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題名：預算控制制度下反功能行為之研究
作者：蔡惠丞 引用關係
作者(外文)：Huey-Cherng Tsai
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：2008
主題關鍵詞：知覺環境不確定性；過去績效；預算強調；管理者短期導向；工作相關壓力；反功能行為；預算寬列；budgetary slack；job-related tension；managerial short-term orientation；past performance；perceived environment uncertainty；dysfunctional behavior
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先前的研究大多著重預算強調對預算寬列或其他反功能行為單一結果的影響。然而，對於這些反功能行為間的關係卻少有探討。本研究探索性地建構一個關於過去績效、關懷領導型態、知覺環境不確定性、預算強調和三個反功能行為(預算寬列、工作相關壓力與管理者短期導向)的結構模式，以便了解在預算控制制度下反功能行為間的關係。資料收集來自台灣上市櫃製造業公司的175位生產部經理(工廠廠長)。
實證結果顯示：
(一)在一個並不以預算達成與否作為績效評估的企業中，並無誘因驅使管理者進行預算寬列。因此雖然過去績效與預算寬列存在顯著正相關，但並不存在顯著的直接效果而是透過預算強調的間接作用。同樣的，知覺環境不確定、關懷領導型態皆是透過預算強調的間接作用影響預算寬列。
(二)預算寬列與管理者短期導向、預算寬列與工作相關壓力間可能存在一個外溢效果。當管理者無法進行預算寬列時，將導致管理者的短期導向行為以及工作相關壓力的提高。
(三)過去績效的好壞，會直接影響管理者所感受到的壓力，不管其是否以預算達成來作為績效的評估。過去績效不佳的管理者，通常會有較大的工作相關壓力。
(四)由於產業特性的不同，影響組織實行預算控制制度的因素也不同，在傳統產業中，過去績效是影響預算控制實行及產生反功能行為之重要因素，在電子資訊產業受到知覺環境不確定的影響較高。
Most previous studies emphasized on the single consequence with respect to the effect of budgetary emphasis on budgetary slack or other dysfunctional behaviors, however, the relationships among these dysfunctional behaviors are seldom investigated. In order to understand the relationships among those dysfunctional behaviors, this study attempted to explore a structure model of past performance, perceived environment uncertainty, consideration leadership style, budgetary emphasis and three dysfunctional behaviors including budgetary slack, job-related tension and managerial short-term orientation. The empirical data was randomly drawn from 175 manufacturing managers in Taiwan Security Exchange. The empirical evidence of this research revealed as follows:
1. Managers have no incentive to create budgetary slack in a business which does not evaluate manager’s performance with budgetary goal achievement. There is a significant positive relationship between past performance and budgetary slack, but the direct effect does not exist. The effect of past performance on budgetary slack is indirectly through budgetary emphasis. Similarly, perceived environment uncertainty and consideration leadership style affecting budgetary slack isn’t directly but indirectly by budgetary emphasis.
2. Between budgetary slack and managerial short-term orientation, budgetary slack and job-related tension may exist a spillover effect. While reducing the propensity to build budgetary slack might induce managerial short-term orientation and job-related tension.
3. Weather no matter budget achievement evaluates performance, past performance directly influences the job-related tension. The manager whose performance is poor could have the higher job-related tension.
4. In different industry, the factor that influencing the organization to practice the budget control system is also different. In traditional industry, past performance is the important factor that affecting organization to implement the budget control system and induce the dysfunction behaviors, but perceived environment uncertainty is the important factor in the electronic information industry.
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