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題名 組織特徵、預算制度與激勵及績效關係之研究
作者 陳妍伶
貢獻者 杜榮瑞
陳妍伶
日期 1989
上傳時間 4-May-2016 14:22:27 (UTC+8)
摘要 一、主題說明
預算制度，是最常用的規劃及控制工具之一。經由預算的編製、執行、以及事後的差異分析，預算制度除了基本的規劃、控制功能外，還具有績效評估、協調、激勵等重要功能。然而，在設計預算制度時，若不考慮其行為面的影響，不但不能發揮預算應有的功能，尚可能造成員工對預算的抗拒，產生反功能作用。
本研究的主題，即在探討預算制度的特徵，與『激勵』、『員工對預算的態度』、以及『管理績效』等三者之間，是否有顯著的關係，同時試圖分析企業的組織特性，與預算制度特徵之間，是否有關。
二、研究架構
本研究架構，包括三組變項:第一組變項為組織特徵，包括規模、分權化程度。第二組變項為預算制度的特徵，包括參與、預算目標的明確度、回饋、預算目標的困難度、上司的目標引導行為、上司的預算督促行為、預算與報酬之關連等七個變項。第三組變項為依變頂，包括:達成預算的動機、對預算的態度、部門的預算績效、及部門的工作績效等四個變項。
本文依此架構，分析組織特徵與預算制度特徵之間的關係，以及預算制度特徵與依變項之間的關係。
三、結果
大致說來，研究結果顯示:組織特徵與預算制度特徵之間，多無顯著的關係;而預算制度特徵與依變項之間的關係，幾乎皆達0.05 顯著水準。
參考文獻 參考書目
一、中文部分
1. 王金來:應用代理理論建立均衡與預算模式之研究。國立政治大學會計研究所，碩士論文(未出版)民國七十四年。
2. 李美枝:社會心理學。台北市，大洋出版社，民國七十五年。
3. 林清山:心理與教育統計學。台北市，東華書局，民國七十七年，十四版。
4. 郭崑謨:企業管理。台北市，華泰書局，民國七十三年，修訂版。
5. 陳定國:企業管理。台北市，三民書局，民國七十年
6. 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，碩士論文(未出版) ，民國七十四年
7. 張雅芬:會計資訊在回饋控制上應用之研究。國立政治大學會計研究所，碩士論文(未出版) ，民國七十一年。
8. 黃瑞祥:會計行為面之研究。國立政治大學會計研究所，碩士論文(未出版) ，民國七十五年。
9. 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，碩士論文(未出版) ，民國七十四年。
10. 雷動天:管理行為。台北市，大林書店，民國六十三年。
11. 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，碩士論文(未出版)民國七十七年。
12. 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，碩士論文(未出版) ，民國七十七年。
13. 顏漏有:會計資訊在管理決策上運用之研究──我國企業界現階段之探討。國立政治大學會計研究所，碩士論文(未出版)，民國六十八年。
14. 魏富田:行為科學在企業預算上之作用。國立東吳大學會計研究所，碩士論文(未出版)，民國六十四年。
15. 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，碩士論文(未出版)民國六十八年。
二、英文部分
*1. Arnold, H. J.," Effects of Performance Feedback and Extrinsic Reward upon High Intrinsic Motivation, "Organizational Behavior and Human　Performance,Vol.17(1976),pp.275-288.
*2. Blumenfeld, w. s. , and T. R. Leidy," Effectiveness of Goal Setting as a Management Device : Research Note," Psychological Reports (June 1969),p.752.
3. Bruns , W. J., Jr., and J.H. Waterhouse, "Budgetary Control and Organization Structure," Journal of Accounting Research (Autumn . 1975), pp.177-203.
4. Caplan, E., "Behavioral Assumptions of Management Accounting, "Accounting Review(July 1966), pp.476-509.
5. Carrol, S. J., and H. L. Tosi ,"Relationship of Goal Setting Characteristics as Moderated by Personality and Situation Factors to the Success of the Management by Objectives Approach," Proceedings of the 77th Annual Convention , American Psychological Association (1969).
6. Carroll, S. J., and H. L. Tosi, "Goal Characteristics and Personality Factors in a Management by Objectives Program," Administrative Science Quarterly (September 1970), pp.177-203.
*7. Chapanis, A. ,"Knowledge of Performance as an Incentive in Repetitive, Monotonous Task," Journal of Applied Psychology,Vol.48(1964), pp.263-267.
8. Collins, F. ,"The Interaction of Budgeting Characteristics and Personality Variables with Budgetary Response Attitudes," The Accounting Review(April 1978),　pp.324-335.
9. Cook, D. M. ,"The Effects of Frequency of Feedback on Attitude and Performance," Empirical Research in Accounting: Selected Studies(1967), pp.213-224.
