學術產出-Theses
Article View/Open
Publication Export
-
題名 預算目標參與程度與酬勞計劃對績效及預算虛估影響之研究 作者 劉俊儒
LIU, JUN-RU貢獻者 吳安妮
WU, AN-NI
劉俊儒
LIU, JUN-RU關鍵詞 酬勞計劃
預算虛估
預算參與
會計日期 1992
1991上傳時間 2-May-2016 15:16:15 (UTC+8) 摘要 預算制度乃現今企業廣泛採用的管理會計技術之一,而預算參與(Budgeting 參考文獻 一、中文部份1 吳安妮,企業合併及購併之特質、特性、策略及合購併後績效情況之研究,行政院國家科學委員會專題研究計劃成果報告,民國八十年。2 何培基編譯, SAS/PC 高等統計(下冊) ,松崗電腦圖書資料有限公司,民國七十八年一月初版。3. 何培基,商用統計學與SAS/PC 應用,長諾資訊圖書公司,民國七十九年一月。4 顏月珠,商用統計學,三民書局,民國七十八年。5 黃俊英,多變量分析,中國經濟企業研究所,民國八十年四版。6 楊國樞等著,社會及行為科學研究法(上冊) ,東華書局,民國七十八年。7. 林清山,多變項分析統計法,東華書局,民國七十九年。8 王金來,應用代理理論建立均衡參與預算模式之研究,國立政治大學會計研究所未出版碩士論文,民國七十四年。9 陳富煒?企業整體預算及其控制之研究,國立政治大學會計研究所未出版碩士論文,民國七十四年。1 0 盤淑貞,性格特質、預算制度與生產主管工作滿足及績效之關係。 國立政治大學會計研究所未出版碩士論文,民國七十七年。1 1 戴杏芳,領導型態對員工達成預算態度的影響,國立政治大學會計研究所未出版碩士論文,民國七十七年。M 顏漏有,會計資訊在管理決策上運用之研究一一我國企業界現階段之探討。國立政治大學會計研究所未出版碩士論文,民國六十八年。13 .魏富田,行為科學在企業預算上之作用,國立政治大學會計研究所未出版碩士論文,民國六十四年。14. 羅清泉,從行為激勵層面探討責任會計制度下之成本分攤,國立政治大學會計研究所未出版碩士論文,民國六十八年。1 5 陳昕伶,組織特徵一預算制度與激勵及績效關係之研究,國立政治大學會計研究所未出版碩士論文,民國七十八年。1 6 洪佳君,組織行為對預算編製影響之研究,國立政治大學會計研究所未出版碩士論文,民國七十九年。17. 陳正芳,營業預算與目標管理的結合運用,東吳大學會計研究所未出版碩士論文,民國七十七年。18 黃瓊慧,企業責任中心主管激勵與組織承諾之研究,國立政治大學會計研究所未出版碩士論文,民國七十四年。1 9 俞洪昭,重要性判斷行為之研究一一透視模型之應用,國立政治大學會計研究所未出版碩士論文,民國七十七年。20 盛揚翼,比較目標設定理論與期望理論對工作表現之解釋力,國立政治大學心理研究所未出版碩士論文,民國七十八年。二、英文部份1. Argris, C. 1952. The Impact of Budgets on People. The Control lership Foundation.2. Brownell, Peter. 1981. Participation in Budgeting, Locus of Control and Organization Effectiveness. The Accounting Review (October): 844-860.3. -------. 1982. A Field Study Examination of Budgetary Participation and Locus of Control.The Accounting Review (October): 766-777.4. -------. 1982. Participation in the Budgeting Process: When It Works and When It Doesn`t.Journal of Accounting Literature 1 : 124-153.5. -------, and Morris, McInnes. 1986. Budgeting Participation, Motivation, and Manangerial Performance. The Accounting Review (October):587-600.6 . Collins, F. 1978. The Interaction of Budgeting Characteristics and Personality Variables with Budgetary Response Attitudes. The Accounting Review (April): 324-335.7 . Chow, C. 1983. The Effects of lob Standard Tightness and Compensation Scheme on Performance: An Exploration of Linkages.The Accounting Review (October): 667-685.8. -------.1983. Providing Incentives to Limit Budgetary Slack. Cost and Management(September-October): 37-41.9. -------, Cooper C. and Waller, W. 1988. Participative Budgeting: Effects of a Truth-Inducing Pay Scheme and Information Asymmetry on Slack and Performance.The Accounting Review (January): 111-122.10. Cooper, J , 1985. Compensation Contract Self Selection,Participative Standard Setting and Job Performance. Doctoral Dissertation.University of North Carolina at Chapel Hill.11. Demski, J. and G. f`eltham. 1978. Ecnomic Incentives in Budgetary Control Systems. The Accounting Review (April): 336-359.12. Dillard, F. and Fisher, J. 1990. Compensation Scheme, Skill Level, and Task Performance: An Experimental Examination. Decision Sciences 21: 121-137.13. Dunk, Alan, S. 1989. Budget Emphasis Participation and Managerial Performance: A Kote. Accounting Organization and Society:321-324.14. Gary P. Latham, and Gary, A. Yuki. 1976.Effects of Assigned and Participative Goal Setting on Performance and Job Satisfaction.Journal of AppJ ied Psychology 61: 166-171.*15. Hofstede, G. H. 1967. The Game of Budget Control. The Ketherlands: Koninklijke Van Gorcum and Comp. N. V. Assen.