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E89100
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007
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
1.祝道松
1.Dauw-song Zhu
1.國立東華大學企業管理學系
1.Department of Business Administration, National Dong Hwa University
001,002,003,004
1.國立東華大學企業管理學系
1.Department of Business Administration, National Dong Hwa 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):2000-08-01
A.14 計畫執行期間(訖):2001-07-31
2001-03-012001-04-30
A.16 收到日期:2001-11-23
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某大型國營企業有預算責任的主管

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53
003
01
C.2 聯絡日期:2002-04-19
2
1.國立東華大學企業管理學系
1.Department of Business Administration, National Dong Hwa University
1
C.7 資料公開日期:2004-08-01
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008
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001,006
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1.預算有用性
2.預算攸關性
3.預算參與
4.預算績效
5.管理績效
1.Budget Relevance
2.Budget Usefulness
3.Budgetary Participation
4.Budgetary Performance
5.Managerial Performance
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的知覺、預算相關態度(預算攸關性、預算有用性)、和預算績效、管理績效、部門績效間的相互關係。而 為了控制環境不確定性所造成的影響,本研究採用問卷調查法針對某國營事業的預算部門主管為研究對象,研究結果相當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,但是研究結果卻無法支持預算績效和管理績效間的關係,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, and manager’s performance. To control the effect of environmental uncertainty, this study use the managers of a big government owned company as sample to test the hypothesized model. Results strongly support the proposed mediating effect of budget-related attitude in the relationships between budgetary participation and budgetary performance. The results also support the proposed mediating effect of managerial performance in the relationships between budgetary participation and departmental performance, but 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.

D.16 完成檢誤日期:2003-09-17
D.17 預定釋出日期:2004-08-01
D.18 初次釋出日期:2004-08-02
D.19_1 最新版釋出日期:2004-08-02
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10.6141/TW-SRDA-E89100-1
https://efenci.srda.sinica.edu.tw/webview/index.jsp?object=https://efenci.srda.sinica.edu.tw:80/obj/fStudy/E89100
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