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：The Impact of Strategy Type on the Relationships among Broad Scope Management Accounting System, Job Information Perceptions, and Managerial Performance
書刊名：交大管理學報
作者：鍾紹熙／倪豐裕 引用關係／蘇英芳／邱炳乾 引用關係／蘇錦俊 引用關係
作者(外文)：Chung, Shao-hsi／Ni, Feng-yu／Su, Ying-fang／Chiou, Bing-chyan／Su, Chin-chun
出版日期：2009
卷期：29:2
頁次：頁47-82
主題關鍵詞：廣範圍管理會計系統；工作攸關資訊認知；管理績效；策略型態；Broad scope management accounting system；Perception of job-relevant information；Managerial performance；Strategy type
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(4) 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:4
  • 共同引用共同引用:0
  • 點閱點閱:55
本研究主要目的，在探討廣範圍管理會計系統與管理績效之關係，是否受到工作攸關資訊認知的中介影響，以及廣範圍管理會計系統的使用程度、廣範圍管理會計系統和工作攸關資訊認知以及工作攸關資訊認知和管理績效的聯結關係，是否受到不同策略型態的影響。為驗證這些關係，本研究使用路徑分析法，並採問卷調查法進行研究，研究對象係台灣地區電子產業上市（櫃）公司的廠長及其下屬員工。研究結果發現，廣範圍管理會計系統對於管理績效之影響，並非直接而係完全經由工作攸關資訊認知的中介效果，尤其在企業傾向差異化策略時，此完全中介效果會更為明顯。
The main purpose of this study is to examine the effect of perception of job- relevant information (PJRI) as an intervening variable between broad scope management accounting system (broad scope MAS) and managerial performance. Further, this study also examines the impact of strategy type on the level of using broad scope MAS and the relationships between broad scope MAS and PJRI, and between PJRI and managerial performance. The results, based on path analysis and a questionnaire survey of plant managers and their subordinate in Taiwan's public electronic firms, demonstrate that broad scope MAS affects managerial performance, not directly, but completely through PJRI. In particular, the full mediating effect of PJRI is more pronounced when firms tend to adopt a differentiation strategy. However, when they tend to adopt the low-cost strategy, the relationship between broad scope MAS and PJRI disappears.
期刊論文
1.Gul, F. A.(1991)。The Effects of Management Accounting Systems and Environmental Uncertainty on Small Business Managers' Performance。Accounting, Organization and Society，22(85)，57-61。  new window
2.Carroll, S. J.、Mahoney, T. A.、Jerdee, T. H.(1965)。The Job(s) of Management。Industrial Relations，4(2)，97-110。  new window
3.Chenhall, R. H.(2003)。Management control systems design within its organizational context: Finding from contingency-based research and directions for the future。Accounting, Organizations and Society，28(2/3)，127-168。  new window
4.Chang, R. D.、Chang, Y. W.(200110)。The effects of strategy, organizational structure and environment on the characteristics and performance of management accounting information systems。Management Review，20，137-173。  new window
5.Chang, R. D.、Chang, Y. W.、Ni, F. Y.(200009)。The effect of task attributes and AIS characteristics on users’ satisfaction: An empirical test。Asia Pacific Management Review，5，287-298。  new window
6.Ni, F. Y.、Chuang, Y. K.、Chiou, B. C.(200601)。Perceived task uncertainty, organizational commitment, managerial accounting systems and their three-way interaction effects on managerial performance。Journal of Management & Systems，13，1-14。  new window
7.Brownell, Peter、McInnes, Morris James(1986)。Budgetary Participation, Motivation, and Managerial Performance。The Accounting Review，61(4)，587-600。  new window
8.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
9.Shields, M. D.、Deng, F. J.、Kato, Y.(200002)。The design and effects of control system: Tests of direct- and indirect-effects models。Accounting, Organizations and Society，25(2)，185-202。  new window
10.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
11.Kren, L.(1992)。Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility。The Accounting Review，67(3)，511-526。  new window
12.Baron, R. M.、Kenny, D. A.(198612)。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
13.Govindarajan, V.、Fisher, J.(1990)。Strategy, Control Systems, and Resource Sharing: Effects on Business-Unit Performance。Academy of Management Jourmal，33(2)，259-285。  new window
14.Abernethy, M. A.、Brownell, P.(1997)。Management Control Systems in Research and Development Organizations-The Role of Accounting, Behavior and Personnel Controls。Accounting, Organization and Society，22(3/4)，233-247。  new window
15.Chong, V. K.(1996)。Management Accounting Systems, Task Uncertainty and Managerial Performance: A Research Note。Accounting, Organizations and Society，21(5)，415-421。  new window
16.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
17.Miller, Danny(1988)。Relating Porter's Business Strategies to Environment and Structure: Analysis and Performance Implications。Academy of Management Journal，31(2)，280-308。  new window
18.Leblebici, H.、Salancik, G. R.(1981)。Effects of environmental uncertainty on information and decision processes in banks。Administrative Science Quarterly，26(4)，578-596。  new window
19.Bouwens, J.、Abernethy, M. A.(2000)。The Consequences of Customization on Management Accounting System Design。Accounting, Organizations and Society，25(3)，221-241。  new window
20.Chenhall, R. H.、Morris, D.(1986)。The Impact of Structure, Environment, and Interdependence on the Perceived Usefulness of Management Accounting Systems。The Accounting Review，61(1)，16-35。  new window
21.Chong, V. K.、Chong, K. M.(1997)。Strategic Choices, Environmental Uncertainty and SBU Performance: A Note on the Intervening Role of Management Accounting Systems。Accounting and Business Research，27(4)，268-276。  new window
