The Influence of Organizational Commitment and Cognitive Dissonance on Acceptance of Change in Management Accounting and Control Systems

組織承諾和認知失調對於管理會計與控制系統改變接受性之影響

倪豐裕(Feng-Yu Ni) ； 鍾紹熙(Shao-Hsi Chung) ； 蘇錦俊(Chin-Chun Su) ； 鄭國枝(Kuo-Chih Cheng)

《Pan-Pacific Management Review》 10卷1期 (2007/01) Pp. 1-18

https://doi.org/10.30166/PPMR.200701.0001

摘要

過去探討管理會計與控制系統改變的研究大多係以經濟的和組織的因素爲主。本研究則從行爲及心理的因素來探討其對於管理會計與控制系統改變接受性的影響，因而提出管理會計與控制系統改變的接受性會受到組織承諾和認知失調的影響，並且進一步評估認知失調在組織承諾和管理會計與控制系統改變接受性間關係的中介效果。研究採用問卷調查法，有效樣本爲170位來自台灣製造業公司的單位經理人。研究結果均支持研究假設。特別是認知失調在組織承諾影響經理人接受管理會計與控制系統改變的當中是扮演完全中介的角色。

關鍵字

組織承諾 ； 認知失調 ； 管理會計與控制系統

並列摘要

Previous studies examining changes in management accounting and control systems (MACS) mostly focused upon economic and organizational factors. This study using survey method explores the effect of behavioral and psychological variables on the acceptance of change in MACS. It is proposed, here, that acceptance of change in MACS is influenced by organizational commitment and cognitive dissonance. Furthermore, the mediating effect of cognitive dissonance on the relationship between organizational commitment and acceptance of change in MACS is evaluated. The effective sample includes 170 subordinate managers from Taiwanese manufacturing firms. The results support each of the proposed hypotheses. Besides, it is worthy to emphasize that a fully mediating effect of cognitive dissonance that leads to people's acceptance of change in MACS was found.

並列關鍵字

organizational commitment ； cognitive dissonance ； management accounting and control system

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