預算參與和工作績效之關聯性：角色模糊、自我效能及預算目標接受的中介效果_

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題名：	預算參與和工作績效之關聯性：角色模糊、自我效能及預算目標接受的中介效果
書刊名：	商管科技季刊
作者：	鍾紹熙
作者(外文)：	Chung, Shao-hsi
出版日期：	2014
卷期：	15:1
頁次：	頁89-110
主題關鍵詞：	預算參與；角色模糊；自我效能；預算目標接受；工作績效；Budgetary participation；Role ambiguity；Self efficacy；Budgetary goal acceptance；Job performance
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(2) 博士論文(0) 專書(0) 專書論文(0) 排除自我引用:1 共同引用:21 點閱:135

基於員工參與的認知與激勵理論，本研究目的為探討預算參與和工作績效之關係，認為兩者的關係會受到角色模糊、自我效能和預算目標接受之中介效果的影響，並提出一整合模式。研究採問卷調查法進行，調查對象為台灣電子製造產業上市（櫃）公司的132位生產經理人及其直屬上司。本研究建構結構方程模式並以LISREL為分析工具。研究結果發現，預算參與經由降低角色模糊、提高自我效能和預算目標接受來間接提升經理人的工作績效，亦即角色模糊、自我效能和預算目標接受在預算參與和工作績效間扮演著非常重要的中介角色。對於研究結果，本研究提出理論上的貢獻及實務上的管理意涵。

以文找文

Based on cognitive and motivational theories of employee participation, the purpose of this paper is to explore the relationship between budgetary participation and job performance. This study suggested that the relationship is mediated by role ambiguity, self efficacy and budgetary goal acceptance, providing an integrated model. Data were collected from a mail questionnaire survey of 132 production managers and their supervisors in publicly listed electronics manufacturers in Taiwan, and then analyzed by LISREL under the constructed structural equation model. Results indicated that budgetary participation indirectly increased job performance by decreasing role ambiguity or increasing self efficacy and budgetary goal acceptance. That is, role ambiguity, self efficacy and budgetary goal acceptance played very important mediating roles in the relationship between budgetary participation and job performance. By the results of this study, contribution in theory and managerial implication in practice were provided.

以文找文

期刊論文
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33.	Jones, G. R.(1986)。Socialization tactics, self-efficacy, and newcomers' adjustment to organization。Academy of Management Journal，29(2)，262-279。
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會議論文
1.	Dossett, D. L.、Cella, A.、Greenberg, C. L.、Adrian, N.(1983)。Goal Setting, Participation and Leader Supportiveness Effects on Performance。The meeting of the American Psychological Association。Anaheim, CA。

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1.	Hopwood, A. G.(1976)。Accounting and Human Behaviour。Englewood Cliffs, NJ：Prentice Hall。
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3.	Hofstede, G. H.(1968)。The Game of Budget Control。London, UK：Tavistock。
4.	Stedry, A. C.(1960)。Budget Control and Cost Behavior。Englewood Cliffs, NJ：Prentice-Hall。

圖書論文
1.	Graen, G.(1976)。Role making processes within complex organizations。Handbook of industrial and organizational psychology。Chicago：Rand McNally。

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