策略、組織結構與環境對管理會計資訊系統的特徵與績效之影響

The Effects of Strategy, Organizational Structure and Environment on the Characteristics and Performance of Management Accounting Information Systems

張瑞當(Ruey-Dang Chan) ； 張允文(Yeun-Wen Chang)

《管理評論》 20卷4期 (2001/10) Pp. 137-173

https://doi.org/10.6656/MR.2001.20.4.CHI.137

摘要

本文主要探討策略、組織結構與環境對管理會計資訊系統(MAS)特徵的影響為何，且MAS的設計應如何與上述權變因素相配合，方能有效提升MAS的績效。本研究將策略型態分為成本領導、行銷差異與創新差異三種類型，組織結構則以分權化和正式化來衡量，環境則用環境不確定性來代表，而MAS的特徵則分為資訊範圍、資訊時間性和資訊彙總性等三個構面，最後MAS的績效則以使用者滿意度與管理績效來衡量。抽樣對象以台灣地區不同產業的公司為主，讓其各部門的管理人員來填答問卷，以達成研究結果的一般化，有效回收問卷為138份，共92家公司。 本研究採用路徑分析(path analysis)統計方式進行假設檢定，實證結果發現：(1)「創新差異策略」對MAS的三個特徵皆具直接顯著性的影響，其中對資訊範圍與資訊及時性是正影響，對資訊彙總性則是負影響；(2)不同的策略型態（成本領導、行銷差異與創新差異）其所需的MAS特徵也具有顯著性的差異；(3)「分權化」對資訊範圍與資訊及時性具有直接顯著性影響；(4)當廠商追求創新差異策略或採行分權化組織結構時，若MAS能提供較廣泛的資訊，將能有效提升使用者滿意度與管理績效；(5)當廠商追求行銷差異化、創新差異策略或採行分權化組織結構時，其所需的MAS資訊就必須較及時；(6)當廠商追求成本領導策略或面臨較高的環境不確定性時，MAS就必須適當地強調彙總性資訊的提供，而當廠商追求創新差異策略時，MAS則應適當地減少彙總性資訊的提供，將能有效提升使用者滿意度與管理績效。

關鍵字

策略 ； 組織結構 ； 環境 ； 管理會計資訊系統特徵 ； 管理績效

並列摘要

The purpose of the study was to determine the effects of strategy, organizational structure, and environment on the characteristics and performance of management accounting information systems (MAS). We divided strategy into three dimensions: cost leadership, marketing differential, and innovation differential. Organizational structure was measured by decentralization and formalization. Perceived environmental uncertainty (PEU) was adopted as the variable of environment. We also chose information scope, timeliness and aggregation as the MAS characteristics to be studied within each dimension. User satisfaction and managerial performance were used as the surrogate to measure the performance of MAS. The responses of 138 managers, consisting of 92 companies, were drawn from a cross-industry sample in Taiwan.
The path analysis was employed to test the hypotheses. The empirical results suggest: (1) the innovation differential strategy has direct and significant effect on the three MAS characteristics, with a positive effect on information scope and timeliness and a negative effect on aggregation; (2) different strategies need different MAS characteristics; (3) decentralization has a direct and significant impact on information scope and timeliness; (4) When a company was pursuing innovation differential or decentralization, more broad-scope information could effectively enhance user satisfaction and managerial performance; (5) when a company's goal was for marketing differential, innovation differential, or decentralization, more timely information was needed; and (6) when a company was pursuing cost leadership strategy or facing higher environmental uncertainty, more emphasis should be on aggregation of information; while innovation differential was the goal, less aggregated information should be provided for a better MAS performance.

並列關鍵字

Strategy ； Organizational Structure ； Environment ； MAS Characteristics ； Managerial Performance

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