本文主要在探討管理控制系統之不適度與經理人員行為影響之情況。管理控制系統對員工的不適度，會影響企業之競爭性，因而不適度之情況對競爭激烈之公司而言，更是重要。臺灣之電腦及電子業不僅面臨著國際更面臨著國內之激烈競爭，因此本研究擬了解臺灣之電腦及電子公司管理控制系統之不適度情況，及其對經理人員壓力及溝通不良之影響情形。本研究結果發現：當分權化或有性績效獎酬之不適度越大之時，則經理人員之工作壓力越大。又當會計資訊品質之不適度越大之時，則經理人員之不實傳達消息及不實傳達好或壞消息之情況也越多。因而為減少經理人員之工作壓力，則公司勢必要加強分權化。又為減少經理人員不實傳達任何消息，公司必需增進會計制度以便能充分地、正確地、和及時地衡量績效。

　　　　　This study explores the relationship of the lack of fit between a firm's management control system (MCS) and the preferences of its employees with the latter's behaviors. MCS fit can significantly affect the firm's competitiveness in many ways, including the cost of retaining employees, the types of employees it manages to keep, turnover (hiring, training costs plus employee satisfaction and loyalty) and the decisions and actions of employees. Fit is especially important in the industries which are subject to high degrees of competition because the margin for errors or inefficiencies is small. The computers/electronics industry in Taiwan is one such industry. It is subject to foreign competition both in Taiwan and in the overseas markets it competes in. Hence, this study aims to explore the degree to which Taiwanese computers/electronics firms' MCSs fit their employees' preferences and the relationship of this fit with employee stress and communication misrepresentation. The findings of this study indicate that the higher the lack of fit for decentralization and performance-contingent rewards, the higher are the managers' stress. And the higher the lacks of fit for the quality of accounting information, stress. And the higher the lacks of fit for the quality of accounting information, the higher are the managers' communication misrepresentation.