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題名：預算支出目標調整之困難度對後續預算執行及預算績效之影響：以策略性溝通作為權變因素
書刊名：會計評論
作者：盧正宗 引用關係／祝道松
作者(外文)：Lu, Cheng-tsung／Zhu, Dauw-song
出版日期：2019
卷期：69
頁次：頁131-172
主題關鍵詞：違反預期理論；預算目標調整；預算執行彈性；預算執行衝突；Expectancy violation theory；Budget goal adjustment；Budget executive flexibility；Budget executive conflict
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期刊論文
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7.Schick, A.(1986)。Macro-Budgetary Adaptations to Fiscal Stress in Industrialized Democracies。Public Administration Review，46(2)，124-134。  new window
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15.Magner, N.、Welker, R. B.、Campbell, T. L.(1996)。Testing a model of cognitive budgetary participation processes in a latent variable structural equations framework。Accounting and Business Research，27(1)，41-50。  new window
16.Aidemark, L. G.(2001)。Managed Health Care Perspectives: A Study of Management Accounting Reforms on Managing Financial Difficulties in a Health Care Organization。European Accounting Review，10(3)，545-560。  new window
17.Venkatraman, N.(1989)。The Concept of Fit in Strategy Research: toward Verbal and Statistical Correspondence。Academy of Management Review，14(3)，423-444。  new window
18.Hallahan, Kirk、Holtzhausen, Derina、van Ruler, B.、Verčič, D.、Sriramesh, K.(2007)。Defining Strategic Communication。International Journal of Strategic Communication，1(1)，3-35。  new window
19.Arnold, M. C.、Artz, M.(2015)。Target Difficulty, Target Flexibility, and Firm Performance: Evidence from Business Units' Targets。Accounting, Organizations and Society，40(1)，61-77。  new window
20.Budde, J.(2007)。Performance Measure Congruity and the Balanced Scorecard。Journal of Accounting Research，45(3)，515-539。  new window
21.Kelly, K. O.、Webb, R. A.、Vance, T.(2015)。The Interactive Effects of Ex Post Goal Adjustment and Goal Difficulty on Performance。Journal of Management Accounting Research，27(1)，1-25。  new window
22.江家瑜、朱炫璉、黃勝堅(20190100)。特色醫療整合之合併綜效--以臺北市立聯合醫院為例。管理評論，38(1)，103-121+219-237。new window  延伸查詢new window
23.李佳玲、史雅男、蕭詔芳(20150600)。總額預算制度下，醫師專業化程度、管理會計系統與預算控制行為之關聯性。臺大管理論叢，25(2)，119-148。new window  延伸查詢new window
24.吳潔人、吳怡玟、郭年真(20181200)。低價值醫療之探討。臺灣公共衛生雜誌，37(6)，602-613。new window  延伸查詢new window
25.劉亞明、羅德芬、粘毓庭(20170600)。醫院退出市場因素之分析。臺灣公共衛生雜誌，36(3)，273-286。new window  延伸查詢new window
26.盧正宗、張仲岳(20150100)。探討醫療組織誘因制度、權益公平認知對醫師工作績效之影響--以預算強調作為權變因素。會計評論，60，73-109。new window  延伸查詢new window
27.Abernethy, M. A.、Brownell, P.(1999)。The role of accounting organizations facing strategic change: An exploratory study。Accounting, Organizations and Society，24，189-204。  new window
28.Argenti, P.、Howell, R.、Beck, K.(2005)。The strategic communication imperative。MIT Sloan Management Review，46，82-89。  new window
29.Brown, J. L.、Fisher, J. G.、Peffer, S. A.、Sprinkle, G. B.(2017)。The effect of budget framing and budget-setting process on managerial reporting。Journal of Management Accounting Research，29，31-44。  new window
30.Chenxi, F. M.(2011)。Controllability, budget flexibility and new model of budgeting system。Journal of Modern Accounting and Auditing，7，974-985。  new window
31.Clor-Proell, S. M.(2009)。The effects of expected and actual accounting choices on judgments and decisions accounting review。The Accounting Review，84，1465-1493。  new window
32.Derfuss, K.(2016)。Reconsidering the participative budgeting-performance relation : a meta-analysis regarding the impact of level of analysis, sample selection, measurement, and industry influences。British Accounting Review，48，17-37。  new window
