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題名：預算參與、預算相關態度、與管理者績效間關係之探討
書刊名：當代會計
作者：祝道松 引用關係／盧正宗 引用關係
作者(外文)：Zhu, Dauw-song／Lu, Cheng-tsung
出版日期：2007
卷期：8:2
頁次：頁209-237
主題關鍵詞：預算參與；預算攸關性；預算有用性；管理績效；預算績效；Budgetary participation；Budget relevance；Budget usefulness；Managerial performance；Budgetary performance
原始連結：連回原系統網址new window
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  • 被引用次數被引用次數:期刊(1) 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:1
  • 共同引用共同引用:16
  • 點閱點閱:166
預算制度能否協助組織達成規劃、或控制機制，除了在設計面建構一套符合組織環境與修件的預算管理系統外，組織成員對預算制度屬性之認知態度亦是重要的影響因子。而針對組織成員預算參與和管理者績效關聯性之研究上，以往之實證結果除了存在分歧的結論外，對績效的界定尚無一致性之看法，因而忽略應區別預算績效、管理績效與部門績效間的關聯性。故本研究從認知的角度探討組織中的管理者對於預算參與程度、預算相關態度(認知預算品質、預算攸關性、預算有用性)、與管理者績效(預算績效、管理績效、部門績效)間的關聯性。本研究以某國營事業與民營事業之預算主管為分析對象，透過問內調查法分別分析前述議題與兩者間的差異性。研究結果支持預算相關態度對於預算參與和預算績效間的中介效果；同時也支持管理績效對於預算參與和部門績效間的中介效果。但是在公營事業的樣本中，研究結果卻無法支持預算績效和管理績效間的關係，其可能的原因是預算制度在國營事業的形式效果大於其實質效果所致。
The purpose of this study is from the viewpoint of cognition to explore the relationships among budgetary participation, budget-related attitude (budget quality, budge realevance, budget usefulness), and manger’s performance (budgetary performance, managerial performance, departmental performance). To test the hypothesized model, this study collects the samples form the mangers of a big government-owned company and private enterprises. According to the valid surveys, the results strongly support the proposed mediate effect of budget-related attitude in the relationship between budgetary participation and budgetary performance. The results also support the proposed mediate effect of managerial performance in the relationship between budgetary participation and departmental performance. But from the samples of government owned company do not provide evidence to support the relationship between budgetary performance and managerial performance. The possible reason is that the formal effect of budgeting systemin government owned company is greater than the substantial effect.
Other
1.Dunk, A. S.(1993)。The Effect of Budget Emphasis and Information Asymmetry on the Relation Between Budgetary Participation and Slack。  new window
期刊論文
1.邱炳乾、林麗霞(20050500)。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。當代會計，6(1)，89-123。new window  延伸查詢new window
2.Dunk, A. S.(1992)。Reliance on Budgetary Control, Manufacturing Process Automation and Production Subunit Performance: A Research Note。Accounting, Organizations and Society，17，195-203。  new window
3.Mia, L.(1988)。Managerial Attitude, Motivation and the Effectiveness of Budget Participation。Accounting, Organizations and Society，13(5)，465-475。  new window
4.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
5.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
6.Brownell, Peter、McInnes, Morris James(1986)。Budgetary Participation, Motivation, and Managerial Performance。The Accounting Review，61(4)，587-600。  new window
7.Govindarajan, V.、Gupta, Anil K.(1985)。Linking Control Systems to Business Unit Strategy: Impact on Performance。Accounting, Organizations and Society，10(1)，51-66。  new window
8.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
9.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
10.Heneman, H. G. III(197410)。Comparisons of Self and Superior Ratings of Managerial Performance。Journal of Applied Psychology，59，638-642。  new window
11.Kenis, I.(1979)。Effects of Budgetary Goal Characteristics on Managerial Attitudes and Performance。The Accounting Review，54(4)，707-721。  new window
12.Kren, L.(1992)。Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility。The Accounting Review，67(3)，511-526。  new window
13.Cavalluzzo, K. S.、Ittner, C. D.(2004)。Implementing performance measurement innovations: Evidence from government。Accounting, Organizations and Society，29(2/3)，243-267。  new window
