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題名：環境不確定性、預算制度特徵與公司績效
書刊名：管理學報
作者：周齊武／杜榮瑞 引用關係／陳慧玲
作者(外文)：Chow, Chee W.／Duh, Rong-ruey／Chen, Huei-ling
出版日期：2005
卷期：22:4
頁次：頁549-567
主題關鍵詞：預算制度；環境不確定性；公司績效；Environmental uncertainty；Budgeting systems；Performance
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(6) 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:6
  • 共同引用共同引用:28
  • 點閱點閱:71
期刊論文
1.Gupta, A. K.、Govindarajan, V.(1984)。Business Unit Strategy, Managerial Characteristics, and Business Unit Effectiveness at Strategy Implementation。Academy of Management Journal，27(1)，25-42。  new window
2.Arnold, H. J.(1982)。Moderator Variables: A Clarification of Conceptual, Analytic, and Psychometric Issues。Organizational Behavior and Human Performance，29(2)，143-174。  new window
3.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
4.Merchant, K. A.(1984)。Influences on departmental budgeting: An empirical examination of a contingency model。Accounting, Organizations and Society，9(3/4)，291-310。  new window
5.祝道松、林淑美、倪豐裕(2003)。預算目標困難度對預算參與、預算目標接受度，與管理績效間關係影響之探討：以臺灣地區製造業為例。管理學報，20(5)，1023-1043。new window  延伸查詢new window
6.Birnberg, J. G.、Shields, M. D.、Young, S. M.(1990)。The case for multiple methods in empirical management accounting research (with an illustration from budget setting)。Journal of Management Accounting Research，2(1)，33-66。  new window
7.Gerdin, J.、Greve, J.(2004)。Forms of Contingency Fit in Management Accounting Research: A Critical Review。Accounting, Organizations and Society，29(3/ 4)，303-326。  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.Hartmann, F. G.、Moers, F.(199905)。Testing Contingency Hypotheses in Budgetary Research: An Evaluation of the Use of Moderated Regression Analysis。Accounting, Organizations and Society，24(4)，291-315。  new window
10.Shields, J. F.、Shields, M. D.(1998)。Antecedents of participative budgeting。Accounting, Organizations and Society，23(1)，49-76。  new window
11.倪豐裕、蘇志泰(20010900)。組織規模和動機對於參與式預算制度效能的影響。商管科技季刊，2(3)，299-318。new window  延伸查詢new window
12.Hartmann, F. G. H.、Moers, F.(200310)。Testing contingency hypotheses in budgetary research using moderated regression analysis: A second look。Accounting, Organizations and Society，28(7/8)，803-809。  new window
13.Ittner, C. D.、Larcker, D. F.(2001)。Assessing Empirical Research in Managerial Accounting: A Value-based Management Perspective。Journal of Accounting and Economics，32(1-3)，349-410。  new window
14.Brownell, P.(1982)。Participation in the budgeting process, when it works and when it doesn't。Journal of Accounting Literature，1(2)，124-153。  new window
15.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
16.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
17.Simons, Robert(1987)。Accounting Control Systems and Business Strategy: An Empirical Analysis。Accounting, Organizations and Society，12(4)，357-374。  new window
18.Govindarajan, V.(1984)。Appropriateness of accounting data in performance evaluations: An empirical examination of environmental uncertainty as an intervening variable。Accounting, Organizations and Society，9(2)，125-135。  new window
19.Merchant, K. A.(1981)。The Design of the Corporate Budgeting System: Influences on Managerial Behavior and Performance。The Accounting Review，56(4)，813-829。  new window
