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題名 | 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=The Effects of Budgetary Goal Difficulty, Task Uncertainty and Budgetary Emphasis on Performance: Moderated Regression Analysis |
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作者 | 倪豐裕; 陳火坤; 陳以亨; Ni, Feng-yu; Chen, Huo-kun; Chen, Iheng; |
期刊 | 商管科技季刊 |
出版日期 | 20010300 |
卷期 | 2:1 2001.03[民90.03] |
頁次 | 頁67-88 |
分類號 | 494.78 |
語文 | chi |
關鍵詞 | 預算目標困難度; 任務不確定性; 預算強調; 交互作用效果; 調節迴歸模型; Budgetary goal difficulty; Task uncertainty; Budgetary emphasis; Interaction effect; Moderated regression model; |
中文摘要 | 由於預算目標困難度對績效的影響效果,研究結果頗不一致,有些研究者以中介變數或調節變數探討其關係。本研究採情境觀點,認為(1)預算目標困難度、任務不確定性及預算強調三者對績效有交互作用效果,(2)任務不確定性是影響預算目標困難度和績效關係的調節變數,在低任務不確定性的情況下,預算目標困難度對績效的正向影響大於高任務不確定性時的情況,(3)若以高預算強調考核經理人的績效,則在任務不確定性低的情況下,設定困難的預算目標可以提昇績效;然而,在任務不確定性高的情況下,設定困的預算目標會降低績效。本研究以隨機抽取自72家臺灣製造業股票上市公司的54位負責預算的經理人為問卷樣本,並以調節迴歸模型驗證上述論點,結果以預算績效為績效指標時獲得證實,而以管理績效為績效指標時則無法證實上述論點。 |
英文摘要 | The results of past studies regarding the effects of setting difficult goals on performance are equivocal. Therefore, some researchers have introduced the mediating or contingent variables to reconcile these inconsistent results. The present study adopting the contingent perspective predicts that (1)there is an interaction between budgetary goal difficulty, task uncertainty and budgetary emphasis that affect performance, (2)task uncertainty may moderate the relationship between budgetary goal difficulty and performance; where task uncertainty is low, setting difficult budgetary goal is more effective in promoting performance than where task uncertainty is high and (3)in case that task uncertainty is low and budgetary emphasis is high, increase in budgetary goal difficulty will positively influence performance. Results from a questionnaire survey of 54 middle-level managers with budget responsibilities in 72 manufacturing companies, which were listed in the Taiwan Stock Exchange Market, provide part support for these predictions. These arguments are supported when budgetary performance is used as an indicator of performance, but they are not supported when managerial performance is used as an indicator of performance. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。