- 期刊
- OpenAccess
預算參與前置因子、功能性認知與管理績效的結構關係探討：巢式分析
The Structural Relationship between the Antecedents, Cognitive Function of Budgetary Participation and Management Performance: Nested Model
摘要
預算參與是否可以增進管理績效一直深受管理會計學者的廣泛討論，實證結果卻頗不一致的。有鑑於此，學者們紛紛利用情境理論進行研究，而Brownell（1982a）指出影響參與式管理的情境因素有四大項：文化、組織、人際關係、人格特質等四變數。但是，即便是運用情境理論仍然無法解釋過去有關預算參與和結果變數間的不一致之研究結果。本研究認為非直接探討預算參與者對參與的功能性認知，而只是一昧衡量預算參與程度是原因之一。本研究直接建構預算參與的資訊功能、情感激勵功能對管理績效的結構影響，並且透過問卷調查及經由巢式分析驗證假設。實證結果發現，不同的前置變數對預算參與的功能將產生不同的需求。環境不確定、資訊不對稱以及角色模糊程度對預算參與的資訊功能有正向影響並且進而增加管理績效。而預算強調程度越高時，預算參與的情感激勵功能越高越可以增加管理績效。
並列摘要
There is a little consistent conclusion in the relationship between budgetary participation, and management performance. Behavior accounting researchers using the Contingent Theory to conciliate these inconsistent conclusions also confound contrary results. We suggested that the perceived causes of budgetary participation and the cognitive functions of budgetary participation are important determinants of performance. We gathered available data from 128 subordinate managers working in the listing companies in Taiwan and used LISREL to test our hypotheses. The results of this study revealed that. 1. The cause of budgetary of participation is imperative factor influencing the need of the functions of budgetary participation. In addition, the environment uncertainty, role ambiguity and information asymmetry has positive and indirect influence on managerial performance through informational effect of budgetary participation. 2. The budgetary emphasis has indirect and positive influence on managerial performance through affective/motivational effect of budgetary participation.