20.Bentler, P. M.(1990)。Comparative fit indexes in structure models。Psychological Bulletin，107(2)，238-246。  new window
21.張瑞當、張允文(20011000)。策略、組織結構與環境對管理會計資訊系統的特徵與績效之影響。管理評論，20(4)，137-173。new window  延伸查詢new window
22.倪豐裕、祝道松、張瑞當(19980600)。製造技術水準對參與式預算制度與部門績效關係影響之研究。中山管理評論，6(2)，387-407。new window  延伸查詢new window
23.倪豐裕、吳道松(19960600)。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。交大管理學報，16(1)，161-182。new window  延伸查詢new window
24.倪豐裕、邱炳乾(2001)。預算參與和管理績效的結構關係--目標接受與角色模糊的中界效果。交大管理學報，21(1)，109-130。  延伸查詢new window
25.倪豐裕、陳火坤、陳以亨(20010300)。預算目標困難度、任務不確定性、預算強調對績效影響之研究：調節迴歸分析。商管科技季刊，2(1)，67-88。new window  延伸查詢new window
26.倪豐裕、蔡惠丞(19970300)。預算參與、預算強調、任務不確定性對管理績效影響之研究--三維交互作用效果之檢定。管理學報，14(1)，1-14。new window  延伸查詢new window
27.張瑞當、廖浩雲、倪豐裕(20010800)。強化預算控制制度對衰退組織影響之實證研究。交大管理學報，21(2)，83-112。new window  延伸查詢new window
28.Simon, Herbert A.(1956)。Rational Choice and the Structure of the Environment。Psychological Review，63(2)，129-138。  new window
29.Govindarajan, V.、Shank, J. K.(1992)。Strategic cost management: Tailoring controls to strategies。Journal of Cost Management，6(Fall)，14-24。  new window
30.Bentler, P. M.、Bonett, D. G.(1980)。Significance test and goodness of fit in the analysis of covariance structures。Psychological Bulletin，88(3)，588-606。  new window
31.倪豐裕、邱炳乾(20011200)。內外控人格特質和任務不確定性對參與式預算制度效能的影響。臺大管理論叢，12(1)，123-148。new window  延伸查詢new window
32.Schiff, M.、Lewin, A. Y.(1970)。The Impact of People on Budgets。The Accounting Review，45(2)，259-268。  new window
33.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
34.Gordon, L. A.、Narayanan, V. K.(1984)。Management Accounting Systems, Perceived Environmental Uncertainty and Organization Structure: An Empirical Investigation。Accounting, Organizations and Society，9(1)，33-47。  new window
35.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
36.倪豐裕、邱炳乾(20001100)。參與式預算制度對預算寬列傾向影響之實證研究--以任務不確定性及偵測預算寬列能力為調節變數。當代會計，1(1)，41-54。new window  延伸查詢new window
37.倪豐裕、林淑美(19991200)。不確定情況下誘導實情獎酬制度中之參數、風險偏好和預算寬列間之關係。亞太管理評論，4(4)，385-393。new window  延伸查詢new window
38.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
39.Kaplan, R. S.(1983)。Measuring manufacturing performance: a new challenge for managerial accounting research。The Accounting Review，58(4)，686-705。  new window
40.Miller, Danny、Gordon, L. A.(1976)。A Contingency Framework for the Design of Accounting Information Systems。Accounting, Organizations and Society，1(1)，59-69。  new window
41.蔡文賢、江胤源(1997)。管理會計技術實務應用之調查研究。管理會計，39，23-72。  延伸查詢new window
42.陳依蘋(2001)。ERP第二波。會計研究月刊，190，46-55。  延伸查詢new window
43.鄭惠之(2001)。專訪臺灣愛普生副總經理謝正裕談ERP的導入與效益。會計研究月刊，190，56-60。  延伸查詢new window
44.倪豐裕、陳火坤(2000)。預算目標困難度及預算參與對預算績效的影響效果。交大管理學報，20(2)，1-19。  延伸查詢new window
45.倪豐裕、祝道松(1998)。資訊不對稱和預算參與、預算強調對預算寬列之交互作用。管理評論，17(2)，71-96。  延伸查詢new window
46.Chow, C. W.、Shields, M. D.、Wong-Boren, A.(1988)。A Compilation of Recent Surveys and Company-specific Descriptions of Management Accounting Practices。Journal of Accounting Education，6，183-207。  new window
47.Cress, W. P.、Pettijohn, J. B.(1985)。A Survey of Budget-related Planning and Control Policies and Procedures。Journal of Accounting Education，3(2)，61-78。  new window
