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題名 歸因理論在管理控制系統中之應用
作者 姜家訓
貢獻者 杜榮瑞
姜家訓
日期 1990
1989
上傳時間 3-May-2016 14:13:18 (UTC+8)
摘要 論文提要內容
本研究旨在應用歸因理論探討管理控制系統之回饋過程中所隱含的認知因素。歸因理論認為:社會環境中之個人為了控制其所處環境，會設法蒐集相關的資訊線索來推論造成他人或自己行為結果之原因，而其所做之歸因判斷會影響其對於他人或自己未來行為結果之預期與其未來在特定社會情境下所採取的反應。本研究應用了歸因理論的觀念與命題探討管理控制系統所產生之回饋性資訊對於主管與部屬推論績效差異原因的影響，以及主管與都屬對於差異原因之判斷對於後續之差異調查行動、績效評估、部屬之激勵水準以及主管與部屬之互動關係的影響。
本研究包括兩大部分:第一、經由文獻探討建立管理控制系統之歸因模式，並提出一組系統化的命題;第二、針對所提出的若干命題進行實證研究，包括二項實驗。
第一項實證研究乃是以實地實驗的方式，由40位製造業生產部門之主管與領班填答一份開放式問卷，請其就問卷所描述之生產績效結果(包括產量與不良率兩項)判斷造成差異的可能原因，並列出其於進行差異調查時所欲蒐集的資訊種類。此項實驗之目的乃在檢驗歸因理論在管理控制系統之適用性，俾做為進一步應用歸因理論其他命題與設計第二項實驗的基礎;此外，亦檢驗主管與領班在判斷差異原因與資訊蒐尋行為上是否存有系統性差異，以及回饋性資訊之結果不明確(ambiguous)時對於判斷差異原因的影響。
第二項實證研究係以實驗方式，由108名左右具實務經驗的企管進修班學生填答一份問卷。請其就問卷所描述之個案與生產績效結果(人工效率差異)判斷能力、努力、工作難度與運氣四項因素對於造成人工效率差異的相對影響，並請其從問卷所列的20項問題中依優先順序抗出在差異調查過程中最想了解的問題。此項實驗之目的乃在檢驗區別性，一致性與同意度三項資訊線索對於受試者判斷差異原因的影響，以及受試者對於差異之初步歸因與其後績之資訊蒐尋行為(即差異調查)的關係;此外，亦檢驗主管與部屬在判斷差異原因與資訊蒐尋行為上是否存有系統性差異。
本研究希望經由歸因理論探討管理控制系統之回饋過程潛在的問題點，期有助於進一步透過制度設計、管理方法與會計資訊之改善提高管理控制系統之功能。
參考文獻 參考文獻
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8.哈佛管理叢書編纂委員會，目標管理個案與範例，民國70年。

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11.Frieze, I.H., " Causal Attributions and Information Seeking to Explain Success and Failure", Journal of Research in Personality (1976b), pp.293-305.
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13.Green, S.G. and T.R. Mitchell, " Attributional Processes of Leaders in Leader-Member Interactions", Organizational Behavior and Human Performance (1979), 23, pp.429-458.
14.Hansen, R. D. and J. M. Donoghue, " The Power of Consensus: Information Derived from One`s Own and Other`s Behavior ", Journal of Personality and Social Psychology (1977), Vol.35, No.5, pp.294-302.
15.Harrison, P. D., S. G. West and J. H. Reneau" Initial Attributions and Information – Seeking by Superiors and Production Variances Inventitations", Accounting Review (April, 1988).
16.Harvey, J.H. and W.P.Smith, Social Psychology An Attributional Approach (1977).
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19.Hewstone, M., Attribution Theory-Social and Functional Extensions(1983).
20.Hirst, M. K., " Reliance on Accounting Performance Measures, Task Uncertainty, and Dysfunctional Behavior: Some Extensions ", Journal of Accounting Research (Autumn, 1983), pp.596-605.
2l. ____ , " The Effects of. Setting Budget Goals and Task Uncertainty on Performance: A
Theoretical Analysis ", The Accounting Review (October,1987), pp.774-783.
