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題名:影響預算參與之因素與效能的結構關係
作者:邱炳乾 引用關係
作者(外文):Bing-Chyan Chiou
校院名稱:國立中山大學
系所名稱:企業管理學系研究所
指導教授:倪豐裕
學位類別:博士
出版日期:2001
主題關鍵詞:程序正義結構模式績效預算參與預算寬列performanceprocedural justicestructural equation modelbudgetary slackbudgetary participation
原始連結:連回原系統網址new window
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預算參與對預算寬列以及對管理績效的影響,一直以來普遍受到管理會計學者的關注。然而對於預算參與和預算寬列,以及預算參與和管理績效的實證研究結果卻有不一致的結論。因此,行為會計學者運用情境理論探討預算參與和預算寬列或是和管理績效的關係,在何種情境下是正向或負向關係,試圖解釋預算參與和預算寬列,以及管理績效的不一致實證結果。但是,即使是運用情境理論仍然出現不一致的研究結果。例如:Brownell(1982b)認為高預算強調下,給予下屬經理人高預算參與可以增加管理績效。但是Dunk(1989)的重複性實證研究卻完全與Brownell的推論相反。另一方面也有學者質疑過去研究在運用情境理論時,忽略了調節變數不應該與自變數或應變數存在直接關係的特質(Shields and Shields, 1998)。並且在運用含交互作用的複迴歸分析來驗證假設時,也有些瑕疵(Hartmann and Moers, 1999)。此外,本研究認為之所以產生不一致實證結果除了上述所言情境理論運用上的缺失外,只是衡量預算參與程度而無探討「預算參與者在參與的過程中,預算參與提供了參與者什麼功能」則是另一項重要因素。亦即,預算參與和結果變數的關係中,應該探討參與者對預算參與的功能性認知,而非僅是預算參與程度。
本研究認為預算參與者本身所處的環境(影響參與式預算制度效能的因素,包括環境不確定、資訊不對稱、角色模糊、預算強調),以及對預算參與的功能性認知,將是影響預算執行者的預算寬列傾向,以及工作績效的重要因素。而在心理學中探討個體對事件之所以存在的因素探討,以及對後續行動影響的歸因架構,正適合對預算參與的前因與後果作一系統性的描述。是故本研究運用歸因理論的架構,建立預算參與影響因子和預算參與效能的結構關係。此外,預算是決定個人執行工作所運用的資源多寡,並且影響個人未來可得報酬。預算決策程序是否合乎公正則顯的格外重要。因此本研究也將此變數一併加以討論。
本研究透過問卷調查128位上司公司中階主管,並以LISREL結構模式分析以驗證假設,實證結果發現環境不確定、資訊不對稱、預算強調與角色模糊等因子將影響預算參與者對預算參與的功能產生不同需求。其中環境不確定、資訊不對稱與角色模糊與預算參與的資訊效果有正向關係;預算強調程度則與預算參與的情感激勵效果成正向關係。此結果隱含公司上級主管應瞭解下屬經理人對上述四項變數的知覺程度,以規畫出不同的預算參與功能,畢竟預算參與是需要成本與時間的支出。再者,本研究發現預算參與能否降低預算寬列與增進績效的原因在於預算參與的資訊效果與情感激勵效果可否顯現;預算參與的資訊效果可以直接降低預算寬列,情感激勵效果則可以直接增進績效。此結果可以調和過去有關預算參與和結果變數(預算寬列與績效)的不一致實證結果。此外,本研究也發現預算參與的資訊效果與情感激勵效果有助於提昇預算程序正義,進而提昇績效。預期本研究結果可以作為組織在實施預算參與制度時重要的參考依據。
The relationship between budgetary participation, budgetary slack and performance has received a great deal of attention in the literatures of management accounting. However, there is a little consistent conclusion in the relationship between budgetary participation, budgetary slack and performance. Behavior accounting researchers using the Contingent Theory in order to conciliate these inconsistent conclusions also confound contrary results (such as Merchant (1985) and Dunk (1993)). This study suggested that the perceived cause of budgetary participation and the cognitive functions of budgetary participation are important determinants of propensity to create budgetary slack and performance. In addition, this study considered the influence of procedural justice about budgetary decision on budgetary slack and performance. We proposed that there are three actions of participator in the process of participation. The first, subordinate would review the surroundings around themselves like environment uncertainty, task uncertainty, budgetary emphasis, role ambiguity and information asymmetry. The second, subordinates will think the need of functions of participation. The surrounding variables will influence the cognitive functions of participation. Finally, they will decide the subsequent action (in this study we discuss the propensity of budgetary slack and performance).
We gathered data from 174 subordinate managers working in the publicly owned companies in Taiwan and used LISREL to test our hypotheses. The results of this study revealed that 1.The cause of budgetary of participation is imperative factor influencing the need of the functions of budgetary participation. The environment uncertainty, task uncertainty, role ambiguity and information asymmetry has positively direct influence on the need of informational effect of budgetary participation respectively. Budgetary emphasis has positively direct influence on the need of affective/motivational effect of budgetary participation. 2.The informational effect of budgetary participation was directive associated with budgetary slack. However, the affective/motivational effect of budgetary participation was indirectly related to budgetary slack through procedural justice. 3. The affective/motivational effect of budgetary participation was directive associated with performance. However, the informational effect of budgetary participation was indirectly related to performance through procedural justice and affective/motivational effect of budgetary participation. We anticipated that the result of this study could offer insight into the relationship between budgetary participation, slack and performance. In addition, we expect to give some suggestions to firms that implement participatory budgeting system to avoid dysfunctional behavior of employees and to encourage performance.
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