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題名 組織行為對預算編製影響之研究
作者 洪佳君
貢獻者 蔡信夫
洪佳君
日期 1990
1989
上傳時間 3-May-2016 14:13:44 (UTC+8)
摘要 論文提要
預算制度為企業應用極為廣泛的規劃及控制工具。其除了基本的規劃、控制功能外，預算制度還具有績效評估、協調、激勵等重要功能。而一個企業其預算制度能否發揮其功能，除預算制度本身須有良好之設計外，人性因素對其亦有重大之影響。若不考慮其行為面之影響，不但不能發揮預算應有之功能，尚可能產生反功能作用。而預算虛估為預算功能不彰之主要現象，本研究乃針對預算虛估此一問題，來探討造成預算虛估之因素。
本研究以國營及民營企業之中階層管理人員為受試對象，問卷為調查工具，欲採預算參與、預算壓力、預算與報酬之關連、分權與經濟環境角色對預算虛估之影響。以複迴歸分析及皮爾遜積差相關等統計方法求探討變項間之關係，並驗證預算虛估模式之假設。
研究結果顯示:有90%以上之受試者認為預算虛估的現象存在於預算之中，且虛估額約在12%--15%之間。預算與報酬之關連、預算參與、預算壓力與預算虛估有顯著相關，分權及經濟環境角色與預算虛估間，無顯著相關。
參考文獻 參考文獻
中文部分
l.丁文拯譯，管理會計與行為科學，台北:大中國圖書公司，民國七十五年十二月初版。(Caplan,Edwin H., Management Accounting and Behavioral Science:1971)。
2.王金來，應用代理論建立均衡參與預算模式之研究，政治大學會計研究所，碩士論文(未出版)，民國七十四年。
3.王萬成,"代理理論與獎勵契約"，會計評論第二十一期，台北:政治大學會計研究所出版，民國七十五年十二月:頁100--107。
4.余朝權等譯，組織理論整合結構與行為，台北:聯經出版社，民國七十二年二版。
5.林恆鋒，會計師事務所審計人員在時間預算壓力下行為模式之研究──期望理論之運用，東吳大學會計研究所，碩士論文(未出版)，民國七十八年。
6.林清山，心理與教育統計學，台北:東華書局，民國七十七年十四版。
7.胡興平，企業損益操縱動機與方法之研究，政治大學會計研究所，碩士論文(未出版)，民國七十七年。
8.許濱松，論激勵管理與人力資源的有效運用，台北:七友出版社，民國七十年六月初版。
9.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，碩士論文(未出版)，民國七十七年。
10.陳妍伶，組織特徵、預算制度與激勵及績效關係之研究，政治大學會計研究所，碩士論文(未出版)，民國七十八年。
11.陳富煒，企掌整體預算及其控制之研究，政治大學會計研究所，碩士論文(未出版)，民國七十四年。
12.黃端祥，會計行為面之研究，政治大學會計研究所，碩士論文(未出版)，民國七十五年。
13.黃瓊慧，企業責任中心主管激勵與組織承諾之研究，政治大學會計研究所，碩士論文(未出版)，民國七十四年。
14.雲天相，會計變動與損益平穩化之研究，政治大學會計研究所，碩士論文(未出版)，民國七十四年。
15.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，政治大學會計研究所，碩士論文(未出版)，民國七十七年。
16.戴杏芳，領導型態對員工達成預算態度的影響，政治大學會計研究所，碩士論文(未出版)，民國七十七年。
17.魏富田，行為會計在企業預算上之作用，東吳大學會計研究所，碩士論文(未出版)，民國六十四年。

二.英文部分
1. Anderson, Carl R., Don Hellriegel , and John slocum, Jr. "Managerial response to Environmentally Induced Stress,"Academy of Management Journal, Vol. 20(1977),pp.260-272.
2. Anderson, Carl R., and F. Paine, "Managerial Perceptions and Strategic Behavior,," Academy fo Management Journal,Vol.18(1975), pp.811-823.
3. Anthony, Robert N. and James Reece. Management Accounting,5th ed.(Homewood ,III.:Irwie, 1975).
*4. Baiman, Startey. "Agency Theory and Agency Relationships," Consortium Presentation(1984).
*5. Becker, S. W., and Green, D. "Budgeting and Employee Behavior," The Journal of Business, XXXV(Oct. 1962),pp.373-383.
6. Beidelman Carl R. "Income smoothing The Role of Management, " The Accounting Review, Vol. LVII I, No.4 (Oct. 1973), pp.653-667.