22.Imoisili, O.A. "The Role of Budget Data in the Evaluation of Managerial Performance", Accounting,Organization and Society (1989), Vol.14, No.4, pp.325-335.
23. Jaccard, J. J., " Predicting Social Behavior from Personality Teaits", Journal of Research in Personality (1974), 7, pp.358-367.
24.Joanna, L.H., Study of Auditor`s Hypothesis- Testing Strategies in a Sequential Information Context (July 1989), in press.
25.Jones, E. E., " How do People Perceive the Cause of Behavior" America Scientist (1976),64, pp.300-305.
26.Jones, E.E., D. Kanouse, H. H. Kelley, R.E. Nisbett, S. Valims; and B. Weiner, Attribution Perceiving the Causes of Behavior (1972).
27.Jones, E. E. and V. A. Harris, "The Attribution of Attritudes ", Journal of Experimental
Social Psychology (1967), 3, pp.1-24.
28.Kaplan, R. S., "The Significance and Investigation of Cost Variances: Survey and Extensions", Journal of Accounting Research ( Autumn,1975), pp.311-337.
29.Kelley, H. H., "Attribution in Social Psychology", Nebraska Symposium on Motivation (1967), 15, pp.192-238.
30. Kelley, H. H., "The Processes of Causa1 Attribution ", American Psychologist (Febuary 1973), pp . 107-128.
31.Magee, R. P., Advanced Managerial Accounting,Harper & Row Inc. (1986)
32.Magee, R.P. and J.W.Dickhaut, " Effects of Compensation Plans on Hearistics in Cost Variance Investigations ", Journal of Accounting Research(Autumn, 1978), pp.294-314.
33.McArthur, L. A., " The How and What of Why : Some Determinate and Consequence of Causal Attribution ", Journal of Personality and Social Psychology (1972), 22, pp.171-193.
34.McMahan, I. D., "Relationships Between Causal Attributions and Expectancy of Success" Journal of Personality and Social Psychology (1973), Vo1.28, No.1, pp.l08-114.
35.Mia, L., " The Impact of Participation in Budgeting and . Job Difficulty on Managerial Performance and Work Motivation: A Research Note ",Accounting, Organization and Society (1989), Vol. 14 No.4, pp.347-357.
36.Mitchell, T. R. and R. E.Wood, " Supervisor`s Responses to Subordinate Poor Performance:A Test of an Attributional Model ", Organizational Behavior and Human Performance (1980), 25.
37. Monson, T. C. and M. Snyder, " Actors,Observers, and the Attribution Process - Toward a Reconceptralization ", Journal of Experimental Social Psychology (1977), 13, pp.89-111.
38.Nadler, D.A., " The Effects of Feedback on Task Group Behavior A Review of the Experimental Research", Organizational Behavior and Human Performance (1979), 23, pp.309-338.
39.Orvis, B.R., J.D. Cunningham and H. H. Kelley, " A Closer Examination of Causal Inference:The Roles of Consensus, Distinctiveness, and Consistency Information ", Journal of Personality and Social Psychology (1975), Vo1.32, No.4, pp. 605-616.
40.Ronen, J. and J. L. Livingstone, " An Expectancy Theory Approach to the Motivational Impact of Budgets" The Accounting Review (October,1975) pp.671-685.
41 . Ross, L., " The Intuitive Psychologist and His Stortcomings: Distortions in the Attribution Process" , in Experimental Social Psychology,ed. by Berkowitz. L. (1977).
42.Shaver, K., An Introduction to Attribution Processes (1975).
43.Shields, M. D., J. G. Bimberg and I. M. Frieze, " Attributions, Cognitive Processes and
Control System", Accounting, Organizations and Society (1981).
44.Snyder, M.L., W.G. Stephen and D. Rosefield," Egotism and Attribution", Journal of Personality and Social Psychology (1976), 33, pp.435-441.
45.Snyder, M. and W. B. Swann, " Hypothesis Testing Processes in Social Interaction, Journal of Personality and Social Psychology (1978), Vol. 36, No.11, pp.1202-1212.
46.Snyder, M. and W.B. Swann, " Behavioral Confirmation in Social Interaction: From Social Perception to Social Reality", Journal of Experimental Social Psychology (1978), 14, pp.148-162.