*16. Hopwood, A. G. 1973. An Accounting System and Mangerial Behavior. Saxon House. London.17. Ken, 1I1ilani. 1975. The Relationship of Participation in Budget-Setting to Industrial Superior Performance and Attitude: A field Study. The Accounting Review (April): 274-284.18. Kenis, I. 1979. Effects of Budgetary Goal Characteristics on Managerial Attitudes and Performance. The Accounting Review (October):707-721.19. Leavins, John R. 1987. An Examination of Budget Slack within on Expectancy Theory framework. Doctoral dissertation. University of Huston.20. Luka, Kari. 1988. Budgetary Biasing in Organizations: Theortical Framework andEmpirical Evidence. Accounting, Organization and Society 13: 281-301.21. Merchant, Kennth, A. 1981 The Design of the Corporate Budgeting System: Influence on Mangerial Behavior and Performance. The Accounting Review (October): 813-828.22. -------1985. Budgeting and the Propensity to Create Budgetary Slack. Accounting,Organization and Society 10: 201-210.23. Onsi, Mohamed. 1973. Factor Analysis of Behavioral Variables Affecting Budgetary Slack. The Accounting Review (July): 635-548.24 . -------1975. Simulation of the Ecnomic Factors Affecting Organizational Slack: AFactorial Design. Decision Science 6: 78-91.25. Otley, David, T. 1978. Budget Use and Managerial Performance. Journal of Accoutnig Research 16 (Spring): 122-149.26. Ronen, J. and J. L. Livingstone. 1975. An Expectancy Theory Approach to the Motivational Impact of Budgets. The Accounting Review (October): 671-685.27. Schiff, Micheal, and Lewin, A. 1970. The Impact of People on Budgets. The Accounting Review (April: 259-269.28. Searfoss, D. G. 1976. Some Behavioral Aspect of Budgeting for Control: An Emoirical Study.Accounting, Organization and Society 4:375-385.29. Steers, R. M. 1976. factors Affecting Job Attitudes in a Goal-Setting Environment.Academy of Management Journal 01arch) : 6-16.*30 . Vroom, H. 1964. Work and Motivation. New York: Wiley.31. Waller, W. 1988. Slack in Participative Budgeting: The Joint Effect of a TruthInducing Pay Scheme and Risk Preferences.Accounting, Organization and Society 13:87-98 .32. ------- , and Chow, C. 1985. The Self-Selection and Effort Effects of Standard-Based Employment Contracts: A framework and Some Empirical Evidience . The Accounting Review (July): 458-476.33. Weitzman, M. 1976. The New Soviet Incentive Model. Bell Journal of Economics (Spring):251-257.34 . ------- . 1980. The Ratchet Principle and Performance Incentives. Bell Journal ofEconomics (Spring): 302-308.35. Young, S. Mark. 1985. Participative Budgeting:The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack. Journal of Accounting Research 23 (Autumn): 829-842. 描述 碩士
國立政治大學
會計學系資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002004680 資料類型 thesis dc.contributor.advisor 吳安妮 zh_TW dc.contributor.advisor WU, AN-NI en_US dc.contributor.author (Authors) 劉俊儒 zh_TW dc.contributor.author (Authors) LIU, JUN-RU en_US dc.creator (作者) 劉俊儒 zh_TW dc.creator (作者) LIU, JUN-RU en_US dc.date (日期) 1992 en_US dc.date (日期) 1991 en_US dc.date.accessioned 2-May-2016 15:16:15 (UTC+8) - dc.date.available 2-May-2016 15:16:15 (UTC+8) - dc.date.issued (上傳時間) 2-May-2016 15:16:15 (UTC+8) - dc.identifier (Other Identifiers) B2002004680 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/89211 - dc.description (描述) 碩士 zh_TW dc.description (描述) 國立政治大學 zh_TW dc.description (描述) 會計學系 zh_TW dc.description.abstract (摘要) 