7. Benke, R. L. and W. O`Keefe., "Organizational Behavior and Operating Budgets," Cost and Management, (July-August 1980), pp.21-27.
*8. Berliner, Joseph. The Inovation Decision in Soviet Industry(Cambridge, Massachusetts, 1974).
9. Birnberg, J.G. and R.N. Nath., "Implications of Behavioral Science for Managerial Accounting," The Accounting Review,Vol. LII, No.3, pp. 468-479 (July , 1976).
10.Bourgeois, L. J., "On the Measure of Organization Slack,"Academy of Management Review, Vol. 6(1981), pp.29-39.
11.Brownell, Peter and Morris Mclnnes, "Budgeting Participation and Managerial Performance," The Accounting Review (Oct., 1986).
l2.Bruns, W. J. and J. H. Waterhouse, "Budgeting Control and Organization Structure," Journal of Accounting Research(Autumn, 1975), pp.177-203.
*13.Campbell, John P. and R. D. Pritchard, "Motivation Theory in Industrial and Organizational Psychology," Handbook of Industrial and Organizational Psychology, ed. by M. D. Dunnette (New York: Rand-McNally, 1976).
14.Coperland, R. M. "A Note on Income Smoothing, " The Accounting Review(July 1968), pp.540-546.
*15. Cyert , R. M., and J. G. March, A Behavioral Theory of the Firm (England Cliffs, N. J.: Prentice-Hall ,1963).
16.Fan, Liang-Smang, "On the Reward System," The American Economic Review, Vol. 65, No.1(March 1975), pp.226-229.
*17.Gordon, M. J. "Postulates, Principles and Research in Accounting," The Accounting Review(April 1964).
*18.Hackman, J. R., and L. W. Porter, "Expectancy Theory Predictions of Work Effectiveness," Organizational Behavior and Human Performance(Nov.1968), pp.417-426.
*19.Hofstede, G. H. The Game of Budget Control (Royal Van Gorcum Ltd., The Netherlands, 1967).
20. Horngren, Charles T. Cost Accounting, A Managerial Emphasis, 6th. (New York: Prentice-Hall, 1987).
*21.House,R. J., "A Path-Goal Theory of Leader Effectiveness,"Administrative Scoemce Quarterly(Sept.1971), pp.321-339.
22. Irvine, B. "The Components of Budget Pressure," Cost and Management(July-Aug. 1979), pp.16-22.
23. Jennigren, L. P., "On the Design of Incentives in Business Firms-A . Survey of Some Research, " Management Science Vol.26, No. 2,(Feb. 1982), pp.198-201.
24.Kaplan, Robert S. Advanced Management Accounting (Englewood Cliffs: Prentice-Hall, 1982).
25.Kenis, I. "Effects of Budgetary Goal Characteristics on Managerial Attitudes and Performance, " The Accounting Review, Vol. LIV, No. 4(Oct. 1979), pp.707-721.
26.Koch, Bruce S., "Income Smoothing: An Experiment," The Accounting Review, Vol. LVI, No. 3(July 1981).
27.Leavins, John R., An Examination of Budget Slack within on Expectancy Theory Framework (Doctoral Dissertation,University of Huston,1987).
*28.Leibenstein, Harvey. "Allocative Efficiency vs. `X-Efficiency`," American Economic Review, Vol. LVI, No. 3(1966) .
29. Lukka Kari, "Budgetary Biasing in Organizations:Theoretical Framework and Empirical Evidence," ,Accounting,Organizations and Society, Vol.13 No. 3(1988),pp.281-301.
*30.Locke, E. A., "Toward a Theory of Task Motivation and Incentives," Organizational Behavior and Human Performance (1968), pp.175-189.
31.Merchant, Kenneth A., "The Design of the Corporate Budgeting System: Influences on Managerial Behavior and Performance, "The Accounting Review (Oct. 1981) ,pp. 813-828.
32.Merchant, Kenneth A., "Budgeting and The Propensity to Create Budgetary Slack, " Accounting, Organizations and Society, Vol.10, No.2(1985), pp.201-210.
33.Mi1ani, K., "The Relationship of Participation in Budget Setting to Industrial Supervisor Performance and Attitudes: A Field Study," The Accounting Review(April
1975), pp.274-284.
34.Milne, R. A., Budget Slack (Doctoral Dissertation,University of Illnois at Urbana-Champaign, 1981).
35. Newman, John L., "Make Overhead Cuts that Last," Harvard Business Review(May-June 1975).
36.0nsi, Mohamed. "Factor Analysis of Behavioral Variables Affecting Budgetary Slack," The Accounting Review(July 1973), pp.535-548.