47.Valle, V. A. and I. H. Frieze," Stability of Causal Attributions as a Mediator in Changing Expectations for Success", Journal of Personality and Social Psychology (1976), VoL33, No.5, pp.579-587.
48.Waller, W. S. and T. R. Mitchell, " The Effects of Context on the Selection of Decision Strategies for the Cost Variance Investigation Problem", Organizational Behavior and Human Performance (1984), 33,pp.397-413.
49.Waller, W. S. and W. L. Felix, " Auditor`s Causal Judgements: Effects of Forward us Backward Inference on Information Processing ", Accounting,Organization and Society (1989), Vol .14 pp.179-200
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52.Weiner,B., I. Frieze, A. Kwkla, L. Reed,S. Rest and R. M. Rosenbaum, Perceiving the Causes of Success and Fai1ure, (Genera1 Learning Press, 1971) .
53.Wells, G.L., and J. H. Havery," Do People Use Consensus Information in Making Causal Attributions?" Journal of Personality and Social Psychology(1977), Vo1.35, No.5, pp.279-293.
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/#B2002005413
資料類型 thesis
dc.contributor.advisor 杜榮瑞zh_TW
dc.contributor.author (Authors) 姜家訓zh_TW
dc.creator (作者) 姜家訓zh_TW
dc.date (日期) 1990en_US
dc.date (日期) 1989en_US
dc.date.accessioned 3-May-2016 14:13:18 (UTC+8)-
dc.date.available 3-May-2016 14:13:18 (UTC+8)-
dc.date.issued (上傳時間) 3-May-2016 14:13:18 (UTC+8)-
dc.identifier (Other Identifiers) B2002005413en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90085-
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) 論文提要內容
本研究旨在應用歸因理論探討管理控制系統之回饋過程中所隱含的認知因素。歸因理論認為:社會環境中之個人為了控制其所處環境，會設法蒐集相關的資訊線索來推論造成他人或自己行為結果之原因，而其所做之歸因判斷會影響其對於他人或自己未來行為結果之預期與其未來在特定社會情境下所採取的反應。本研究應用了歸因理論的觀念與命題探討管理控制系統所產生之回饋性資訊對於主管與部屬推論績效差異原因的影響，以及主管與都屬對於差異原因之判斷對於後續之差異調查行動、績效評估、部屬之激勵水準以及主管與部屬之互動關係的影響。
本研究包括兩大部分:第一、經由文獻探討建立管理控制系統之歸因模式，並提出一組系統化的命題;第二、針對所提出的若干命題進行實證研究，包括二項實驗。
第一項實證研究乃是以實地實驗的方式，由40位製造業生產部門之主管與領班填答一份開放式問卷，請其就問卷所描述之生產績效結果(包括產量與不良率兩項)判斷造成差異的可能原因，並列出其於進行差異調查時所欲蒐集的資訊種類。此項實驗之目的乃在檢驗歸因理論在管理控制系統之適用性，俾做為進一步應用歸因理論其他命題與設計第二項實驗的基礎;此外，亦檢驗主管與領班在判斷差異原因與資訊蒐尋行為上是否存有系統性差異，以及回饋性資訊之結果不明確(ambiguous)時對於判斷差異原因的影響。
