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相關文獻
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頁籤選單縮合
題 名 | 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=The Impact of Participation in Budgeting on Budgetary Dysfunctional Behavior--Superior's Leadership Style of Evaluation on Subordinate's Performance as a Contingent Variable |
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作 者 | 倪豐裕; 吳道松; | 書刊名 | 交大管理學報 |
卷 期 | 16:1 1996.06[民85.06] |
頁 次 | 頁161-182 |
分類號 | 494.78 |
關鍵詞 | 預算強調; 預算參與; 預算寬列; 管理會計控制系統; 情境理論; 調節效果; 交互作用; Budget emphasis; Budgetary participation; Budgetary slack; Management accounting control system; Contingency theory; Moderate effect; Interaction effect; |
語 文 | 中文(Chinese) |
中文摘要 | 管理會計控制系統中的預算制度是企業重要的管理工具之一,誠然預算循環執行的有效與否,有賴於完善的制度設計,但是預算目標的設定過程及預算結果運用的方式也都會影響到預算制度所能發揮的效能,所以對於運用預算制度的行為面探討是相當值得研究的領域。晚近管理會計文獻上對於預算過程參對程度和預算寬列間關係的看法相當分歧,本研究提出以上司評估部屬績效時強調預算的程度作為情境變數,除了調和文獻上的衝突外並做為實務上運用預算制度時之參考。 本研究主要在檢定預算強調對於預算參與和預算寬列間關係的情境效果,樣本隨機抽取自臺灣地區第一類公開發行及上市之第一類製造業公司的生產部經理或廠長,共計82份有效問內,資料分析的方式採用含乘積項的調節複迴歸模式以檢定預算強調對預算參與及預算寬列間關係的調節效果,研究結果相當支持本研究的命題,亦即在高度預算強調的情境下,高度預算參與相對地會創造較多的預算寬利;相反地,在低度預算強調的情境下,高度預算參與相對地會減少較多的預算寬列。 |
英文摘要 | The budgetary system in the management accounting control system is one of the more important tools in business operations. Indeed, for the budgeting cycle to work effectively depends on a well designed budgetary system. Both the participation in budget goal setting and the way the budget results are used will affect the effectiveness of the budgetary system. It is therefore worthwhile, to study the behavioral aspects of a budgetary system. The relationship between budgetary participation and budgetary slack in the management accounting literature has been inconclusive. This study treats budget emphasis as a contingent variable as a means to reconcile the contradiction in the literature, and to provide a reference for practical use. The study will test the contingent effect of budget emphasis on the relationship between budgetary participation and budgetary slack. The empirical analysis is based on a sample of 82 subunit production mangers randomly selected from publicly-owned manufacturing companies in Taiwan. Results support the proposed hypothses that a high degree of budgetary participation will increase slack relatively where there is a high degree of budget emphasis. Conversely, a high degree of the budgetary participation will decrease slack relatively where there is a low degree of budget emphasis. |
本系統中英文摘要資訊取自各篇刊載內容。