English  |  正體中文  |  简体中文  |  Post-Print筆數 : 27 |  Items with full text/Total items : 110944/141864 (78%)
Visitors : 48066637      Online Users : 792
RC Version 6.0 © Powered By DSPACE, MIT. Enhanced by NTU Library IR team.
Scope Tips:
  • please add "double quotation mark" for query phrases to get precise results
  • please goto advance search for comprehansive author search
  • Adv. Search
    HomeLoginUploadHelpAboutAdminister Goto mobile version
    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/90096
    Please use this identifier to cite or link to this item: https://nccur.lib.nccu.edu.tw/handle/140.119/90096


    Title: 組織行為對預算編製影響之研究
    Authors: 洪佳君
    Contributors: 蔡信夫
    洪佳君
    Date: 1990
    1989
    Issue Date: 2016-05-03 14:13:44 (UTC+8)
    Abstract: 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。
    Reference: 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.
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002005429
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

    Files in This Item:

    There are no files associated with this item.



    All items in 政大典藏 are protected by copyright, with all rights reserved.


    社群 sharing

    著作權政策宣告 Copyright Announcement
    1.本網站之數位內容為國立政治大學所收錄之機構典藏,無償提供學術研究與公眾教育等公益性使用,惟仍請適度,合理使用本網站之內容,以尊重著作權人之權益。商業上之利用,則請先取得著作權人之授權。
    The digital content of this website is part of National Chengchi University Institutional Repository. It provides free access to academic research and public education for non-commercial use. Please utilize it in a proper and reasonable manner and respect the rights of copyright owners. For commercial use, please obtain authorization from the copyright owner in advance.

    2.本網站之製作,已盡力防止侵害著作權人之權益,如仍發現本網站之數位內容有侵害著作權人權益情事者,請權利人通知本網站維護人員(nccur@nccu.edu.tw),維護人員將立即採取移除該數位著作等補救措施。
    NCCU Institutional Repository is made to protect the interests of copyright owners. If you believe that any material on the website infringes copyright, please contact our staff(nccur@nccu.edu.tw). We will remove the work from the repository and investigate your claim.
    DSpace Software Copyright © 2002-2004  MIT &  Hewlett-Packard  /   Enhanced by   NTU Library IR team Copyright ©   - Feedback