37.0nsi, Mohamed. "Simulation of the Economic Factors Affecting Organizational Slack: A Factorial Design,"Decision Sciences, 6(1975), pp.78-91.
38.Otley, David T., "Budget Use and Managerial Performance,"Journal of Accounting Research, Vol. 16, No. l(Spring 1978) .
39.0tley, David T., "The Accuracy of Budgetary Estimates:Some Statistical Evidences," Journal of Business Finance and Accounting, 12(3)(Autumn 1985), pp.415-429.
40.Ronen, J. and J. L. Livingstone, "An Expectancy Theory Approach to the Motivational Impact of Budgets," The Accounting Review(Oct. 1974), pp.671-685.
41.Schiff and Lewin, A., "Where Traditional Budgeting Fails,"Financial Executive(May 1968), pp. 51-62.
42.Steer, R. M., Organizational Behavior, 3th.(Scott,Foresman and Company ,1988).
43.Swieringa, R. J. & Moncur, R.H., "A Behavioral Approach to Participative Budgeting," Management Accounting, 56 (Feb. 1975), PP.35-38.
44.Young, S. Mark, "Participative Budgeting: The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack," Journal of Accounting Research, Vol. 23, No. 2 (Autumn 1985).

* 這些文獻,乃作者由其他文獻中轉錄引用.
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/#B2002005429
資料類型 thesis
dc.contributor.advisor 蔡信夫zh_TW
dc.contributor.author (Authors) 洪佳君zh_TW
dc.creator (作者) 洪佳君zh_TW
dc.date (日期) 1990en_US
dc.date (日期) 1989en_US
dc.date.accessioned 3-May-2016 14:13:44 (UTC+8)-
dc.date.available 3-May-2016 14:13:44 (UTC+8)-
dc.date.issued (上傳時間) 3-May-2016 14:13:44 (UTC+8)-
dc.identifier (Other Identifiers) B2002005429en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90096-
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
預算制度為企業應用極為廣泛的規劃及控制工具。其除了基本的規劃、控制功能外，預算制度還具有績效評估、協調、激勵等重要功能。而一個企業其預算制度能否發揮其功能，除預算制度本身須有良好之設計外，人性因素對其亦有重大之影響。若不考慮其行為面之影響，不但不能發揮預算應有之功能，尚可能產生反功能作用。而預算虛估為預算功能不彰之主要現象，本研究乃針對預算虛估此一問題，來探討造成預算虛估之因素。
本研究以國營及民營企業之中階層管理人員為受試對象，問卷為調查工具，欲採預算參與、預算壓力、預算與報酬之關連、分權與經濟環境角色對預算虛估之影響。以複迴歸分析及皮爾遜積差相關等統計方法求探討變項間之關係，並驗證預算虛估模式之假設。
研究結果顯示:有90%以上之受試者認為預算虛估的現象存在於預算之中，且虛估額約在12%--15%之間。預算與報酬之關連、預算參與、預算壓力與預算虛估有顯著相關，分權及經濟環境角色與預算虛估間，無顯著相關。		zh_TW
dc.description.tableofcontents 目錄
第一章 緒論
第一節 研究動機………1
第二節 研究目的………2
第三節 研究架構及方法………4
第四節 研究限制………5
第五節 論文結構………6
第二章 文獻探討與理論架構
第一節 組織寬鬆………7
第二節 代理理論及損益平穩化………10
第三節 期望理論………15
第四節 預算虛估與激勵觀念之整合………18
第五節 預算虛估之模式及研究假設………23
第三章 研究設計
第一節 衡量工具………40
第二節 收集資料………45
第三節 統計分析方法………51
第四章 研究結果
第一節 預算虛估之認知程度………52
第二節 預算參與、預算壓力、預算與報酬之關連、分權、經濟環境角色與預算虛估之複迴歸分析………56
第三節 各變項之簡單相關分析………59
第四節 假設的驗證………68
第五章 結論與建議
第一節 結論………71
第二節 建議………73
參考文獻
中文部分………76
英文部分………78
附錄 問卷

圖表目錄
圖1-1本論文之研究架構………4
圖2-1Vroom之期望理論模式………16
圖2-2企業財務資源的流量………20
圖2-3在期望理論架構下預算虛估之模式………24
圖2-4在預算制定過程中預算虛估之創造………28
圖2-5預算過程………32