預算制度乃現今企業廣泛採用的管理會計技術之一,而預算參與(Budgeting zh_TW dc.description.tableofcontents 第一章緒論...........1第一節研究動機...........1第二節研究問題...........1第三節研究方法...........3第四節研究貢獻...........4第二章文獻探討...........6第一節預算目標參與程度對績效影響之相關文獻...........6第二節預算目標參與程度對預算虛估影響之相關文獻...........15第三節酬勞計劃對績效、預算虛估影響之相關文獻...........21第四節研究之延伸...........26第三章研究方法論...........33第一節觀念性架構...........33第二節研究設計...........34第三節變數衡量...........44第四節研究假設...........46第五節資料分析方法...........46第四章實證研究結果...........54第一節基本資料分析...........54第二節預算目標參與程度與酬勞計劃對績效之影響...........59第三節預算目標參與程度與酬勞計劃對預算虛估之影響...........60第四節預算目標參與程度與酬勞計劃對績效、預算虛估之二因子共變數分析...........61第五章結論與建議...........64第一節結論...........64第二節研究限制...........65第三節未來研究之建議...........65參考文獻...........67附錄...........77 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004680 en_US dc.subject (關鍵詞) 酬勞計劃 zh_TW dc.subject (關鍵詞) 預算虛估 zh_TW dc.subject (關鍵詞) 預算參與 zh_TW dc.subject (關鍵詞) 會計 zh_TW dc.title (題名) 預算目標參與程度與酬勞計劃對績效及預算虛估影響之研究 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 一、中文部份1 吳安妮,企業合併及購併之特質、特性、策略及合購併後績效情況之研究,行政院國家科學委員會專題研究計劃成果報告,民國八十年。2 何培基編譯, SAS/PC 高等統計(下冊) ,松崗電腦圖書資料有限公司,民國七十八年一月初版。3. 何培基,商用統計學與SAS/PC 應用,長諾資訊圖書公司,民國七十九年一月。4 顏月珠,商用統計學,三民書局,民國七十八年。5 黃俊英,多變量分析,中國經濟企業研究所,民國八十年四版。6 楊國樞等著,社會及行為科學研究法(上冊) ,東華書局,民國七十八年。7. 林清山,多變項分析統計法,東華書局,民國七十九年。8 王金來,應用代理理論建立均衡參與預算模式之研究,國立政治大學會計研究所未出版碩士論文,民國七十四年。9 陳富煒?企業整體預算及其控制之研究,國立政治大學會計研究所未出版碩士論文,民國七十四年。1 0 盤淑貞,性格特質、預算制度與生產主管工作滿足及績效之關係。 國立政治大學會計研究所未出版碩士論文,民國七十七年。1 1 戴杏芳,領導型態對員工達成預算態度的影響,國立政治大學會計研究所未出版碩士論文,民國七十七年。M 顏漏有,會計資訊在管理決策上運用之研究一一我國企業界現階段之探討。國立政治大學會計研究所未出版碩士論文,民國六十八年。13 .魏富田,行為科學在企業預算上之作用,國立政治大學會計研究所未出版碩士論文,民國六十四年。14. 羅清泉,從行為激勵層面探討責任會計制度下之成本分攤,國立政治大學會計研究所未出版碩士論文,民國六十八年。1 5 陳昕伶,組織特徵一預算制度與激勵及績效關係之研究,國立政治大學會計研究所未出版碩士論文,民國七十八年。1 6 洪佳君,組織行為對預算編製影響之研究,國立政治大學會計研究所未出版碩士論文,民國七十九年。17. 陳正芳,營業預算與目標管理的結合運用,東吳大學會計研究所未出版碩士論文,民國七十七年。18 黃瓊慧,企業責任中心主管激勵與組織承諾之研究,國立政治大學會計研究所未出版碩士論文,民國七十四年。1 9 俞洪昭,重要性判斷行為之研究一一透視模型之應用,國立政治大學會計研究所未出版碩士論文,民國七十七年。20 盛揚翼,比較目標設定理論與期望理論對工作表現之解釋力,國立政治大學心理研究所未出版碩士論文,民國七十八年。二、英文部份1. Argris, C. 1952. The Impact of Budgets on People. The Control lership Foundation.2. Brownell, Peter. 1981. Participation in Budgeting, Locus of Control and Organization Effectiveness. The Accounting Review (October): 844-860.3. -------. 1982. A Field Study Examination of Budgetary Participation and Locus of Control.The Accounting Review (October): 766-777.4. -------. 1982. Participation in the Budgeting Process: When It Works and When It Doesn`t.Journal of Accounting Literature 1 : 124-153.5. -------, and Morris, McInnes. 1986. Budgeting Participation, Motivation, and Manangerial Performance. The Accounting Review (October):587-600.6 . Collins, F. 1978. The Interaction of Budgeting Characteristics and Personality Variables with Budgetary Response Attitudes. The Accounting Review (April): 324-335.7 . Chow, C. 1983. The Effects of lob Standard Tightness and Compensation Scheme on Performance: An Exploration of Linkages.The Accounting Review (October): 667-685.8. -------.1983. Providing Incentives to Limit Budgetary Slack. Cost and Management(September-October): 37-41.9. -------, Cooper C. and Waller, W. 1988. Participative Budgeting: Effects of a Truth-Inducing Pay Scheme and Information Asymmetry on Slack and Performance.The Accounting Review (January): 111-122.10. Cooper, J , 1985. Compensation Contract Self Selection,Participative Standard Setting and Job Performance. Doctoral Dissertation.University of North Carolina at Chapel Hill.11. Demski, J. and G. f`eltham. 