10. Dermer , J. ,"The Relationship of Intrinsic and Extrinsic Motivation, "Academy of Management Journal(March 1975), pp.125-129.
11. Dunbar, R. L. M. ,"Budgeting for Control," Administrative Science Quarterly(March 1971), pp.88-96.
*12. Duttagupta, D.,An Empirical Evaluation of Management by Objectives(Master`s thesis, Baruch College,1975).
13. Garland, H.,"Goal Levels and Task Performance : A Compelling Replication of Some Compelling Results ,"Journal of Applied Psychology(No.2 1982) pp.245-248.
14. Hackman, J. R., and E. E. Lawler, "Employee Reactions to Job Characteristics, "Journal of Applied Psychology (June 1971), pp.259-286.
15. ______, and L. W. Porter, "Expectancy Theory Predictions of Work Effectiveness," Organizational Behavior and Human Performance,Vol.3(1968)pp.417-426.
16. Hanson, E. I. ,"The Budgetary Control Function, "The Accounting Review(April 1966}, pp.239-243.
*17. Herman, J. B. ,"Are Situational Contigencies Limiting Job Attitude-Job Performance Relationship?,"Organizational Behavior and Human Performance,Vol.10(1973),pp.208-224.
18. Hofstede, G. H. , The Game of Budget Control (The Netherlands: Koninklijke Van Gorcum and Compo N. V.Assen,1967).
19. Horngren, C. T., and G. Foster, Cost Accounting: A Managerial Emphasis, Sixth Edition(Englewood Cliffs,N. J.: Prentice-Hall, 1982).
20. House, R. J.,"A Path Goal Theory of Leader Effectiveness,"Administrative Science Quarterly(September 1971), pp.321-339.
*21. Hundal, P. S., "Knowledge of Performance as an Incentive in Repetitive Industrial Work," Journal of Applied Psychology,Vol.53(1969), pp.224-226.
22. Ivancevich, J., "Effects of Goal Setting on Performance and Job Satisfaction, "Journal of Applied Psychology(October 1976), pp.605-612.
23. Kenis, I., "Effects of Budgetary Goal Characteristics on Managerial Attitude and Performance," The Accounting Review (October 1979), pp.707-721.
24. Latham, G. P., and G. A. Yukl,"A Review of Research on the Application of Goal Setting in Organizations, "Academy of Management Journal (December 1975), pp.824-845.
25._______, "Effects of Assigned and Participative Goal Setting on Performance and Job Satisfaction," Journal of Applied Psychology (April 1976), pp.166-171.
26. Lawler, E. E. , Pay and Organizational Effectiveness :A psychological View(New York: McGraw-Hill,1971).
*27. Locke, E. A., and Bryan, J. F., "Cognitive Aspect of Psychomotor Performance: The Effects of Performance Goals on Level of Performance, "Journal of Applied Psychology, Vol.50,(1966),pp.286-291.
*28. _______,"Performance Goals as Determinants of Level of Performance and Boredom, "Journal of Applied Psychology,Vol.51,(1967),pp.120-130.
29. Locke, E. A.," Toward a Theory of Task Motivation," Organizational Behavior and Human Performance,Vol.3(1968),pp.157-189.
31. _______, and G. P. Latham, Goal Setting (Prentice-Hall,Inc.,1984).
*32. Mace, C. A. , Incentives: Some Experimental Studies(Great Britain: Industrial Health Research Board,1935), Report No.72.
*33. MacDonald, J. H., Practical Budget Procedure (New York:Prentice-Hall,1939).
34. McCorMick, E. J., and D. Ilgen, Industrial Psychology (Prentice-Hall, Inc.,1980).
35. Merchant, K. A. ,"The Design of the Corporate Budgeting System : Influences on Managerial Behavior and Performance," The Accounting Review(October 1981),pp.813-829.
*36. Meyer, H. H., E. Kay, and J. R. P. French, Jr., "Split Roles in Performance Appraisal," Havard Business Review,Vol.43,(1965), pp.123-129.
37. Milani, K. ,"The Relationship of Participation in Budget-setting to Industrial Supervisor Performance and Attitude: A Field Study," The Accounting Review(April 1975),pp.274-284.
*38. Miller, L. ,The Use of Knowledge of Result in Improving the Performance of Hourly Operators ( Crotonville ,N. Y.: General Electric Company, Behavioral Research Service, 1965).
39. Porter, L. W. and E. E. Lawler, Managerial Attitudes and Performance(Homewood, Illinois: Richard D. Irwin,1968).
40. Searfoss, D. G., and R. M. Monczka ,"Perceived Participation in the Budget Process and Motivation to Achieve the Budget ,"Academy of Management Journal(December 1973), pp.541-554.