第二項實證研究係以實驗方式，由108名左右具實務經驗的企管進修班學生填答一份問卷。請其就問卷所描述之個案與生產績效結果(人工效率差異)判斷能力、努力、工作難度與運氣四項因素對於造成人工效率差異的相對影響，並請其從問卷所列的20項問題中依優先順序抗出在差異調查過程中最想了解的問題。此項實驗之目的乃在檢驗區別性，一致性與同意度三項資訊線索對於受試者判斷差異原因的影響，以及受試者對於差異之初步歸因與其後績之資訊蒐尋行為(即差異調查)的關係;此外，亦檢驗主管與部屬在判斷差異原因與資訊蒐尋行為上是否存有系統性差異。
本研究希望經由歸因理論探討管理控制系統之回饋過程潛在的問題點，期有助於進一步透過制度設計、管理方法與會計資訊之改善提高管理控制系統之功能。		zh_TW
dc.description.tableofcontents 目錄
第一章 緒論………1
第一節 研究動機與研究目的………1
第二節 研究主題與研究架構………9
第三節 論文架構………13
第二章 文獻探討………19
第一節 歸因理論之基本課題與基本假設………20
第二節 歸因理論之源起與發展………31
第三節 重要之歸因理論………42
第四節 歸因理論之整體架構………118
第五節 組織行為領域相關文獻………171
第六節 會計領域內相關文獻………214
第七節 歸因理論之批評………248
第三章 管理控制系統之歸因模式………256
第一節 管理控制系統之意義、目的、功能與要素………256
第二節 管理控制系統模式………265
第三節 本研究之模式………282
第四節 研究假設………30。
第四章 研究方法………308
第一節 第一項實驗之研究方法………308
第二節 第二項實驗之研究方法………322
第五章 研究結果與討論………341
第一節 第一項實驗之研究結果………341
第二節 第二項實驗之研究結果………351
第六章 結論與建議………380
第一節 研究結果摘要………380
第二節 研究限制………384
第三節 實務上之涵義與建議………385
附錄:
附錄A－實驗一問卷範例………398
附錄B－資訊單元與歸因單元………406
附錄C－差異調查量表問卷範例………416
附錄D－實驗二問卷範例………430

附圖目錄
圖1-1研究架構………9
圖1-2論文架構………13
圖2-1本章架構………19
圖2-2原因X與結果Y之列聯表………23
圖2-3倒溯式推論與前進式推論之比較………24
圖2-4歸因領域之一般模式………28
圖2-5 Brunswik之知覺透視模型………44
圖2-6歸因過程之知覺透視模型………46
圖2-7常識心理學對於行為之分析………49
圖2-8行為一屬性典範………54
圖2-9決定對等性之主要線索:非共同效果與社會認許度………57
圖2-10歸因判斷之ANOVA模型………65
圖2-11共變性資訊與歸因判斷之關係………68
圖2-12折扣原則………69
圖2-13多項充分原因之因果基模………70
圖2-14補償性原因之因果基模………71
圖2-15多項必要原因之因果基模………72
圖2-16共變性資訊列聯表………85
圖2-17Weiner動機歸因理論之架構………87
圖2-18各項成功與失敗原因依控制根源與穩定性之分類………89
圖2-19各項成功與失敗原因依根源、穩定性與可控制性之分類………91
圖2-20歸因穩定性之後果………95
圖2-21Snyder之假設檢驗策略理論架構………100
圖2-22第二章第四節之架構………119
圖2-23歸因理論之整體架構………119
圖2-24Weiner三向度歸因結構之辯証過程………140
圖2-25如何進行歸因………145
圖2-26同意性線索對於歸因判斷之影響………155
圖2-27一致性線索對於歸因判斷之影響………156
圖2-28行為結果之成功或失敗對於歸因判斷之影響………157
圖2-29資訊特徵對於能力歸因之影響………162
圖2-30歸因之穩定性與未來成功期望之關係………169
圖2-31未來成功之預期的平均分數係比較群體之工作結果以及比較群體之歸因穩定性的函數………170
圖2-32績效評估模式………177
圖2-33權力運用模式………177
圖2-34領導風格與員工評估之路徑模式………178
圖2-35歸因矩陣………190
圖2-36主管與部屬績效評估之互動過程………192
圖2-37G-M之歸因模式………198
圖2-38傳統管理控制模式……….216
圖2-39管理控制系統中行為者之認知過程………218
圖2-40修正之控制系統歸因模式………219
圖2-41同意性資訊之簡單效果………244
圖2-42一致性資訊之簡單效果………245
圖2-43區別性資訊之簡單效果………246
圖3-1組織系統之轉換模式………258
圖3-2組織系統之要素………259
圖3-3控制系統之要素………263
圖3-4管理控制系統之基本要素………264
