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題名：預算過程參與程度對於預算反功能行為影響之探討--以上司評估部屬績效之領導風格作為情境變數
書刊名：交大管理學報
作者：倪豐裕 引用關係／吳道松
作者(外文)：Ni, Feng-yu／Wu, Dao-sung
出版日期：1996
卷期：16:1
頁次：頁161-182
主題關鍵詞：預算強調；預算參與；預算寬列；管理會計控制系統；情境理論；調節效果；交互作用；Budget emphasis；Budgetary participation；Budgetary slack；Management accounting control system；Contingency theory；Moderate effect；Interaction effect
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  • 被引用次數被引用次數:期刊(4) 博士論文(1) 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:45
管理會計控制系統中的預算制度是企業重要的管理工具之一，誠然預算循環執行的有效與否，有賴於完善的制度設計，但是預算目標的設定過程及預算結果運用的方式也都會影響到預算制度所能發揮的效能，所以對於運用預算制度的行為面探討是相當值得研究的領域。晚近管理會計文獻上對於預算過程參對程度和預算寬列間關係的看法相當分歧，本研究提出以上司評估部屬績效時強調預算的程度作為情境變數，除了調和文獻上的衝突外並做為實務上運用預算制度時之參考。 本研究主要在檢定預算強調對於預算參與和預算寬列間關係的情境效果，樣本隨機抽取自臺灣地區第一類公開發行及上市之第一類製造業公司的生產部經理或廠長，共計82份有效問內，資料分析的方式採用含乘積項的調節複迴歸模式以檢定預算強調對預算參與及預算寬列間關係的調節效果，研究結果相當支持本研究的命題，亦即在高度預算強調的情境下，高度預算參與相對地會創造較多的預算寬利；相反地，在低度預算強調的情境下，高度預算參與相對地會減少較多的預算寬列。
The budgetary system in the management accounting control system is one of the more important tools in business operations. Indeed, for the budgeting cycle to work effectively depends on a well designed budgetary system. Both the participation in budget goal setting and the way the budget results are used will affect the effectiveness of the budgetary system. It is therefore worthwhile, to study the behavioral aspects of a budgetary system. The relationship between budgetary participation and budgetary slack in the management accounting literature has been inconclusive. This study treats budget emphasis as a contingent variable as a means to reconcile the contradiction in the literature, and to provide a reference for practical use. The study will test the contingent effect of budget emphasis on the relationship between budgetary participation and budgetary slack. The empirical analysis is based on a sample of 82 subunit production mangers randomly selected from publicly-owned manufacturing companies in Taiwan. Results support the proposed hypothses that a high degree of budgetary participation will increase slack relatively where there is a high degree of budget emphasis. Conversely, a high degree of the budgetary participation will decrease slack relatively where there is a low degree of budget emphasis.
期刊論文
1.Antle, R.、Eppen, G.(1985)。Capital Rationing, and Organizational Slack in Capital Budgeting。Management Science，31(2)，163-174。  new window
2.Mann, G. J.(1988)。Reducing Budget Slack。Journal of Accountancy，166(2)，118-122。  new window
3.Lukka, K.(1988)。Budgetary Biasing in Organizations: Theoretical Framework and Empirical Evidence。Accounting, Organizations and Society，13(3)，281-301。  new window
4.Otley, D. T.(1978)。Budget Use and Managerial Performance。Journal of Accounting Research，16(1)，122-149。  new window
5.Baiman, S.、Lewis, B. L.(1989)。An Experiment Testing the Behavioral Equivalence of Strategically Equivalent Employment Contracts。Journal of Accounting Research，27，1-20。  new window
6.Brownell, P.(1985)。Budgetary Systems and the Control of Functionally Differentiated Organizational Activities。Journal of Accounting Research，23(2)，502-512。  new window
7.Mia, L.(1988)。Managerial Attitude, Motivation and the Effectiveness of Budget Participation。Accounting, Organizations and Society，13(5)，465-475。  new window
8.Hopwood, A. G.(1972)。An empirical study of the role of accounting data in performance evaluation。Journal of Accounting Research，10(Supplement)，156-182。  new window
9.Nouri, H.(1994)。Using Organizational Commitment and Job Involvement to Predict Budgetary Slack: A Research Note。Accounting, Organizations and Society，19(3)，289-295。  new window
10.Harrison, G. L.(1993)。Reliance on accounting performance measures in superior evaluative style: The influence of national culture and personality。Accounting Organizations and Society，18(4)，319-339。  new window
11.Cherrington, D. J.、Cherrington, J. O.(1973)。Appropriate reinforcement contingencies in the budgeting process。Journal of Accounting Research，11(3)，225-253。  new window
12.Onsi, M.(1973)。Factor Analysis of Behavioral Variables Affecting Budgetary Slack。The Accounting Review，48(3)，535-548。  new window
13.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
14.Schoonhoven, C. B.(1981)。Problems with Contingency Theory: Testing Assumptions Hidden within the Language of Contingency "Theory"。Administrative Science Quarterly，26(3)，349-377。  new window
15.Brownell, P.(1981)。Participation in budgeting, locus of control and organizational effectiveness。The Accounting Review，56(4)，844-860。  new window
16.Merchant, K. A.、Brownell, P.(1990)。The Budgetary and Performance Influences of Product Standardization and Manufacturing Process Automation。Journal of Accounting Research，28(2)，388-397。  new window
