臺灣人文及社會科學引文索引資料庫系統

:::

詳目顯示

回上一頁
第 1 筆 / 總合 1 筆   第一頁 上一頁 下一頁 最後一頁
/1頁
題名：預算參與一致性對個人及公司績效之影響
書刊名：會計評論
作者：張允文 引用關係／張瑞當 引用關係／張菁萍／吳少君
作者(外文)：Chang, Yeun-Wen／Chang, Ruey-Dang／Chang, Ching-Ping／Wu, Shao-Chun
出版日期：2007
卷期：45
頁次：頁57-96
主題關鍵詞：預算參與一致性；公司經營績效；個人工作績效；Participative budgeting congruence；Corporate performance；Individual 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(3) 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:3
  • 共同引用共同引用:24
  • 點閱點閱:23
本研究從參與一致性的角度來探討，預算參與對公司經營績效及個人工作績效的直接影響，以及預算參與透過工作滿意度與工作相對緊張，對公司經營績效及個人工作績效的間接影響。研究發現：(1)在不考慮參與一致性時，實際參與程度可經由工作滿意度或是個人工作績效，間接的提高公司經營績效。(2)在考慮參與一致性此一權變因素時，不論參與一致性是高或低之情境下，實際參與程度均可透過個人工作績效間接地影響公司經營績效。另外，當參與一致性高的情境下，實際參與程度可透過工作滿意度間接地影響個人工作績效，進而提昇公司經營績效；當參與一致性低時，實際參與程度則透過工作相對緊張間接地影響個人工作績效，進而提昇公司經營績效。
We adopt the viewpoint of participative budgeting congruence to investigate the direct and indirect impact of budget participation on the corporate and individual performance. This study also adopts job satisfaction and job-related tension as the intermediate variables to discuss the relationship of budget participation and performance. The empirical results show that: (1) When the effect of participative budgeting congruence is not controlled, budget participation has an indirect impact on corporate performance through job satisfaction or individual performance. (2) When the effect of participative budgeting congruence is controlled, the budget participation has an indirect impact on corporate performance through individual performance. Besides, when the degree of participation congruence (DPC) is high, budget participation has a positive effect on individual performance through job satisfaction, then enhancing corporate performance. When the DPC is low, budget participation has a positive effect on individual performance through job-related tension, then improving the corporate performance.
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.Martins, L. L.、Eddleston, K. A.、Veiga, J. F.(2002)。Moderators of the relationship between work-family conflict and career satisfaction。Academy of Management Journal，45(2)，399-409。  new window
3.祝道松、林淑美、倪豐裕(2003)。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。管理學報，20(5)，1023-1043。new window  延伸查詢new window
4.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
5.Choi, B.、Lee, H.(200305)。An empirical investigation of KM styles and their effect on corporate performance。Information and Management，40，403-417。  new window
6.Shields, J. F.、Shields, M. D.(1998)。Antecedents of participative budgeting。Accounting, Organizations and Society，23(1)，49-76。  new window
7.Brownell, P.(1985)。Budgetary systems and the control of functionally differentiated organizational activities。Journal of Accounting Research，23，502-512。  new window
8.Clinton, B. D.、Hunton, J. E.(2001)。Linking participative budgeting congruence to organization performance。Behavioral Research in Accounting，13，127-141。  new window
9.Doll, W. J.、Torkzadeh, G.(1991)。A congruence construct of user involvement。Decision Sciences，22(2)，443-453。  new window
10.倪豐裕、蘇志泰(20010900)。組織規模和動機對於參與式預算制度效能的影響。商管科技季刊，2(3)，299-318。new window  延伸查詢new window
11.Agbejule, A.、Saarikoski, L.(200612)。The effect of cost management knowledge on the relationship between budgetary participation and managerial performance。The British Accounting Review，38，427-440。  new window
12.Brownell, P.(198210)。A field study examination of budget budgetary participation and locus of control。The Accounting Review，57(4)，766-777。  new window
13.Bryan, J. F.、Locke, E. A.(196706)。Goal setting as a means of increasing motivation。Journal of Applied Psychology，51(3)，274-277。  new window
14.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
15.Clinton, B. D.(1999)。Antecedents of budgetary participation: The effects of organizational, situational, and individual factors。Advances in Management Accounting，8，45-70。  new window
16.Covaleski, Mark A.、Evans, John H. III、Luft, John L.、Shields, Michael D.(2003)。Budgeting Research: Three Theoretical Perspectives and Criteria for Selective Integration。Journal of Management Accounting Research，15(1)，3-49。  new window
17.Govindarajan, V.、Gupta, A. K.(1985)。Linking control system to business unit strategy: Impact on performance。Accounting, Organizations and Society，10，51-66。  new window
18.Greenberg, P. S.、Greenberg, R. H.、Nouri, H.(1994)。Participative budgeting: A meta-analytic examination of methodological moderators。Journal of Accounting Literature，13，117-141。  new window
19.Hansen, S. C.、Van der Stede, W. A.(200412)。Multiple facets of budgeting: A exploratory analysis。Management Accounting Research，15，415-439。  new window
20.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