1978. Ecnomic Incentives in Budgetary Control Systems. The Accounting Review (April): 336-359.12. Dillard, F. and Fisher, J. 1990. Compensation Scheme, Skill Level, and Task Performance: An Experimental Examination. Decision Sciences 21: 121-137.13. Dunk, Alan, S. 1989. Budget Emphasis Participation and Managerial Performance: A Kote. Accounting Organization and Society:321-324.14. Gary P. Latham, and Gary, A. Yuki. 1976.Effects of Assigned and Participative Goal Setting on Performance and Job Satisfaction.Journal of AppJ ied Psychology 61: 166-171.*15. Hofstede, G. H. 1967. The Game of Budget Control. The Ketherlands: Koninklijke Van Gorcum and Comp. N. V. Assen.*16. Hopwood, A. G. 1973. An Accounting System and Mangerial Behavior. Saxon House. London.17. Ken, 1I1ilani. 1975. The Relationship of Participation in Budget-Setting to Industrial Superior Performance and Attitude: A field Study. The Accounting Review (April): 274-284.18. Kenis, I. 1979. Effects of Budgetary Goal Characteristics on Managerial Attitudes and Performance. The Accounting Review (October):707-721.19. Leavins, John R. 1987. An Examination of Budget Slack within on Expectancy Theory framework. Doctoral dissertation. University of Huston.20. Luka, Kari. 1988. Budgetary Biasing in Organizations: Theortical Framework andEmpirical Evidence. Accounting, Organization and Society 13: 281-301.21. Merchant, Kennth, A. 1981 The Design of the Corporate Budgeting System: Influence on Mangerial Behavior and Performance. The Accounting Review (October): 813-828.22. -------1985. Budgeting and the Propensity to Create Budgetary Slack. Accounting,Organization and Society 10: 201-210.23. Onsi, Mohamed. 1973. Factor Analysis of Behavioral Variables Affecting Budgetary Slack. The Accounting Review (July): 635-548.24 . -------1975. Simulation of the Ecnomic Factors Affecting Organizational Slack: AFactorial Design. Decision Science 6: 78-91.25. Otley, David, T. 1978. Budget Use and Managerial Performance. Journal of Accoutnig Research 16 (Spring): 122-149.26. Ronen, J. and J. L. Livingstone. 1975. An Expectancy Theory Approach to the Motivational Impact of Budgets. The Accounting Review (October): 671-685.27. Schiff, Micheal, and Lewin, A. 1970. The Impact of People on Budgets. The Accounting Review (April: 259-269.28. Searfoss, D. G. 1976. Some Behavioral Aspect of Budgeting for Control: An Emoirical Study.Accounting, Organization and Society 4:375-385.29. Steers, R. M. 1976. factors Affecting Job Attitudes in a Goal-Setting Environment.Academy of Management Journal 01arch) : 6-16.*30 . Vroom, H. 1964. Work and Motivation. New York: Wiley.31. Waller, W. 1988. Slack in Participative Budgeting: The Joint Effect of a TruthInducing Pay Scheme and Risk Preferences.Accounting, Organization and Society 13:87-98 .32. ------- , and Chow, C. 1985. The Self-Selection and Effort Effects of Standard-Based Employment Contracts: A framework and Some Empirical Evidience . The Accounting Review (July): 458-476.33. Weitzman, M. 1976. The New Soviet Incentive Model. Bell Journal of Economics (Spring):251-257.34 . ------- . 1980. The Ratchet Principle and Performance Incentives. Bell Journal ofEconomics (Spring): 302-308.35. Young, S. Mark. 1985. Participative Budgeting:The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack. Journal of Accounting Research 23 (Autumn): 829-842. zh_TW