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題名 企業背景､預算制度特徵與態度及績效關係之研究
作者 吳瑛
WU, YING
貢獻者 杜榮瑞
DU, RONG-RUI
吳瑛
WU, YING
關鍵詞 企業背景
預算制度特徵
部門預算績效
會計
日期 1992
1991
上傳時間 2-May-2016 15:16:30 (UTC+8)
參考文獻 壹、中文部份
1.司徒達賢:台灣企常之環境分析。企銀季刊，第3卷第一期，民國六十八年七月。
2.杜榮瑞:行為會計研究之發展。收錄於黃俊英等著管理新思潮，中華民國管理科學學會，民國七十九年。
3.宋學仁:企業內部之分化及整合與外在環境間關係之研究。國立政治大學企管研究所，碩士論文(未出版)，民國七十三年。
4.金成隆:管理會計之權變理論一探索性研究。國立政治大學會計研究所，碩士論文(未出版)，民國七十三年。
5.郭崑謨:企常管理。台北市，華泰書局，民國七十三年，修定版。
6.陳妍伶:組織特徵、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，碩士論文(未出版)，民國七十八年。
7.陳麗華:我國會計主管領導型態、部屬成熟度與工作精效關係之研究。國立政治大學會計研究所，碩士論文(未出版)，民國七十九年。
8.彭昭英:SAS與統計分析(譯著)。台北市，格致圖書有限公司，民團七十八年，初版。
9.張重昭:產業環境、技術特性、經營策略、管理制度與績效關係之研究。國立政治大學企管研究所，博士論文(未出版)，民國七十四年。
10.張雅芬:會計資訊在回饋控制主店用之研究。國立政治大學會計研究所，碩士論文(未出版)，民國七十一年。
11.楊文江:內向與外向導向經管理念重要性之研究。國立政治大學企管研究所，碩士論文(求出版)，民國七十三年。
12.黃孔祥:自動他程度對組織內職務組合影響之研究。國立政治大學企管研究所，碩士論文(未出版)，民國七十六年。
13.黃美玲:環境與管理會計資訊系統關係之研究。國立政治大學會計研究所，碩士論文(未出版)，民國七十六年。
14.盤淑貞:性格特質、預算制度與生產主管工作滿足及特效之關係。國立政治大學會計研究所，碩士論文(未出版)，民國七十七年。
15.劉慶祥:企業環境、策略規劃系統與策略行為間關係之研究。國立成功大學工業管理研究所，碩士論文(未出版)，民國七十七年。
16.賴淑哲:結構、環境、互依性三者與管理會計系統關係之研究。國立政治大學會計研究所，碩士論文(示出版)，民國七
十八年。
17.戴杏芳:領導型態對員工達成任務悠度的影響。國立政治大學會計研究所，碩士論文(未出版)，民國七十七年。
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and J. M. McIntyre (Eds.), Organizational Psychology: A
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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/#B2002004687
資料類型 thesis
dc.contributor.advisor 杜榮瑞zh_TW
dc.contributor.advisor DU, RONG-RUIen_US
dc.contributor.author (Authors) 吳瑛zh_TW
dc.contributor.author (Authors) WU, YINGen_US
dc.creator (作者) 吳瑛zh_TW
dc.creator (作者) WU, YINGen_US
dc.date (日期) 1992en_US
dc.date (日期) 1991en_US
dc.date.accessioned 2-May-2016 15:16:30 (UTC+8)-
dc.date.available 2-May-2016 15:16:30 (UTC+8)-
dc.date.issued (上傳時間) 2-May-2016 15:16:30 (UTC+8)-
dc.identifier (Other Identifiers) B2002004687en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/89218-
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.tableofcontents 第一章緒論
第一節研究動機...........1
第二節研究目的及研究架構...........4
第三節論文結構...........5
第二章文獻探討
第一節管理會計權變理論...........6
第二節預算制度特徵相關實証研究...........18
第三節研究假設...........43
第三章研究方法
第一節變數衝量方法...........61
第二節樣本設計與資料收集...........72
第三節分析方法...........76
第四章研究結果
第一節企業背景與預算制度特徵...........77
第二節預算制度特徵與部門經理對預算的態度...........84
