| 項目 | 資料 |
|---|
| 卷期Vol. & No. | 第8卷第2期 Vol 8 No. 2 |
| 標題Title | 預算參與、預算相關態度、與管理者績效間關係之探討A Study on the Relationship among Budgetary Participation, Budget-related Attitude, and Manager's Performance |
| 作者Authors | 祝道松 盧正宗Dauw-Song Zhu Cheng-Tsung Lu |
| 出版日期Publish Date | 2007-11-30 |
| 摘要Abstract | 預算制度能否協助組織達成規劃、或控制機制，除了在設計面建構一套符合組織環境與條件的預算管理系統外，組織成員對預算制度屬性之認知態度亦是重要的影響因子。而針對組織成員預算參與和管理者績效關聯性之研究上，以往之實證結果除了存在分歧的結論外，對績效的界定尚無一致性之看法，因而忽略應區別預算績效、管理績效與部門績效間的關聯性。故本研究從認知的角度探討組織中的管理者對於預算參與程度、預算相關態度（認知預算品質、預算攸關性、預算有用性）、與管理者績效（預算績效、管理績效、部門績效）間的關聯性。本研究以某國營事業與民營事業之預算主管為分析對象，透過問卷調查法分別分析前述議題與兩者間的差異性。研究結果支持預算相關態度對於預算參與和預算績效間的中介效果；同時也支持管理績效對於預算參與和部門績效間的中介效果。但是在公營事業的樣本中，研究結果卻無法支持預算績效和管理績效間的關係，其可能的原因是預算制度在國營事業的形式效果大於其實質效果所致。The purpose of this study is from the viewpoint of cognition to explore the relationships among budgetary participation, budget-related attitude (budget quality, budget relevance, budget usefulness), and manager's performance (budgetary performance, managerial performance, departmental performance). To test the hypothesized model, this study collects the samples from the managers of a big government-owned company and private enterprises. According to the valid surveys, the results strongly support the proposed mediate effect of budget-related attitude in the relationship between budgetary participation and budgetary performance. The results also support the proposed mediate effect of managerial performance in the relationship between budgetary participation and departmental performance. But from the samples of government owned company do not provide evidence to support the relationship between budgetary performance and managerial performance. The possible reason is that the formal effect of budgeting system in government owned company is greater than the substantial effect. |
| 關鍵字KeyWords | 預算參與、預算攸關性、預算有用性、管理績效、預算績效budgetary participation, budget relevance, budget usefulness, managerial performance, budgetary performance |
| DOI(全文下載Download) | 10.6675/JCA.2007.8.2.04 |
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