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  • 學位論文

組織系絡對管理會計資訊系統效能之影響-以BSC導入為實證

The Effects of Organizational Context Have on Effectiveness of MAIS -An Empirical Study from Implementation of Balance Score Card

指導教授 : 林財源 彭俊揚

摘要


本文以權變理論(Contingency Theory)來探討環境、組織結構與工作不確定性對管理會計資訊系統(MAIS)績效的影響。環境因素分為環境不確定性與平衡計分卡實施程度,組織結構分為分權化和正式化來衡量,工作不確定性則以工作困難度和工作變異性來代表,最後MAIS效能則以使用者滿意度與管理績效來衡量。本研究以台灣地區2000家公開發行公司之財會部門主管為研究對象,共計回收294筆有效樣本。 本研究採用以結構方程模式(SEM)與T檢定進行假設檢定,實證結果顯示: 1. 環境因素對組織結構存有顯著的關係。亦即隨著環境高度不確定性與平衡計分卡的實施,則會愈偏向有機式的組織結構。 2. 環境因素對MAIS績效存有顯著的關係。亦即隨著環境高度不確定性與平衡計分卡之實施,MAIS績效表現也會愈佳。 3. 環境因素對工作不確定性存有顯著的關係。亦即隨著高度環境不確定性,則工作不確定性也會愈大。 4. 在高度工作不確定性對組織結構存有顯著的關係。亦即隨著工作不確定性愈大,則組織結構將會愈偏向有機式的組織結構。 5. 實施平衡計分卡前、後,在MAIS績效上之有顯著差異。亦即施行平衡計分卡確實能提升企業MAIS之績效。 6.有、無實施平衡計分卡在MAIS之使用者滿意度上有顯著差異。亦即實施平衡計分卡後確實能提升MAIS之使用者滿意度。

並列摘要


This paper explores the effects of environment, organizational structure and task uncertainty have on MAIS in terms of Contingency Theory. Environmental elements can be divided into environmental uncertainty and the extent of implementing Balance Score Card. Organizational structure can be evaluated by decentralization and formalization. Task uncertainty stands for task difficulty and task validity. Lastly, the effectiveness of MAIS can be measured by users’ satisfaction and managerial performance. Data were collected from 2000 executives in Financial & Accounting Department in public offering companies in Taiwan. Valid samples amount to 294 in total. The research tests all hypotheses by using SEM and T-test. Empirical results show as follows: 1. Environmental factors have significant relationship to organizational structure. With higher environmental uncertainty and implementation of Balance Score Card, organizational structure tends to be organic. 2. Environmental factors have significant relationship to the performance of MAIS. With higher uncertainty in environment, implementing Balance Score Card has better performance on MAIS. 3. Environmental factors have significant relationship to task uncertainty. The higher uncertainty environment has, the more uncertainty task will have. 4. Higher task uncertainty has significant relationship to organizational structure. The higher task uncertainty has, the organizational structure tends to be more organic. 5. Implementing Balance Score Card has significant difference on the performance of MAIS. Implementing Balance Score Card will enhance the performance of MAIS in companies. 6. Whether a company implements Balance Score Card or not has significant difference on MAIS users’ satisfaction. After implementing Balance Score Card, MAIS users’ satisfaction will enhance.

參考文獻


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