14.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。  new window
15.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
16.倪豐裕、陳火坤、陳以亨(20010300)。預算目標困難度、任務不確定性、預算強調對績效影響之研究：調節迴歸分析。商管科技季刊，2(1)，67-88。new window  延伸查詢new window
17.Gerdin, J.(2005)。The impact of departmental interdependencies and management accounting system use on subunit performance。European Accounting Review，14(2)，297-328。  new window
18.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。  new window
圖書
1.許士軍(1999)。管理學。台北：東華書局。  延伸查詢new window
2.Mahoney, T. A.、Jerdee, T. H.、Carroll, S. J.(1963)。Development of Managerial Performance: A Research Approach。Cincinnati, OH：South-western Publishing Company。  new window
3.Kaplan, R. S.、Atkinson, A. A.(1998)。Advanced management accounting。New Jersey, NJ：Prentice Hall。  new window
4.Kerlinger, F. N.(1986)。Foundation of Behavior Research。Chacigo, IL：New York：Florida：Holt, Rinehart and Winston。  new window
5.Nunnally, Jum C.、Bernstein, Ira H.(1978)。Psychometric Theory。McGraw-Hill。  new window
其他
1.姚秋旺(2005)。最新政府會計。  延伸查詢new window
2.倪豐裕、蘇志泰(2001)。知覺環境不確定性、任務不確定性、組織分權對知覺管理會計系統有用性的影響效果。  延伸查詢new window
3.Asher, R.(1983)。Causal Modeling。  new window
4.Blumenfeld, W. S., and Leidly, T. R.(1969)。Effectiveness of goal setting as a management device: Research note。  new window
5.Brownell, P.(1981)。Participation in budgeting, locus of control and organizational effectiveness。  new window
6.Brownell, P., and Merchant, K. A.(1990)。The Budgetary and performance influences of product standardization and manufacturing process automation。  new window
7.Frow, N., Marginson, D. and Ogden, S.(2005)。Encouraging strategic behaviour while maintaining management control: Multi-functional project teams, budgets, and the negotiation of shared accountabilities in contemporary enterprises。  new window
8.Goddard, A.(1997)。Organizational culture and budget related behavior: A comparative contingency study of three local government organizations。  new window
9.Goodwin, D. R., and Kloot, L.(1996)。Strategic communication, budgetary role ambiguity, and budgetary response attitude in local government。  new window
10.Govindarajan, V.(1986)。Impact of participation in the budgetary process on managerial attitudes and performance: universalistic and contingency perspectives。  new window
11.Hirst, M. K., and Lowy, S. M.(1990)。The linear additive and interactive effects of budgetary goal difficulty and feedback on performance。  new window
12.Hirst, M. K., and Yetton, P. W.(1999)。The effects of budget goals and task interdependence on the level of and variance in performance: A research note。  new window
13.Hofstede, G. H.(1967)。The Game of Budget Control。  new window
14.Horngren, C. T., Datar, S. M. and Foster, G.(2003)。Cost Accounting: A Managerial Emphasis。  new window
15.Imoisili, O. A.(1989)。The role of budget data in the evaluation of managerial performance。  new window
16.Kirchner, W. K.(1965)。Relationships between supervisory and subordinate ratings for technical personnel。  new window
17.Macintosh, N. B., and Williams, J. J.(1992)。Managerial roles and budgeting behavior。  new window
18.Magner, N., Welker, R. B. and Campbell, T. L.(1996)。Testing a model of cognitive variable structural equations framework。  new window
19.Marginson, D., and Ogden, S.(2005)。Coping with ambiguity through the budget: The positive effects of budgetary targets on managers' budgeting behaviors。  new window
20.Parker, J. W., Taylor, E. K., Barrett, R. S. and Martens, L.(1959)。Rating scale content: Relationships between supervisory and self-ratings。  new window
21.Williams, J. J., Macintosh, N. B. and Moore, J. C.(1990)。Budget-related behavior in public sector organizations: Some empirical evidence。  new window
 
 
 
 
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