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題名:過去績效結果的歸因認知與預算強調對預算寬列的影響
書刊名:管理學報
作者:邱炳乾 引用關係
作者(外文):Chiou, Bing-chyan
出版日期:2008
卷期:25:1
頁次:頁51-65
主題關鍵詞:過去績效歸因認知預算寬列預算強調Previous performanceAttributionsBudgetary slackBudgetary emphasis
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(2) 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:0
  • 點閱點閱:31
期刊論文
1.Govindarajan, Vijay(1986)。Impact of Participation in the Budgetary Process on Managerial Attitudes and Performance: Universalistic and Contingency Perspectives。Decision Sciences,17(4),496-516。  new window
2.Kren, L.、Liao, W. M.(1988)。The Role of Accounting Information in the Control of Organizations: A Review of the Evidence。Journal of Accounting Literature,7,280-309。  new window
3.Indjejikian, R. J.、Matejka, M.(2006)。Organizational slack in decentralized firms: The role of business unit controllers。The Accounting Review,81(4),849-872。  new window
4.Onsi, M.(1973)。Factor Analysis of Behavioral Variables Affecting Budgetary Slack。The Accounting Review,48(3),535-548。  new window
5.Waller, W. S.、Chow, C. W.(1985)。The Self-Selection and Effort Effects of Standard-Based Employment Contracts: A Framework and Some Empirical Evidence。The Accounting Review,60(3),458-476。  new window
6.Waller, W. S.(1988)。Slack in Participative Budgeting: The Joint Effect of a Truth-Inducing Pay Scheme and Risk Preferences。Accounting, Organizations and Society,13(1),87-98。  new window
7.Lukka, K.(1988)。Budgetary Biasing in Organizations: Theoretical Framework and Empirical Evidence。Accounting Organizations and Society,13,281-301。  new window
8.Webb, R. A.(2002)。The Impact of Reputation and Variance Investigations on the Creation of Budget Slack。Accounting, Organizations and Society,27(4/5),361-378。  new window
9.Hayes, D. C.(1977)。The Contingency Theory of Management Accounting。The Accounting Review,52(1),22-39。  new window
10.Chow, C. W.(1983)。The Effects of Job Standard Tightness and Compensation Scheme on Performance: An Exploration of Linkages。The Accounting Review,58(4),667-685。  new window
11.Young, S. M.、Fisher, J.、Lindquist, T. M.(1993)。The Effects of Intergroup Competition and Intragroup Cooperation on Slack and Output in a Manufacturing Setting。The Accounting Review,68(3),466-481。  new window
12.Davila, T.、Wouters, M.(2005)。Managing Budget Emphasis through the Explicit Design of Conditional Budgetary Slack。Accounting, Organizations and Society,30(7/8),587-608。  new window
13.Dunk, A. S.(1993)。The Effect of Budget Emphasis and Information Asymmetry on the Relation Between Budgetary Participation and Slack。The Accounting Review,68(2),400-410。  new window
14.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
15.Dunk, A. S.、Nouri, H.(1998)。Antecedents of Budgetary Slack: A Literature Review and Synthesis。Journal of Accounting Literature,17(1),72-96。  new window
16.Merchant, K. A.(1985)。Budgeting and the Propensity to Create Budgetary Slack。Accounting, Organizations and Society,10(2),201-210。  new window
17.Stede, W. A. V.(2000)。The Relationship between Two Consequences of Budgetary Controls, Budgetary Slack Creation and Managerial Short-Term Orientation Accounting。Organizations and Society,25(6),609-622。  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.Ford, Jeffrey D.(1985)。The Effects of Causal Attributions on Decision Makers' Responses to Performance Downturns。The Academy of Management Review,10(4),770-786。  new window
20.Sprinkle, Geoffrey B.(2003)。Perspectives on Experimental Research in Managerial Accounting。Accounting, Organizations and Society,28(2/3),287-318。  new window
21.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
22.Schiff, M.、Lewin, A. Y.(1970)。The Impact of People on Budgets。The Accounting Review,45(2),259-268。  new window
23.Weiner, Bernard(1985)。An Attributional Theory of Achievement Motivation and Emotion。Psychological Review,92(4),548-573。  new window
24.Bourgeois, L. J.(1981)。On the measurement of organizational slack。Academy of Management Review,6(1),29-39。  new window
