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

The Effect of Budgetary Participation on Managerial Performance: Mediating Roles of Role Ambiguity and Organizational Commitment

林淑美(Sue-Mei Lin)

《企業管理學報》 64期 (2005/03) Pp. 29-52

摘要

本研究在探討預算參與和管理績效間的關係，使用路徑分析方法，以角色模糊和組織承諾為中介變數，並以台灣上市公司生產部門經理人為研究對象，採問卷調查法進行。研究結果發現，預算參與並非直接影響管理績效，而是間接藉由降低角色模糊，進而直接、及再經由組織承諾提高管理績效

關鍵字

預算參與 ； 管理績效 ； 角色模糊 ； 組織承諾 ； 路徑分析

並列摘要

This study explores role ambiguity and organizational commitment as intervening variables between budgetary participation and managerial performance by using path analysis. The result of this study, based on a questionnaire survey of production managers of publicly owned corporations in Taiwan, suggests that budgetary participation leads to low role ambiguity which, in turn, increases managerial performance directly and indirectly via organizational commitment.

並列關鍵字

budgetary participation ； managerial performance ； role ambiguity ； organizational commitment ； path analysis

參考文獻

Aranya, N.,J. Pollock,J. Amernic(1981).An Examination of Professional Commitment in Public Accounting.Accounting. Organizations, and Society.6(4),271-280.

Arnold, H. J.,D. C. Feldman,M. Purbhoo(1985).The Role of Social-Desirability Response Bias in Turnover Research.Academy of Management Journal.28(4),955-966.

Babin, B. J.,J. S. Boles(1996).The Effects of Perceived Co-Worker Involvement and Supervisor Support on Service Provider Role Stress, Performance and Job Satisfaction.Journal of Retailing.72(1),57-75.

Baron, R. M.,D. A. Kenny(1986).The Moderator-Mediator Variable Distinction in Social Psychological Research: Conceptual, Strategic, and Statistical Considerations.Journal of Personality and Social Psychology.51(6),1173-1182.

Boshoff, C.,G. Mels(1995).A Causal Model to Evaluate the. Relationships Among Supervision, Role Stress, Organizational Commitment and Internal Service Quality.European Journal of Marketing.29(2),23-42.