33.Erbert, L. A.(2014)。Antagonistic and nonantagonistic dialectical contradictions in organizational conflict。International Journal of Business Communication，51，138-158。  new window
34.Vesty, G.、Brooks, A.(2017)。St George hospital: Flexible budgeting, volume variance, and balanced scorecard performance measurement。Issues in Accounting Education，32，103-116。  new window
35.Pflueger, D.(2016)。Knowing patients: The customer survey and the changing margins of accounting in healthcare。Accounting, Organizations & Society，53，17-33。  new window
36.Thomas, G. F.、Stephens, K. J.(2015)。An introduction to strategic communication。International Journal of Business Communication，52，3-11。  new window
37.Otley, D. T.(2016)。The contingency theory of management accounting and control: 1980-2014。Management Accounting Research，31，45-62。  new window
38.Fatseas, V. A.、Hirst, M. K.(1992)。Incentive effects of assigned goals and compensation schemes on budgetary performance。Accounting and Business Research，22，347-355。  new window
39.Frow, N.、Marginson, D.、Ogden, S.(2010)。"Continuous" budgeting: Reconciling budget flexibility with budgetary control。Accounting, Organizations & Society，35，444-461。  new window
40.Goodwin, D. R.、Kloot, L.(1996)。Strategic communication, budgetary role ambiguity, and budgetary response attitude in local government。Financial Accountability and Management，12，191-204。  new window
41.Guo, L.、Libby, T.、Liu, X.(2017)。The effects of vertical pay dispersion: Experimental evidence in a budget setting。Contemporary Accounting Research，34，555-576。  new window
42.Harlez, Y. D.、Malagueño, R.(2016)。Examining the joint effects of strategic priorities, use of management control systems, and personal background on hospital Performance。Management Accounting Research，30，2-17。  new window
43.Kalkhouran, A. A. N.、Rasid, S. Z. A.、Sofian, S.、Nedaeia, B. H. N.(2015)。Conceptual framework for assessing the use of strategic management accounting in small and medium enterprises。Global Business and Organizational Excellence，35，45-54。  new window
44.Libby, T.、Lindsay, R. M.(2010)。Beyond budgeting or budgeting reconsidered? A survey of North-American budgeting practice。Management Accounting Research，21，56-75。  new window
45.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
46.Podsakoff, Philip M.、MacKenzie, Scott B.、Lee, Jeong-Yeon、Podsakoff, Nathan P.(2003)。Common method biases in behavioral research: A critical review of the literature and recommended remedies。Journal of Applied Psychology，88(5)，879-903。  new window
47.Etherington, L.、Tjosvold, D.(1998)。Managing budget conflicts: Contribution of goal interdependence and interaction。Canadian Journal of Administrative Sciences，15(2)，142-151。  new window
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會議論文
1.Park, S. Y.、Cho, M.、Kim, S.(2016)。Value from expectancy violation and confirmation bias: Differential effects of positive and negative CSR performance on consumer responses。American Academy of Advertising Conference。  new window
圖書
1.劉育志(2012)。醫療崩壞--烏托邦的實現與幻滅。台北：華成。  延伸查詢new window
2.Daft, Richard L.(2001)。Organization Theory and Design。South-Western College Publishing。  new window
3.Neter, John、Wasserman, William、Kutner, Michael H.(1990)。Applied Linear Statistical Models。Richard D. Irwin, Inc.。  new window
4.Guieford, J. P.(1965)。Fundamental Statistic in Psychology and Education。New York, NY：McGraw-Hill。  new window
5.祝道松、彭雅惠、董鈺琪、龔建吉、陳秀珠、陶阿倫(2018)。醫療機構成本與管理會計。台北：華杏出版社。  延伸查詢new window
6.王冬、黃德海(2014)。掛號、看診、拿藥背後的祕密：長庚醫院教我的6堂成功管理課。臺北：遠流出版社。  延伸查詢new window
7.王明鉅(2016)。翻轉醫療。臺北：商周出版社。  延伸查詢new window
8.賴寧寧、張瀞文(2016)。輸就是贏！彰化基督教醫院120年的共好心法。臺北：城邦事業股份有限公司。  延伸查詢new window
 
 
 
 
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