圖2-6壓力的反應模式………35
圖2-7預算制定典人類行為間之關係………36
圖2-8預算制定與人類行為間之關係之模式………37
表3-1預算虛估問卷彙總表………44
表3-2發出及收回問卷統計表………47
表3-3受試樣本基本資料統計表………48
表4-1受試者對預算虛估認知之統計表………52
表4-2在經濟不景氣時最先被刪除之項目………53
表4-3在預算制定過程中最易被刪減的項目………54
表4-4預算虛估之迴歸分析結果－國營企常……… 56
表4-5預算虛估之迴歸分析結呆－民營企常………57
表4-6自變項本身分數間的簡單相關係數表－國營事業………59
表4-7自變項本身分數間的簡單相關係數表－民營企業………60
表4-8自變項與因雙項間的簡單相關係數表－國營事業………62
表4-9自變項與因變項間的簡單相關係數表－民營企業………62
表4-10預算參與與預算虛估之相關係數………63
表4-11預算壓力與預算虛估之相關係數………63
表4-12預算與報酬之關連與預算虛估之相關係數………64
表4-13分權與預算虛估之相關係數………65
表4-14經濟環境與預算虛估之相關係數………67
表4-15假設驗證彙總表………70		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005429en_US
dc.title (題名) 組織行為對預算編製影響之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考文獻
中文部分
l.丁文拯譯，管理會計與行為科學，台北:大中國圖書公司，民國七十五年十二月初版。(Caplan,Edwin H., Management Accounting and Behavioral Science:1971)。
2.王金來，應用代理論建立均衡參與預算模式之研究，政治大學會計研究所，碩士論文(未出版)，民國七十四年。
3.王萬成,"代理理論與獎勵契約"，會計評論第二十一期，台北:政治大學會計研究所出版，民國七十五年十二月:頁100--107。
4.余朝權等譯，組織理論整合結構與行為，台北:聯經出版社，民國七十二年二版。
5.林恆鋒，會計師事務所審計人員在時間預算壓力下行為模式之研究──期望理論之運用，東吳大學會計研究所，碩士論文(未出版)，民國七十八年。
6.林清山，心理與教育統計學，台北:東華書局，民國七十七年十四版。
7.胡興平，企業損益操縱動機與方法之研究，政治大學會計研究所，碩士論文(未出版)，民國七十七年。
8.許濱松，論激勵管理與人力資源的有效運用，台北:七友出版社，民國七十年六月初版。
9.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，碩士論文(未出版)，民國七十七年。
10.陳妍伶，組織特徵、預算制度與激勵及績效關係之研究，政治大學會計研究所，碩士論文(未出版)，民國七十八年。
11.陳富煒，企掌整體預算及其控制之研究，政治大學會計研究所，碩士論文(未出版)，民國七十四年。
12.黃端祥，會計行為面之研究，政治大學會計研究所，碩士論文(未出版)，民國七十五年。
13.黃瓊慧，企業責任中心主管激勵與組織承諾之研究，政治大學會計研究所，碩士論文(未出版)，民國七十四年。
14.雲天相，會計變動與損益平穩化之研究，政治大學會計研究所，碩士論文(未出版)，民國七十四年。
15.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，政治大學會計研究所，碩士論文(未出版)，民國七十七年。
16.戴杏芳，領導型態對員工達成預算態度的影響，政治大學會計研究所，碩士論文(未出版)，民國七十七年。
17.魏富田，行為會計在企業預算上之作用，東吳大學會計研究所，碩士論文(未出版)，民國六十四年。

二.英文部分
1. Anderson, Carl R., Don Hellriegel , and John slocum, Jr. "Managerial response to Environmentally Induced Stress,"Academy of Management Journal, Vol. 20(1977),pp.260-272.
2. Anderson, Carl R., and F. Paine, "Managerial Perceptions and Strategic Behavior,," Academy fo Management Journal,Vol.18(1975), pp.811-823.
3. Anthony, Robert N. and James Reece. Management Accounting,5th ed.(Homewood ,III.:Irwie, 1975).
*4. Baiman, Startey. "Agency Theory and Agency Relationships," Consortium Presentation(1984).
*5. Becker, S. W., and Green, D. "Budgeting and Employee Behavior," The Journal of Business, XXXV(Oct. 1962),pp.373-383.
6. Beidelman Carl R. "Income smoothing The Role of Management, " The Accounting Review, Vol. LVII I, No.4 (Oct. 1973), pp.653-667.
7. Benke, R. L. and W. O`Keefe., "Organizational Behavior and Operating Budgets," Cost and Management, (July-August 1980), pp.21-27.
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