查詢結果分析
相關文獻
- 參與式預算制度對預算寬列傾向影響之實證研究--以任務不確定性及偵測預算寬列能力為調節變數
- 預算參與、預算強調、任務不確定性對管理績效影響之研究--三維交互作用效果之檢定
- Information Asymmetry and Its Interaction with Budgetary Participation and Budgetary Emphasis on Budgetary Slack: Additional Evidence
- 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
- 內外控人格特質和任務不確定性對參與式預算制度效能的影響
- 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
- 預算參與對預算寬列關係之探討--以組織文化知覺為情境變數
- 預算參與對於預算反功能行為影響之探討:資訊不對稱及組織承諾的角色
- The Impact of Budgetary Participation on Budgetary Slack: Mediating Effect of Procedural Justice Perceptions and Organizational Commitment
- 不確定情況下誘導實情獎酬制度中之參數、風險偏好和預算寬列間之關係
頁籤選單縮合
題 名 | 參與式預算制度對預算寬列傾向影響之實證研究--以任務不確定性及偵測預算寬列能力為調節變數=The Effect of Participative Budgeting System on the Propensity of Budgetary Slack--Task Uncertainty and Slack Detection as Moderating Variables |
---|---|
作 者 | 倪豐裕; 邱炳乾; | 書刊名 | 當代會計 |
卷 期 | 1:1 2000.11[民89.11] |
頁 次 | 頁41-54 |
分類號 | 494.78 |
關鍵詞 | 預算參與; 任務不確定性; 預算寬列; 偵測預算寬列能力; 交互作用效果; Budgetary participation; Task uncertainty; Budgetary slack; Slack detection; Interaction; |
語 文 | 中文(Chinese) |
中文摘要 | 本研究的目的在探討預算參與與預算寬列傾向的關係,並且以任務不確定性及上司偵測預算寬列能力為情境變數,以解釋過去行為會井對上述關係在實證研究上並一致現象。針對實行預算參與制度的28家上市公司的經理人進行問券調查,並進行多元迴歸分析。研究結果發現預算參與和任務不確定性對預算寬列傾向有顯著的交互作用效果存在。亦即,當任務不確定性高(低)時,預算參與將可增少(增加)預算寬列傾向。並且,本研究進一步發現上述交互作用效果受到偵測預算寬列能力的影響。換言之,預算參與、任務不確定與偵測預算寬列能力對預算寬列存在顯著的三維交互作用效果;高偵測預算寬列能力可強化預算參與在任務不確定下的實質正面效果而降低預算寬列。此研究結果有助於調和過去實證研究的不一致,並且作為企業在實施預算參與制度的參考。 |
英文摘要 | This study wanted to investigate the relationship between participative budgeting system and budgetary slack. In order to explain the inconsistent empirical results in the previous behavior accounting. This study explore how this relationship affected by the task uncertainty and the budgetary slack detection. We invested 140 middle managers in 28 owner firms, which implement participative budgetary system. Through the regression analysis, we found that there is interaction effect between budgetary participation and task uncertainty on budgetary slack, and the direction also meet the expectation of hypothesis. This is, when task uncertainty is high (low), budgetary participation will decrease (increase) the propensity of budgetary slack. Further, we also found the significant three ways interaction effect including slack detection on budgetary slack. By this results, we could reconcile the inconsistency existing previous behavior accounting researches and provide some practical suggestion. |
本系統中英文摘要資訊取自各篇刊載內容。