圖3 -5 B-F-S模式………277
圖3-6本研究之歸因模式………283
圖4-1第一項實驗之實驗設計………313
圖4-2假設檢驗策略之相關分析………337

附表目錄
表2-1有關自發性歸因之實證研究………128
表2-2運用自由回答方式之歸因種類研究………137
表2-3自由回答方式之歸因種類研究發現………138
表2-4歸因種類之跨文化研究………139
表2-5歸因向度之因素分析研究………143
表2-6各項共變性線索對於各類歸因判斷的影響………150
表2-7McArthur研究中實驗組與控制組各項歸因判斷之差異………150
表2-8因果鍵型態對於責任歸因的影響………166
表2-9歸因與期望改變之相關性研究………167
表2-10歸因與期望改變之相關性研究結果………168
表2-11歸因與期望改變之實驗操弄研究………169
表4-1第一項實驗問卷說出與回函情形………311
表4-2第二項實驗受試者基本資料………312
表4-3.1第一項實驗資訊單元次數分配表………318
表4-3.2第一項實驗歸因單元次數分配表………318
表4-4.1不同分類者間信度－主管資訊蒐尋型態之分類………320
表4-4.2不同分類者間信度－部屬資訊蒐尋型態之分類………320
表4-4.3不同分類者間信度－主管歸因判斷種類之分類………321
表4-4.4不同分類者間信度－部屬歸因判斷種類之分類………321
表4-5第二項實驗受試者之基本資料………323
表4-6差異調查事項各向度之中位數與Q值………331
表4-7第二項實驗證研究量表之再測信度………335
表5-1.1資訊蒐尋型態次數分配表………344
表5-1.2歸因種類次數分配表………344
表5-2.1主管與都屬資訊蒐尋型態之Spearman等級相關檢定………345
表5-2.2主管與部屬歸因行為之Spearman等級相關檢定………345
表5-3.1歸因分類表………347
表5-3.2各向度歸因種類之次數分配表………347
表5-4主管與都屬穩定性歸因之X^2核定表………347
表5-5主管與都屬內在性歸因之X^2檢定表………348
表5-6主管與部屬可控制性歸因之X^2檢定表………348
表5-7績效明確度對於歸因穩定性之影響: X^2檢定表………350
表5-8績效明確度對於歸因內在性之影響: X^2檢定表………350
表5-9績效明確度對於歸因可控制性之影響: X^2檢定表......350
表5-10績效結果(成功VS.失敗)對於歸因穩定性之影響: X^2檢定表………350
表5-11績效結果(成功VS.失敗)對於歸因內在性之影響: X^2檢定表………351
表5-12績效結果(成功vs.失敗)對於歸因可控制性之影響: X^2檢定表………351
表5-13 H5各依變項之平均數與標準差………354
表5-14 H5各依變項之相關係數………354
表5-15角色、一致性、區別性與同意性對能力、努力、工作難度與環境歸因之影響:MANOVA與ANOVA彙總表。………354
表5-16角色、一致性、區別性與同意性對於歸因之內在性與穩定性之影:MANOVA與ANOVA彙總表。………360
表5-17角色、一致性、區別性與同意性對於歸因之內在性、穩定性與可控制性之影響:MANOVA與ANOVA彙總表。………363
表5-18主管與部屬分歧歸因－t考驗結果彙總表………364
表5-19歸因向度與差異調查時所蒐尋資訊之型態的關係:相關分析。………368
表5-20差異調查所蒐尋資訊之可控制性:t考驗………369
表5-21主管與部屬所蒐尋資訊之型態的比較－t考驗。………369
表5-22歸因判斷之向度對於差異調查之資訊蒐尋行為的影響:ANOVA結果彙總表………371
表5-23歸因向度與績效預測之關係:相關分析………373
表5-24歸因判斷之向度對於績效預測的影響:ANOVA結果彙總表………373
表5-25主管與部屬績效預測之比較:t考驗………374
表5-26一致性，區別性與同意性對績效評等、提升決策與調薪決策之影響:MANOVA與ANOVA結果彙總表………379
表5-27歸因向度、績效預測與績效評估之關係………379
表5-28歸因判斷之向度對於績效評估法策的影響:ANOVA結果彙總表………379		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005413en_US
dc.title (題名) 歸因理論在管理控制系統中之應用zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考文獻
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8.哈佛管理叢書編纂委員會，目標管理個案與範例，民國70年。

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