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以社會認知理論探討影響醫療組織預算參與之相關因素
The Determinants Affecting Budgetary Participation in Medical Organizations-From the Perspective of Social Cognitive Theory
1.盧正宗
1.Cheng-tsung Lu
1.國立臺中科技大學
1.National Taichung University of Science and Technology
001,002,003,004
1.國立臺中科技大學
1.National Taichung University of Science and Technology
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1.行政院國家科學委員會
1.National Science Council
A.14 計畫執行期間(起):2012-08-01
A.14 計畫執行期間(訖):2013-07-31
2013-03-012013-04-30
A.16 收到日期:2013-09-18
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財團法人醫院評鑑暨醫療品質策進會評鑑後屬於優等之新制教學醫院預算部門主管

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54

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C.2 聯絡日期:2013-09-23
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1.國立臺中科技大學
1.National Taichung University of Science and Technology
1
自計畫執行結束日期起10年後公開

C.7 資料公開日期:2023-08-01
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1.預算參與
2.策略強調
3.工作負荷程度
4.認知預算有用性
1.Budgetary Participation
2.Strategic Emphasis
3.Work-Related Tension
4.Perceived Usefulness of Budget
  相關研究均認為高度的預算參與是影響其最終績效的主因。然而,從以往文獻可發現,探討預算參與前置影響因素之研究卻不多。因此本研究引用社會認知理論作為理論基礎,並整合外部環境面因素 (環境不可預測性、環境競爭性) 與內部組織面因素 (策略強調)、同時將預算主管的個人認知面因素 (認知預算有用性、認知工作負荷程度) 納入探討,進一步檢視對其預算參與行為之影響。本計畫透過問卷調查方式,針對台灣經評鑑後屬於優等之新制教學醫院預算主管 (部科主管) 為分析標的。實際有效回函問卷54份問卷。實證結果發現:(1)包括環境面因素 (環境競爭性)、組織面因素 (策略強調)與認知面因素 (認知預算有用性) 均是影響醫院預算部科主管實際預算參與行為之前置因素;(2)而前置因素中彼此間亦具有關連性,其中環境競爭性會正向影響策略強調;(3)本研究建構起預算參與程序之配適模型,可提供醫院作為預算編制之參考。

Relevant studies indicate that high level of budgetary participation is one of the key factors affecting performance. However, only few researches exploring the determinants of budgetary participation. Therefore, this study applies the social cognitive theory as a theoretical basis and integrates external environmental factors (environmental unpredictability and environmental competition), and the internal organizational factors (strategic emphasis), while the budget supervisor’s personal cognitive factors (perceived usefulness of budget and perceived work-related tension) into this study. This study used questionnaire survey and focus on budgeting supervisors from new teaching hospital accreditation-excellent to inspect the research issue. The actual research sample of this study is 54 medical budgeting supervisors from hospitals. The empirical results show that: (1) the determinants of budgetary participation include environmental factor (environmental competition), internal organizational factor (strategic emphasis), and cognitive factor (perceived usefulness of budget). (2) There is relationship among these determinants while the environmental competition will be positively related to strategic emphasis. (3) This study builds a fit model of budgetary participation that could be the reference of budget planning.

D.16 完成檢誤日期:2014-07-07
D.17 預定釋出日期:2023-08-01
D.18 初次釋出日期:0000-00-00
D.19_1 最新版釋出日期:0000-00-00
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