查詢結果分析
相關文獻
- 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
- Information Asymmetry and Its Interaction with Budgetary Participation and Budgetary Emphasis on Budgetary Slack: Additional Evidence
- The Impact of Budgetary Participation on Budgetary Slack: Mediating Effect of Procedural Justice Perceptions and Organizational Commitment
- 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
- 預算參與對管理績效的影響:以角色模糊和組織承諾為中介變數
- 股利宣告內涵與Tobin's Q理論
- 雙組織承諾之分類型態及影響因素探討
- 以認知學習觀點探討新進人員之組織社會化歷程及相關結果
頁籤選單縮合
題名 | 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 Effect of Budgetary Participative on Budgetary Dysfunctional Behavior--The Role of Information Asymmetry and Organizational Commitment |
---|---|
作者姓名(中文) | 蔡惠丞; 鄭婉茹; | 書刊名 | 樹德科技大學學報 |
卷期 | 14:1 2012.01[民101.01] |
頁次 | 頁29-44 |
分類號 | 494.78 |
關鍵詞 | 預算寬列; 預算參與; 資訊不對稱; 組織承諾; Budgetary slack; Budgetary participation; Information asymmetry; Organizational commitment; |
語文 | 中文(Chinese) |
中文摘要 | 本研究的目的,以資訊不對稱與組織承諾做為情境變數,來探討預算參與和預算寬列間的關係,以解釋過去行為會計上對上述關係在實證研究上不一致的結果。樣本隨機抽取自台灣製造業股票上市公司的生產部經理或廠長,共計123份有效問卷。實證結果發現,預算參與、資訊不對稱與組織承諾間存在顯著三維交互作用影響預算寬列。不考慮組織承諾,在高度資訊不對稱的情況下,高度的預算參與將產生較高的預算寬列。因參與而產生的預算寬列可以透過組織承諾的作用來改善,但無法完全消除。因此,企業在決定是否採行參與式預算時,應先考量資訊不對稱的狀況,必要時應加強員工的組織承諾,否則,將使寬列程度增加,反而有害組織的績效。 |
英文摘要 | This study explored how this relationship between budgetary participation and budgetary slack was affected by the information asymmetry and organizational commitment. The empirical analysis is based on a sample of 123 subunit production randomly selected from publicly-owned manufacturing companies in Taiwan. The results indicated that there was a significant three-way interaction effect among budgetary participation, information asymmetry and organizational commitment on budgetary slack. In high information asymmetry situations, high budgetary participation is associated with a high budgetary slack, regardless of the level of organizational commitment. The organizational commitment could reduce the extent of budgetary slack that created by budgetary participation, but not all. Before decided to practice budgetary participation, the enterprise should consider the level of information asymmetry first. In high information asymmetry situations, it is necessary to improve the level of organizational commitment of subordinates; otherwise, budget participation will harm the performance of organization. |
本系統之摘要資訊系依該期刊論文摘要之資訊為主。