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E10203
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廣範圍管理會計系統、管理攸關資訊認知與管理績效之關聯性研究-產品創新的調節效果
The Study of Relationships among Broad Scope Management Accounting System, Management Relevant Information Perceptions, and Managerial Performance-Moderating Effect of Product Innovation
1.鍾紹熙
1.Shao-hsi Chung
1.美和學校財團法人美和科技大學企業管理系
1.Department of Business Administration, Meiho University
001,002,003,004
1.美和學校財團法人美和科技大學企業管理系
1.Department of Business Administration, Meiho University
002
1.行政院科技部
1.Ministry of Science and Technology
A.14 計畫執行期間(起):2013-08-01
A.14 計畫執行期間(訖):2014-07-31
2013-11-012014-03-31
A.16 收到日期:2014-08-14
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台灣電子製造產業上市櫃公司

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160

160
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C.2 聯絡日期:2014-08-19
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1.美和學校財團法人美和科技大學企業管理系
1.Department of Business Administration, Meiho University
1
C.7 資料公開日期:2017-08-01
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001
1,2
1.廣範圍管理會計系統
2.管理攸關資訊認知
3.管理績效
4.產品創新
1.Broad Scope Management Accounting System
2.Perceptions of Management Relevant Information
3.Managerial Performance
4.Product Innovation
本研究目的,在探討廣範圍管理會計系統與管理績效之關係,是否受到管理攸關資訊認知的中介影響。此外,廣範圍管理會計系統和管理攸關資訊認知,以及管理攸關資訊認知和管理績效的聯結關係,是否受到產品創新程度的影響,亦即,相較於低產品創新,在高產品創新情境下,廣範圍管理會計系統和管理攸關資訊認知的正向關聯性是否較強,以及管理攸關資訊認知和管理績效的正向關聯性也是否較強,此外,本研究亦檢驗高產品創新是否會使用較高程度的廣範圍管會系統。 本研究採問卷調查法,以國內電子製造產業的上市(櫃)公司生產經理人及其直屬上司為研究對象。在有效配對的160份問卷下,本研究分析結果無法完全證實研究推論,本研究發現廣範圍管會系統與管理資訊系統並無顯著關聯性,而廣範圍管會系統與管理資訊系統兩者,都能顯著的影響管理績效。此外,高產品創新需要高度使用廣範圍管會系統,而且比較低產品創新,在高產品創新下,管理攸關資訊認知和管理績效間有較強的關聯性。本研究題外發現,高產品創新可直接帶來高管理績效,也可間接經由廣範圍管會系統來提升管理績效,亦即廣範圍管會系統在產品創新與管理績效間具有部分中介效果。

The purpose of this study is to examine the effect of management relevant information perceptions as an intervening variable between broad scope management accounting system (MAS) and managerial performance. This study also examines the impact of product innovation on the relationships between broad scope MAS and management relevant information perceptions, and between management relevant information perceptions and managerial performance. That is, in high level product innovation, whether the relationship between broad scope MAS and management relevant information perceptions will be stronger than in low level product innovation, and the relationship between management relevant information perceptions and managerial performance will be stronger also under high level product innovation. Besides, this study also test a hypothesis that a high product innovation will make highly use of broad scope MAS. From the 160 pairs of effective questionnaires, the results of this study cannottotally prove the research inferences. We found that there is not a significant relationship between broad scope MAS and management information system, however, both broad scope MAS and management information system can directly and significantly influence managerial performance. Besides, comparingto low product innovation, under high product innovation, the relationship between management information system and managerial performance is stronger. And the high product innovation causes manager to highly use broad scope MAS. An additional result was found in this study. A high product innovation not only directly leads to high managerial performance, but also indirectly improve performance through broad scope MAS. These findings were consistent with viewpoints of previous studies such as Dougherty & Bowman (1995), Hultink & Robben, (1999) and Song & Parry (1999), they proposed that product innovation and organizational performance has a positive relationship. Besides, Davila (2000) suggested that product innovation needs information systems for providing appropriate information to reduce the risk of innovation.

D.16 完成檢誤日期:2014-09-03
D.17 預定釋出日期:2017-08-01
D.18 初次釋出日期:2017-08-01
D.19_1 最新版釋出日期:2017-08-01
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10.6141/TW-SRDA-E10203-1
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