41. Searfoss, D. G.,"Some Behavioral Aspect .of Budgeting for Control : An Empirical Study," Accounting, Organization and Society, (No.4 1976), pp.375-385.
42. Stedry, A. C. and E. Kay," The Effects of Goal Difficulty on Performance : A Field experiment ," Behavioral Science{November 1966), pp.459-470.
43. Steers, R. M., "Task-Goal Attributes, Achievement , and Supervisory Performance,"Organizational Behavior and Human Performance (June 1975), pp.392-403.
44.______ ,"Factors Affecting Job Attitudes in a Goal-Setting Environment, "Academy of Management Journal(March 1976),pp.6-16.
45. Swieringa , R. J., and R. H. Moncur ,"The Relationship Between Managers•` Budget Oriented Behavior and Selected Attitude, Position, Size, and Performance Measures," Empirical Studies in Accounting: Selected Studies(1972),pp.194-205.
46._,some Effects of Participative Budgeting on Managerial Behavior(National Association of Accountants, 1975).
*47. Toppen, J. T.," Effect of Size and Frequency of Money Reinforcement on Human Operant (work) Behavior," Perceptual and Motor Skills(1965), pp.259-269.
48. Tosi, Henry L. Jr., " The Human Effect of Budgeting Systems on Management, "MSU Business Topics(Autumn 1974)pp.53-63.
*49. Triandis, H., Attitude and Attitude Change (N. Y.: Wi1ey , 1971).
50. Vroom, V. H., Work and Motivation(John Wiley and Sons,Inc.,1964).
51. Welsch, Glenn A., Budgeting: Profit planning and Control(Prentice-Hall,1976).
52 .Wexley, K. N. and G. A. Yukl, Organizational Behavior and Personnel Psychology(Homewood, Illinois: Richard D. Irwin,Inc., 1984}.
*53. Zander, A. and T. T. Newcomb, Jr. "Group Levels of Aspiration in United Funds Campaigns," Journal of Personality and Social Psychology, Vol.6(1967), pp.157-162.
*54. Zander, A., J. Forward, and R. Albert, "Adaption of Board Members to Repeated Failure or Success by the Organization," Organizational Behavior and Human Performance, Vol.4(1969), pp.56-76.
*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/#B2002005766
資料類型 thesis
dc.contributor.advisor 杜榮瑞zh_TW
dc.contributor.author (Authors) 陳妍伶zh_TW
dc.creator (作者) 陳妍伶zh_TW
dc.date (日期) 1989en_US
dc.date.accessioned 4-May-2016 14:22:27 (UTC+8)-
dc.date.available 4-May-2016 14:22:27 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 14:22:27 (UTC+8)-
dc.identifier (Other Identifiers) B2002005766en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90452-
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) 一、主題說明
預算制度，是最常用的規劃及控制工具之一。經由預算的編製、執行、以及事後的差異分析，預算制度除了基本的規劃、控制功能外，還具有績效評估、協調、激勵等重要功能。然而，在設計預算制度時，若不考慮其行為面的影響，不但不能發揮預算應有的功能，尚可能造成員工對預算的抗拒，產生反功能作用。
本研究的主題，即在探討預算制度的特徵，與『激勵』、『員工對預算的態度』、以及『管理績效』等三者之間，是否有顯著的關係，同時試圖分析企業的組織特性，與預算制度特徵之間，是否有關。
二、研究架構
本研究架構，包括三組變項:第一組變項為組織特徵，包括規模、分權化程度。第二組變項為預算制度的特徵，包括參與、預算目標的明確度、回饋、預算目標的困難度、上司的目標引導行為、上司的預算督促行為、預算與報酬之關連等七個變項。第三組變項為依變頂，包括:達成預算的動機、對預算的態度、部門的預算績效、及部門的工作績效等四個變項。
本文依此架構，分析組織特徵與預算制度特徵之間的關係，以及預算制度特徵與依變項之間的關係。
三、結果
大致說來，研究結果顯示:組織特徵與預算制度特徵之間，多無顯著的關係;而預算制度特徵與依變項之間的關係，幾乎皆達0.05 顯著水準。		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………4
第三節 研究架構………5
第二章 文獻探討
第一節 預算激勵、對預算的態度、管理績效………8
第二節 預算制度特徵………24
第三節 組織特徵與預算制度特徵………65
第四節 研究假設………66
第三章 研究方法
第一節 衡量工具………72
第二節 資料收集………85
第三節 統計方法………89
第四章 研究結果
第一節 組織特徵與預算制度特徵………90
第二節 預算制度特徵與依變項………102
第五章 結論與建議
第一節 結論………125
第二節 研究限制………129
第三節 建議………130
參考書目
一、中文部分………132
二、英文部分………134
附錄A 分權化問卷………144
附錄B 預算制度問卷………147

圖表目錄
圖1-1 本論文研究架構………6
圖2-1 期望理論………12
表3-1 預算制度問卷彙總表………83
表3-2 樣本產業別分布表………87
表4-1 企業員工人數與預算制度特徵之關係………91
