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E88074
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預算控制制度對組織衰退影響之實證研究
The Effects of Budgetary Control Systems on Organizations Experiencing Decline: an Empirical Study in Taiwan
1.張瑞當
1.Ruey-dang Chang
1.國立中山大學企業管理學系
1.Department of Business Management, National Sun Yat-sen University
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1.國立中山大學企業管理學系
1.Department of Business Management, National Sun Yat-sen University
002
1.行政院國家科學委員會
1.National Science Council
A.14 計畫執行期間(起):1998-08-01
A.14 計畫執行期間(訖):1999-07-31
1999-03-011999-04-30
A.16 收到日期:2000-05-16
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台灣地區上市、上櫃公司86年營收和盈餘呈現衰退的公司

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C.2 聯絡日期:2000-05-22
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1.國立中山大學企業管理學系
1.Department of Business Management, National Sun Yat-sen University
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C.7 資料公開日期:2001-08-01
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1.危機僵化理論
2.行為會計
3.組織行為
4.預算控制制度
5.組織衰退
1.Budgetary Control System
2.Threat Rigidity Theory
3.Behavioral Accounting
4.Organizational Behavior
5.Organizational Decline
正 當管理界及學術界對「組織衰退」的研究興趣逐漸升高之際,很多有關於組織衰退現象的理論與實證研究也相繼萌芽。其中「危機僵化理論」可說是探討組織如何針 對衰退而起反應的理論中,最常被接受或論述的一個,也是本研究所採納的理論基礎(Staw et al.,1981)。由於組織衰退的問題日益普遍,組織實已面對如何使用最少資源,以達成至少是同業績效水準的競爭壓力。 會計文獻顯示預算控制制度常被用來提昇控制與效率的一個手段,但是有許多的組織行為研究卻指出:在組織面臨衰退時,預算控制制度的反功能效果會特別彰顯出 來。因此,本研究的研究目的即在於探討預算控制制度與組織衰退的關係,以及研究環境變化對預算控制制度在組織發生衰退時的影響。

As managerial and research interest in organizational decline have steadily increased, a range of divergent conceptualizations and research findings have emerged con concerning the decline phenomenon. Among them, the \'threat rigidity theory\' (Staw et al., 1981) has been identified as the widely accepted theory with regard to the response from the declining organizations. In addition, as organizational decline has become a pervasive situation, it\'s obvious that we are facing uneasy time requiring orgnaizations to have at least the same performance with less resouces. Accounting literature suggests that budget control is among the most used tools in enhancing control and efficiency. The bulk of organization literature, however, argues that the dysfunctional effects of budgetary control systems would be exemplified during the condition of organizational decline. The purpose of the study is to investigate the relationaship between budgetary control systems and organisational decline, and to examine the contingency argument of the dysfunctional effects of budgetary control systems of organizations experiencing decline, taking into consideration the environmental change.

D.16 完成檢誤日期:2001-05-28
D.17 預定釋出日期:2001-08-01
D.18 初次釋出日期:2001-08-01
D.19_1 最新版釋出日期:2001-08-01
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10.6141/TW-SRDA-E88074-1
https://efenci.srda.sinica.edu.tw/webview/index.jsp?object=https://efenci.srda.sinica.edu.tw:80/obj/fStudy/E88074
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