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E99028
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工作不確定對抑制預算寬列之機制的影響
The Impact of Task Uncertainty on the Mechanism of Suppressing Budgetary Dysfunction
1.邱炳乾
1.Bing-chyan Chiou
1.國立屏東商業技術學院財務金融系
1.Department of Finance and Banking, National Pingtung Institute of Commence
001,002,003,004
1.國立屏東商業技術學院財務金融系
1.Department of Finance and Banking, National Pingtung Institute of Commence
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):2010-08-01
A.14 計畫執行期間(訖):2011-08-31
A.16 收到日期:2012-02-13
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上市公司中階經理人

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C.2 聯絡日期:2012-02-13
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1.國立屏東商業技術學院財務金融系
1.Department of Finance and Banking, National Pingtung Institute of Commence
1
C.7 資料公開日期:2015-09-01
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1.工作不確定
2.預算強調
3.預算反功能行為
1.Task Uncertainty
2.Budgetury Emphasis
3.Budgetary Dysfuncation
即 便寬列預算普遍存在組織中,過去研究仍發現預算強調為多數組織所採用。一方面因為此一獎酬制度的激勵機制清楚明確,下屬容易瞭解,另一方面則是因為預算制 度本身具有其他機制,抑制下屬寬列預算。本研究發現工作不確定越高,產出與投入的因果關係不明,應該採用同僚資訊以抑制預算寬列,而運用資源規劃可能會造 成反效果,提高下屬預算寬列程度。本研究結果一方面可以豐富如何抑制預算反功能行為的相關研究,另一方面本研究結果可以作為組織在進行預算規劃時重要的參 考依據。

Even budgetary slack existing, studies in the past still found the RAPM is generally employed in the current organization. On the one hand, the incentive mechanism on RAPM is clearly and easy to understand. On the other hand there are some other mechanisms exist in the process of budgeting to suppress budgetary slack. This study found that the task uncertainty to be higher, the causality between input and output is more unclear. This would impose organization to provide co-worker information to subordinates to suppress budgetary slack instead of allocation resources based on budgetary goals. In addition, this research probes into and supposes the inference about the structural relationship between task uncertainty, RAPM, allocation resources on budgetary goals and co-worker information on budgetary slack and myopia. The contribution on practical side, the findings of this study will facilitate more efficient use of budgeting for the firm that employs RAPM to reward and motivate subordinate.

D.16 完成檢誤日期:2013-06-14
D.17 預定釋出日期:2015-09-01
D.18 初次釋出日期:2015-09-01
D.19_1 最新版釋出日期:2015-09-01
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10.6141/TW-SRDA-E99028-1
https://efenci.srda.sinica.edu.tw/webview/index.jsp?object=https://efenci.srda.sinica.edu.tw:80/obj/fStudy/E99028
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