表4-2 營業額與預算制度特徵之關係………95
表4-3 『分權化』與預算制度特徵之關係………98
表4-4 『參與』與依變項之關係………103
表4-5 『預算目標難度』與依變項之關係………106
表4-6 『預算目標明確度』與依變項之關係………110
表4-7 『回饋』與依變項之關係………113
表4-8 『預算與報酬之關連』與依變項之關係………116
表4-9 『上司的預算督促行為』與依變項之關係………119
表4-10 『上司的目標引導行為』與依變項之關係………122		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005766en_US
dc.title (題名) 組織特徵、預算制度與激勵及績效關係之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目
一、中文部分
1. 王金來:應用代理理論建立均衡與預算模式之研究。國立政治大學會計研究所，碩士論文(未出版)民國七十四年。
2. 李美枝:社會心理學。台北市，大洋出版社，民國七十五年。
3. 林清山:心理與教育統計學。台北市，東華書局，民國七十七年，十四版。
4. 郭崑謨:企業管理。台北市，華泰書局，民國七十三年，修訂版。
5. 陳定國:企業管理。台北市，三民書局，民國七十年
6. 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，碩士論文(未出版) ，民國七十四年
7. 張雅芬:會計資訊在回饋控制上應用之研究。國立政治大學會計研究所，碩士論文(未出版) ，民國七十一年。
8. 黃瑞祥:會計行為面之研究。國立政治大學會計研究所，碩士論文(未出版) ，民國七十五年。
9. 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，碩士論文(未出版) ，民國七十四年。
10. 雷動天:管理行為。台北市，大林書店，民國六十三年。
11. 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，碩士論文(未出版)民國七十七年。
12. 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，碩士論文(未出版) ，民國七十七年。
13. 顏漏有:會計資訊在管理決策上運用之研究──我國企業界現階段之探討。國立政治大學會計研究所，碩士論文(未出版)，民國六十八年。
14. 魏富田:行為科學在企業預算上之作用。國立東吳大學會計研究所，碩士論文(未出版)，民國六十四年。
15. 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，碩士論文(未出版)民國六十八年。
二、英文部分
*1. Arnold, H. J.," Effects of Performance Feedback and Extrinsic Reward upon High Intrinsic Motivation, "Organizational Behavior and Human　Performance,Vol.17(1976),pp.275-288.
*2. Blumenfeld, w. s. , and T. R. Leidy," Effectiveness of Goal Setting as a Management Device : Research Note," Psychological Reports (June 1969),p.752.
3. Bruns , W. J., Jr., and J.H. Waterhouse, "Budgetary Control and Organization Structure," Journal of Accounting Research (Autumn . 1975), pp.177-203.
4. Caplan, E., "Behavioral Assumptions of Management Accounting, "Accounting Review(July 1966), pp.476-509.
5. Carrol, S. J., and H. L. Tosi ,"Relationship of Goal Setting Characteristics as Moderated by Personality and Situation Factors to the Success of the Management by Objectives Approach," Proceedings of the 77th Annual Convention , American Psychological Association (1969).
6. Carroll, S. J., and H. L. Tosi, "Goal Characteristics and Personality Factors in a Management by Objectives Program," Administrative Science Quarterly (September 1970), pp.177-203.
*7. Chapanis, A. ,"Knowledge of Performance as an Incentive in Repetitive, Monotonous Task," Journal of Applied Psychology,Vol.48(1964), pp.263-267.
8. Collins, F. ,"The Interaction of Budgeting Characteristics and Personality Variables with Budgetary Response Attitudes," The Accounting Review(April 1978),　pp.324-335.
9. Cook, D. M. ,"The Effects of Frequency of Feedback on Attitude and Performance," Empirical Research in Accounting: Selected Studies(1967), pp.213-224.
10. Dermer , J. ,"The Relationship of Intrinsic and Extrinsic Motivation, "Academy of Management Journal(March 1975), pp.125-129.
11. Dunbar, R. L. M. ,"Budgeting for Control," Administrative Science Quarterly(March 1971), pp.88-96.
*12. Duttagupta, D.,An Empirical Evaluation of Management by Objectives(Master`s thesis, Baruch College,1975).
13. Garland, H.,"Goal Levels and Task Performance : A Compelling Replication of Some Compelling Results ,"Journal of Applied Psychology(No.2 1982) pp.245-248.
14. Hackman, J. R., and E. E. Lawler, "Employee Reactions to Job Characteristics, "Journal of Applied Psychology (June 1971), pp.259-286.
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