第三節企業背景、預算制度特徵與部門預算績效、部門工作績效...........87
第五章結論、研究限制與建議
第一節結論...........101
第二節研究限制...........105
第三節建議...........105
參考書目
一、中文部份...........109
二、英文部份...........111		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002004687en_US
dc.subject (關鍵詞) 企業背景zh_TW
dc.subject (關鍵詞) 預算制度特徵zh_TW
dc.subject (關鍵詞) 部門預算績效zh_TW
dc.subject (關鍵詞) 會計zh_TW
dc.title (題名) 企業背景､預算制度特徵與態度及績效關係之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 壹、中文部份
1.司徒達賢:台灣企常之環境分析。企銀季刊，第3卷第一期，民國六十八年七月。
2.杜榮瑞:行為會計研究之發展。收錄於黃俊英等著管理新思潮，中華民國管理科學學會，民國七十九年。
3.宋學仁:企業內部之分化及整合與外在環境間關係之研究。國立政治大學企管研究所，碩士論文(未出版)，民國七十三年。
4.金成隆:管理會計之權變理論一探索性研究。國立政治大學會計研究所，碩士論文(未出版)，民國七十三年。
5.郭崑謨:企常管理。台北市，華泰書局，民國七十三年，修定版。
6.陳妍伶:組織特徵、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，碩士論文(未出版)，民國七十八年。
7.陳麗華:我國會計主管領導型態、部屬成熟度與工作精效關係之研究。國立政治大學會計研究所，碩士論文(未出版)，民國七十九年。
8.彭昭英:SAS與統計分析(譯著)。台北市，格致圖書有限公司，民團七十八年，初版。
9.張重昭:產業環境、技術特性、經營策略、管理制度與績效關係之研究。國立政治大學企管研究所，博士論文(未出版)，民國七十四年。
10.張雅芬:會計資訊在回饋控制主店用之研究。國立政治大學會計研究所，碩士論文(未出版)，民國七十一年。
11.楊文江:內向與外向導向經管理念重要性之研究。國立政治大學企管研究所，碩士論文(求出版)，民國七十三年。
12.黃孔祥:自動他程度對組織內職務組合影響之研究。國立政治大學企管研究所，碩士論文(未出版)，民國七十六年。
13.黃美玲:環境與管理會計資訊系統關係之研究。國立政治大學會計研究所，碩士論文(未出版)，民國七十六年。
14.盤淑貞:性格特質、預算制度與生產主管工作滿足及特效之關係。國立政治大學會計研究所，碩士論文(未出版)，民國七十七年。
15.劉慶祥:企業環境、策略規劃系統與策略行為間關係之研究。國立成功大學工業管理研究所，碩士論文(未出版)，民國七十七年。
16.賴淑哲:結構、環境、互依性三者與管理會計系統關係之研究。國立政治大學會計研究所，碩士論文(示出版)，民國七
十八年。
17.戴杏芳:領導型態對員工達成任務悠度的影響。國立政治大學會計研究所，碩士論文(未出版)，民國七十七年。
貳、英文部份
1. Argyris, C., The Impact of Budgets on People ( The Controllership Foundation,1952).
2.________ ,Integrating the Individual and Organization
( New York: Wiley, 1964).
* 3. Bennis, W., Changing Organizations(New York: McGraw-Hill ,1966).
* 4. Blumenfeld, W. E. ,and T. E. Leidy, "Effectiveness of Goal Setting as a Management Device: Research Note," Psychological Reports (June 1969),p.752.
5. Brownell, P.," Participation in Budgeting, Locus of Control and Organizational Effectiveness," The Accounting
Review (October 1981),pp.844-860.
6._________, The Role of Accounting Data in Performance
Evaluation, Budgetary Paticitipation, and Organizational
Effectiveness, " Journal of Accounting Research
(Spring,1985) , pp .12-27.
7._________ ,and M. McInnes.," Budgetary Participation,
Motivation, and Managerial Performance," The accounting
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