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題 名 | The Impact of Perceived Environmental Uncertainty, Task Uncertainty, Organizational Decentralization on the Perceived Usefulness of Management Accounting Systems=知覺環境不確定性、任務不確定性、組織分權對知覺管理會計系統有用性的影響效果 |
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作 者 | 倪豐裕; 蘇志泰; | 書刊名 | 管理與系統 |
卷 期 | 8:2 2001.04[民90.04] |
頁 次 | 頁147-168 |
分類號 | 494.74 |
關鍵詞 | 知覺環境不確定性; 任務不確定性; 組織分權; 管理會計系統; Perceived environmental uncertainty; Task uncertainty; Organizational decentralization; Management accounting systems; |
語 文 | 英文(English) |
中文摘要 | 本文擴增對有關脈絡變數的研究及探討其對管理會計系統設計的影響效果。文中檢測了知覺環境不確定性、任務不確定性和組織分權對認知管理會計系統有用性(定義為認知廣泛範圍管理會計系統資訊的有用性)的影響效果,假設脈絡變數對結果變數均具有直接和間接效果。資料收集自臺灣較大規模製造公司的84位經理人,結果顯示(1)知覺環境不確定性、任務不確定性和組織分權對認知管理會計系統有用性均具有正面的效應,(2)知覺環境不確定性和任務不確定性,透過組織分權均間接地對認知管理會計系統有用性產生正面的影響。 |
英文摘要 | This study attempts to augment the knowledge of contextual variables and to know how they affect the perceived usefulness of management accounting systems (MAS). It examines the effects of perceived environmental uncertainty (PEU), task uncertainty, and organizational decentralization on the perceived usefulness of MAS. The perceived usefulness of MAS is defined as the perceived usefulness of board scope MAS information. Hypotheses were formed for both direct and indirect effects of contextual variables and were tested by using data collected from 84 managers of large manufacturing companies in Taiwan. The findings indicated that: (1) The relationships of PEU, task uncertainty, and organizational decentralization are all positively linked with the perceived usefulness of MAS. (2) The effects of PEU and task uncertainty were, in part, indirectly affecting the perceived usefulness of MAS through their association with organizational decentralization. |
本系統中英文摘要資訊取自各篇刊載內容。