)。Organizations: Rational, Natural, and Open Systems。Englewood Cliffs, NJ：Prentice-Hall。  new window
4.Miles, Raymond E.、Snow, Charles C.(1978)。Organizational Strategy, Structure, and Process。McGraw-Hill。  new window
5.Hair, Joseph F. Jr.、Anderson, Rolph E.、Tatham, Ronald L.、Black, William C.(1995)。Multivariate Data Analysis: with Readings。Prentice Hall。  new window
6.Jöreskog, K. G.、Sörbom, D.(1989)。LISREL 7: A Guide to the Program and Application。Chicago, IL：Scientific Software International, Inc.：SPSS Inc。  new window
其他
1.Baiman, S.(1982)。Agency research in managerial accounting: A Survey。  new window
2.S. and J. H. Evans III(1983)。Pre-decision information and participative management control systems。  new window
3.(1982)。Participation in budgeting process: when it works and when it doesn’t。  new window
4.(1983)。The motivational impact of management-by-exception in a budgetary context。  new window
5.(1983)。Leadership Style, Budgetary Participation and Managerial Behavior。  new window
6.Cammann, C.(1976)。Effects of the use of control systems。  new window
7.Chia, Y.(1995)。The interaction effect of information asymmetry and decentralization on managers’ job satisfaction: a research note。  new window
8.(1990)。Budgetary participation, agreement on evaluation criteria and managerial performance: a research note。  new window
9.(1993)。The effect of budget emphasis and information asymmetry on the relation between budgetary participation and slack。  new window
10.(1995)。The joint effects of budgetary slack and task uncertainty on subunit performance。  new window
11.(1986)。Impact of participation in the budgetary process on managerial attitudes and performance: universalistic and contingency perspectives。  new window
12.A. K. Gupta(1985)。Linking control systems to business unit strategy: impact on performance。  new window
13.Gregson, T. and J. Wendell(1994)。Role conflict, role ambiguity, job satisfaction and the moderating effect of job-related self-esteem: a latent variable analysis。  new window
14.Hirst, M. K.(1987)。The effects of setting budget goals and task uncertainty on performance: a theoretical analysis。  new window
15.W. M. Liao(1988)。The role of accounting information in the control of organizations: a review of evidence。  new window
16.Lindquist, T. M.(1995)。ess as an antecedent to participative budgeting: examining the effects of distributive justice, procedural justice and referent cognition on satisfaction and performance。  new window
17.Mia, L.(1987)。Participation in budgetary decision making, task difficulty, locus of control, and employee behavior: an empirical study。  new window
18.Otley, D. T.(1978)。Budget use and managerial performance。  new window
19.Renn, R. W.(1998)。Participation’s effect on task performance: mediating roles of goal acceptance and procedural justice。  new window
20.Sashkin, M.(1976)。Changing toward participative management approaches: a model and methods。  new window
21.(1994)。Organizational Behavior。  new window
 
 
 
 
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