17.Southwood, K. E.(1978)。Substantive Theory and Statistical Interactions: Five Models。American Journal of Sociology，83(5)，1154-1230。  new window
18.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
19.Govindarajan, V.(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
20.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
21.Merchant, K. A.(1985)。Budgeting and the Propensity to Create Budgetary Slack。Accounting, Organizations and Society，10(2)，201-210。  new window
22.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
23.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
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.Brownell, P.、McInnes, J. M.(1986)。Budgetary Participation, Motivation, and Managerial Performance。The Accounting Review，61(4)，587-600。  new window
28.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
29.Brownell, P.(1982)。The Role of Accounting Data in Performation Valuation, Budgetary Participation, and Organizational Effectiveness。Journal of Accounting Research，20(1)，12-27。  new window
30.Cammann, C.(1976)。Effects of the Use of Control Systems。Accounting, Organizations and Society，1(4)，301-313。  new window
31.Kamin, J. Y.、Ronen, J.(1981)。Effects of Budgetary Control Design on Management Decisions: Some Empirical Evidence。Decision Sciences，12，471-485。  new window
32.O'Connor, N. G.(1995)。The Influence of Organizational Culture on the Usefulness of Budget Participation by Singapore-Chinese Managers。Accounting, Organizations and Society，20(5)，383-403。  new window
33.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
34.Kaiser, Henry F.、Rice, John(1974)。Little Jiffy, Mark IV。Educational and Psychological Measurement，34(1)，111-117。  new window
35.Collins, F.(1978)。The Interaction of Budgeting Characteristics and Personality Variables with Budgetary Response Attitudes。The Accounting Review，53(2)，324-335。  new window
36.Dunk, A. S.(1989)。Budget Emphasis, Participation and Managerial Performance and Managerial Performance: A Note。Accounting, Organizations and Society，14(4)，321-324。  new window
37.Dunk, A. S.(1990)。Budgetary Participation, Agreement on Evaluation Criteria and Managerial Performance: A Research Note。Accounting, Organizations and Society，15(3)，171-178。  new window
38.Imoisili, O. A.(1989)。The Role of Budget Data in the Evaluation of Managerial Performance。Accounting, Organizations and Society，14(4)，325-335。  new window
39.Lowe, E. A.、Shaw, R. W.(1968)。An Analysis of Managerial Biasing: Evidence from a Company's Budgeting Process。The Journal of Management Studies，304-315。  new window
40.Otley, D. T.(1982)。Budgets and Motivation。Journal of General Management，26-42。  new window
41.Otley, D. T.(1985)。The Accuracy of Budgetary Estimates: Some Statistical Evidence。Journal of Business Finance & Accounting，12(3)，415-428。  new window
42.Dunk, A. S.(1992)。Reliance of Budgetary Control, Manufacturing Process Automation and Production Subunit Performance: A Research Note。Accounting, Organizations and Society，17(3/4)，195-203。  new window
43.Schiff, M.、Lewin, A. Y.(196805)。Where Traditional Budgeting Fails。Financial Executive，36，51-62。  new window
44.Schiff, M.、Lewin, A. Y.(1970)。The Impact of People on Budgets。The Accounting Review，45(2)，259-268。  new window
學位論文
1.劉俊儒(1992)。預算目標參與程度與酬勞計劃對績效及預算虛估影響之研究(碩士論文)。國立政治大學，臺北。  延伸查詢new window
2.Lenk, M. M.(1991)。Private information and a Manager's Motivation: An Expectancy Theory Test of Agency Theory's Effort-Aversion Assumption in a Participative Budgeting Setting(博士論文)。University of South Carolina，MI。  new window
3.洪佳君(1990)。組織行為對預算編製影響之研究(碩士論文)。國立政治大學，臺北。  延伸查詢new window
圖書
1.Hopwood, A. G.(1976)。Accounting and Human Behaviour。Englewood Cliffs, NJ：Prentice Hall。  new window
2.Williamson, Oliver E.(1964)。The Economics of Discretionary Behavior: Managerial Objectives in a Theory of the Firm。Prentice-Hall。  new window
3.Belkaoui, A.(1989)。Behavioral Accounting。Connecticut：Greenwood。  new window
4.Caplan, Edwin H.(1971)。Management Accounting and Behavioral Science。Reading, MA：Addison-Welsey Publishing Co., Inc.。  new window
5.Kazandjis, C.(1980)。Management Accounting in a Service Organization: a Socio-technical Approach in a European Telecommunications Industry。University of Bath。  new window
6.Pedhazur, E. J.(1982)。Multiple Regression in Behavioral Research: Explanation and prediction。Holt, Rinehart & Winston。  new window
圖書論文
1.Ostman, L.(1977)。Styrning med redovisningsmatt。Accounting Measure for Management Control。Stockholm：EFI。  new window
 
 
 
 
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