22.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
23.DeGroot, T.、Brownlee, A. L.(2006)。Effect of Department Structure on the Organizational Citizenship Behavior--Department Effectiveness Relationship。Journal of Business Research，59(10/11)，1116-1123。  new window
24.Anderson, James C.、Gerbing, David W.(1988)。Structural Equation Modeling in Practice: A Review and Recommended Two-Step Approach。Psychological Bulletin，103(3)，411-423。  new window
25.Cronbach, Lee J.(1951)。Coefficient alpha and the internal structure of tests。Psychometrika，16(3)，297-334。  new window
26.Baiman, S.(1982)。Agency Research in Managerial Accounting: A Survey。Journal of Accounting Literature，1，154-213。  new window
27.Baines, A.、Langfield-Smith, K.(2003)。Antecedents to Management Accounting Change: A Structural Equation Approach。Accounting, Organizations and Society，28(7/8)，675-698。  new window
28.Banker, R. D.、Bardhan, I. R.、Chen, T. Y.(2008)。The Role of Manufacturing Practices in Mediating the Impact of Activity-based Costing on Plant Performance。Accounting, Organizations and Society，33(1)，1-19。  new window
29.Chalos, P.、Poon, M. C. C.(2000)。Participation and Performance in Capital Budgeting Teams。Behavioral Research in Accounting，12，199-229。  new window
30.Chenhall, R. H.、Brownell, P(1988)。The Effects of Participative Budgeting on Job Satisfaction and Performance: Role Ambiguity as an Intervening Variable。Accounting, Organizations and Society，13(3)，225-233。  new window
31.Chia, Y. M.(1995)。Decentralization, Management Accounting Systems (MAS) Information Characteristics and Their Interaction Effects on Managerial Performance: A Singapore Study。Journal of Business Finance and Accounting，22(6)，811-830。  new window
32.Chong, M. L.、Edmund, W. L.(2002)。The Intervening Effects of Participation on the Relationship between Procedural Justice and Managerial Performance。British Accounting Review，34(1)，55-78。  new window
33.Chong, V. K.(1998)。Testing the Contingency "fit' between Management Accounting Systems and Managerial Performance: A Research Note on the Moderating Role of Tolerance for Ambiguity。British Accounting Review，30(4)，331-342。  new window
34.Fisher, C.(1996)。The Impact of Perceived Environment Uncertainty and Individual Differences on Management Information Requirements: A Research Note。Accounting, Organizations and Society，21(4)，361-369。  new window
35.Hall, M.(2008)。The Effect of Comprehensive Performance Measurement Systems on Role Clarity, Psychological Empowerment and Managerial Performance。Accounting, Organizations and Society，33(2/ 3)，141-163。  new window
36.Kim, H.、Yukl, G.(1995)。Relationships of Managerial Effectiveness and Advancement to Self-reported and Subordinate-reported Leadership Behaviors from the Multiple-linkage Model。Leadership Quarterly，6(3)，361-377。  new window
37.Ni, F. Y.、Su, J. T.(2001)。The Impact of Perceived Environmental Uncertainty, Task Uncertainty, Organizational Decentralization on the Perceived Usefulness of Management accounting Systems。Journal of Management & Systems，8(2)，147-168。  new window
38.O'Reilly, C. A.(1980)。Individuals and Information Overload in Organizations: Is more Necessarily Better?。Academy of Management Journal，23(4)，684-696。  new window
39.Tiessen, P.、Waterhouse, J. H.(1983)。Towards a Descriptive Theory of Management Accounting。Accounting, Organizations and Society，8(2/3)，251-267。  new window
40.Williams, J. J.、Seaman, A. E.(2002)。Management Accounting Systems Change and Departmental Performance: The Influence of Managerial Information and Task Uncertainty。Management Accounting Research，13(4)，419-445。  new window
41.Zhu, D. S.、Lin, S. M.、Ni, F. Y.(200310)。A Study of the Effect of Budgetary Goal Difficulty on the Relationships Among Budgetary Participation, Budgetary Goal Acceptance, and Managerial Performance: Manufacturing Industry in Taiwan as Example。Journal of Management，20(5)，1023-1043。  new window
圖書
1.Asher, H. B.(1983)。Causal Modeling。Beverly Hills, CA：Sage Publications。  new window
2.Neter, J.、Wasserman, W.(1974)。Applied linear statistical models。Applied linear statistical models。Homewood, IL：Richard D. Irwin, Inc.。  new window
3.Galbraith, Jay R.(1973)。Designing complex Organization。Reading, Mass：Addison-Wesley Publishing Company。  new window
4.Porter, Michael E.(1985)。Competitive Advantage: Creating and Sustaining Superior Performance。New York, NY：Schuster Inc.。  new window
5.Galbraith, Jay R.(1977)。Organization Design。Addison-Wesley。  new window
6.Chandler, Alfred D. Jr.(1962)。Strategy and Structure: Chapters in the History of the American Industrial Enterprise。MIT Press。  new window
7.Porter, Michael E.(1980)。Competitive Strategy: Techniques for Analyzing Industries and Competitors。Free Press。  new window
8.Miles, Raymond E.、Snow, Charles C.(1978)。Organizational Strategy, Structure, and Process。McGraw-Hill。  new window
9.Pindyck, R. S.、Rubinfeld, D. L.(1976)。Econometric Models and Economic Forecasts。Econometric Models and Economic Forecasts。New York, NY。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
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：1324（臺灣：1316，外國：8） ／ 本年度總使用人次：2071125 ／ 訪客人次（自102年09月）：67863518
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