25.Kren, L.(1993)。Control System Effects on Budget Slack。Advances in Management Accounting,2,109-118。  new window
26.Hirst, M. K.(1987)。The Effects of Setting Budget Goals and Task Uncertainty on Performance: A Theoretical Analysis。The Accounting Review,62,774-784。  new window
27.Cammann, C.(1976)。Effects of the Use of Control Systems。Accounting, Organizations and Society,1,301-313。  new window
28.Shield, M. D.、Birnberg, J. G.、Frieze, I. H.(1981)。Attributions, Cognitive Process and Control System。Accounting, Organizations and Society,6,69-93。  new window
29.Ross, L.(1977)。The Intuitive Psychologist and His Shortcomings: Distortions in Attribution Process。Advances in Experimental Social Psychology,10,174-211。  new window
30.Walker, K. B.、Johnson, E. N.(1999)。The Effects of a Budget-based Incentive Compensation Scheme on the Budgeting Behavior of Managers and Subordinates。Journal of Management Accounting,11,1-28。  new window
31.Chow, C. W.、Cooper, J. C.、Haddad, K.(1991)。The Effects of Pay Scheme and Ratchets on Budget Slack and Performance: A Multi-period Experiment。Accounting, Organizations and Society,16,47-60。  new window
32.Arrington, C. E.、Bailey, C. D.、Hopwood, W. S.(1985)。An Attribution Analysis of Responsibility Assessment for Audit Performance。Journal of Accounting Research,23,1-20。  new window
33.Hirst, M. K.、Yetton, P. W.(1999)。The Effect of Budget Goals and Task Interdependence on the Level of and Variance in Performance: A Research Note。Accounting, Organizations and Society,24,205-216。  new window
34.Otley, D.、Pollanen, R. M.(2000)。Budgetary Criteria in Performance Evaluation: A Critical Appraisal Usint New Evidence。Accounting Organizations and Society,25,483-496。  new window
35.Hartmann, F. G.(2000)。The Appropriateness of RAPM: Toward the Further Development of Theory。Accounting Organizations and Society,25,451-482。  new window
36.Onifade, E.、Harrison, P. D.、Cafferty, T. P.(1997)。Causal Attributions for Poorly Performance Projects: Their Effect on Project Continuation Decisions。Journal of Applied Social Psychology,27,439-452。  new window
37.Kirby, A. J.、Reichelstein, P. K.、Paik, T.(1991)。Participation, Slack, and Budget-based Performance Evaluation。Journal of Accounting Research,29,109-128。  new window
38.Dunk, A. S.(1995)。The Joint Effects of Budgetary Slack and Task Uncertainty on Subunit Performance。Accounting and Finance,35,61-75。  new window
39.Hirst, M. K.(1981)。Accounting Information and the Evaluation of Subordinate Performance: A Situational Approach。The Accounting Review,56,771-784。  new window
40.Michalism, M. D.、Karau, S. J.、Tangpong, C.(2004)。The Effects of Performance and Team Cohesion on Attribution: A Longitudinal Simulation。Journal of Business Research,57,1108-1115。  new window
41.Douglas, P. C.、Wier, B.(2005)。Cultural and Ethical Effects in Budgeting Systems: A Comparison of US and Chinese Managers。Journal of Business Ethics,60,159-174。  new window
42.Harrison, P. D.、West, S. G.、Reneau, J. H.(1988)。Initial Attributions and Information-seeking by Superiors and Subordinates in Production Variable Investigations。The Accounting Review,63,307-320。  new window
43.Merchant, K. A.、Manzoni, J. F.(1989)。The Achievability of Budget Targets in Profit Centers: A Field Study。The Accounting Review,64,539-558。  new window
44.Frederickson, J. R.(1992)。Relative Performance Information: The Effects of Common Uncertainty and Contact Type on Agent Effor。The Accounting Review,67,647-669。  new window
圖書
1.Martinko, M. J.(1995)。Attribution Theory: An Organizational Perspective。Delray Beach, Florida:St. Lucie Press。  new window
2.Harvey, J. H.、Weary, G.(1985)。Attribution: Basic Issues and Applications。Orlando, Florida:Academic Press。  new window
圖書論文
1.Weiner, B.(1995)。Attribution Theory in Organizational Behavior: A Relationship of Mutual Benefit。Attribution Theory: An Organizational Perspective。Florida。  new window
 
 
 
 
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