48.Gupta, A. K.、Govindarajan, V.(1984)。Build, Hold, Harvest: Converting Strategic Intentions into Reality。Journal of Business Strategy，4(3)，34-47。  new window
49.Hansen, S. C.、Otley, D. T.、Van Der Stede(2003)。Practice Developments in Budgeting: An Overview and Research Perspective。Journal of Management Accounting Research，15，95-116。  new window
50.Krumwiede, K. P.、Jordan, W. G.(2000)。Reaping the Promise of Enterprise Resource Systems。Strategic Finance，82，48-52。  new window
51.Luft, J.、Shields, M. D.(2003)。Mapping Management Accounting: Graphics and Guidelines for Theory-consistent Empirical Research。Accounting, Organizations and Society，28(2/3)，169-249。  new window
52.Umble, E. J.、Umble, M. M.(2002)。Avoiding ERP Implementation Failure。Industrial Management，44，25-32。  new window
53.Van Der Stede, W. A.(2001)。Measuring 'Tight Budgetary Control'。Management Accounting Research，12(1)，119-137。  new window
研究報告
1.杜榮瑞(1992)。我國企業管理會計實務之調查研究。0。  延伸查詢new window
學位論文
1.黃維盛(1993)。預算參與、工作困難度、內外控特質與管理績效、預算達成動機之相關研究，0。  延伸查詢new window
2.張偉民(1998)。從預算控制邁向方針管理之探討，0。  延伸查詢new window
圖書
1.Niven, P. R.(2002)。Balanced scorecard step-by-step: Maximizing performance and maintaining result。New York：John Wiley & Sons, Inc。  new window
2.Hofstede, Geert(1991)。Cultures and Organizations: Software of the Mind: Intercultural Cooperation and its Importance for Survival。London：Harper Collins。  new window
3.Burns, Tom、Stalker, George M.(1961)。The management of innovation。New York：Oxford University Press。  new window
4.Kaplan, R. S.(1982)。Advanced Management Accounting。Englewood Cliffs, NJ：Prentice-Hall。  new window
5.Kaplan, R. S.、Norton, D. P.(2001)。The Strategy-Focused Organization: How Balanced Scorecard Companies Thrive in the New Business Environment。Boston, MA：Harvard Business School Publishing Corporation。  new window
6.Kaplan, R. S.、Atkinson, A. A.(1998)。Advanced management accounting。New Jersey, NJ：Prentice Hall。  new window
7.Lawrence, Paul R.、Lorsch, Jay W.(1967)。Organization and Environment。Boston：Harvard Business School Press。  new window
8.Daft, Richard L.(1983)。Organization Theory and Design。West Publishing Company。  new window
9.Kaplan, Robert S.、Norton, David P.(1996)。The Balanced Scorecard: Translating Strategy into Action。Boston：Harvard Business School Press。  new window
10.Kaplan, Robert S.、Norton, David P.(2004)。Strategy Maps: Converting Intangible Assets Into Tangible Outcomes。Boston：Harvard Business School Press。  new window
11.Comshare(2000)。The Comshare 2000 Survey of Top Financial Executives: Planning and Budgeting Today。The Comshare 2000 Survey of Top Financial Executives: Planning and Budgeting Today。Markham, Canada。  new window
12.Galbraith, J.(1973)。Designing Compex Organization。Designing Compex Organization。Reading, MA。  new window
13.Lorsch, J. W.、Morse, J. J.(1974)。Organizations and Its Members: A Contingency Approach。Organizations and Its Members: A Contingency Approach。New York, NY。  new window
其他
1.經濟部國際貿易局(2002)。Implementing the Consensus of the Economic Development Council: The Effects of Joining the World Trade Organization (WTO) on the Economy and the Responses，0。  new window
 
 
 
 
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