21.Hartmann, F. G. H.、Moers, F.(200310)。Testing contingency hypotheses in budgetary research using moderated regression analysis: A second look。Accounting, Organizations and Society，28(7/8)，803-809。  new window
22.Heneman, H. G. III(197410)。Comparisons of Self and Superior Ratings of Managerial Performance。Journal of Applied Psychology，59，638-642。  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.Lau, C. M.、Buckland, C.(200110)。Budgeting-The role of trust and participation: A research note。Abacus，37，369-388。  new window
28.Lau, C. M.、Tan, S. L. C.(2003)。The effects of participation and job-relevant information on the relationship between evaluative style and job satisfaction。Review of Quantitative Finance and Accounting，21，17-34。  new window
29.Margerison, C.、Glube, R.(197902)。Leadership decision-making: An empirical test of the Vroom and Yetton model。The Journal of Management Studies，16，45-55。  new window
30.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
31.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
32.Parker, R. J.、Kyj, L.(20060100)。Vertical information sharing in the budgeting process。Accounting, Organizations and Society，31(1)，27-45。  new window
33.Shields, M. D.、Deng, F. J.、Kato, Y.(200002)。The design and effects of control systems: Tests of direct- and indirect- models。Accounting, Organizations and Society，25，185-202。  new window
34.Weick, K. E.(198304)。Stress in accounting systems。The Accounting Review，58，350-369。  new window
35.Bruns, W. Jr.、Waterhouse, J. H.(1975)。Budgetary Control and Organization Structure。Journal of Accounting Research，13(2)，177-203。  new window
36.Merchant, K. A.(1981)。The Design of the Corporate Budgeting System: Influences on Managerial Behavior and Performance。The Accounting Review，56(4)，813-829。  new window
37.Parker, J. W.、Taylor, E. K.、Barrett, R. S.、Martens, L.(1959)。Rating scale content: Relationship between supervisory- and self-ratings。Personnel Psychology，12，49-63。  new window
38.Edwards, J. R.(1996)。An examination of competing versions of the person-environment fit approach to stress。Academy of Management Journal，39(2)，292-339。  new window
39.周齊武、杜榮瑞、陳慧玲(20050800)。環境不確定性、預算制度特徵與公司績效。管理學報，22(4)，549-567。new window  延伸查詢new window
40.Comer, J. M.、Machleit, K. A.、Lagace, R. R.(1989)。Psychometric assessment of a reduced version of indsales。Journal of Business Research，18，291-302。  new window
41.Muchinsky, P. M.、Iaffaldano, M. T.(1985)。Job satisfaction and job performance: A meta-analysis。Psychological Bulletin，97(2)，251-273。  new window
42.Petty, M. M.、McGee, Gail W.、Cavender, Jerry W.(1984)。A Meta-Analysis of the Relationships Between Individual Job Satisfaction and Individual Performance。Academy of Management Review，9(4)，712-721。  new window
43.Baron, Reuben M.、Kenny, David A.(1986)。The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic, and Statistical Considerations。Journal of Personality and Social Psychology，51(6)，1173-1182。  new window
44.杜榮瑞(19980600)。行為會計研究之回顧：問題與典範。中山管理評論，6(2)，293-330。new window  延伸查詢new window
45.Steers, Richard M.(1975)。Problems in the measurement of organizational effectiveness。Administrative Science Quarterly，20(4)，546-558。  new window
會議論文
1.劉家潾、司徒達賢(1994)。中小企業機動性與創新行為之研究--資訊成本觀點。第一屆中小企業碩博士論文獎暨研討會，經濟部中小企業處主辦 。  延伸查詢new window
圖書
1.Wonnacott, T. H.、Wonnacott, R. J.(1981)。Regression: A Second Course in Statistics。Malabar, FL：Robert E. Krieger Publishing。  new window
2.Argyris, C.(1952)。The impact of budgets on people。Controllership Foundation。  new window
3.Kerlinger, F. N.(1986)。Foundations of Behavior Research。NY。  new window
4.Studenmund, Arnold H.(2001)。Using Econometrics: A Practical Guide。Addison Wesley Longman Inc.。  new window
5.Fowler, Floyd J.(1988)。Survey Research Methods。London：Beverly Hills, Sage Publications Sage Publications。  new window
6.Vroom, V. H.、Jago, A. G.(1988)。The new leadership: Managing Participation in Organizations。Englewood Cliffs, NJ：Prentice-Hall, Inc.。  new window
7.吳萬益、林清河(2001)。企業研究方法。臺北：華泰圖書出版公司。  延伸查詢new window
8.邱皓政(2005)。量化研究法（二）：統計原理與分析技術。臺北市：雙葉書廊。  延伸查詢new window
9.Vroom, Victor H.、Yetton, Phillip W.(1973)。Leadership and Decision Making。University of Pittsburgh Press。  new window
10.Nunnally, Jum C.、Bernstein, Ira H.(1978)。Psychometric Theory。McGraw-Hill。  new window
圖書論文
1.Sobel, M. E.(1982)。Asymptotic confidence intervals for indirect effects in structural equations models。Sociology methodology 1982。San Francisco：Jossey-Bass。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
:::
無相關著作
 
QR Code
QRCODE

臺灣人文及社會科學引文索引資料庫

目前上線人數：1012（臺灣：1006，外國：6） ／ 本年度總使用人次：2111296 ／ 訪客人次（自102年09月）：67911254
國家圖書館著作權聲明 Copyright © 2013 All rights reserved.
本館地址: 100201臺北市中山南路20號． 本館地圖及交通資訊．
總機：(02)23619132．最佳瀏覽解析度為1024x768以上