臺灣博碩士論文加值系統

正當管理界及學術研究界對''組織衰退''的興趣逐漸升高之際，很多有關於組織衰退現象的理論與實證研究也相繼萌發。在眾多理論當中，''危機僵化理論''可說是探討組織如何針對衰退而起反應的理論中，最常被接受或論述的一個，也是本研究的理論基礎。由於組織衰退日漸普遍，組織實已面對如何使用較少資源，以達成至少是相同績效水準的強大壓力。會計文獻顯示預算控制制度是常被用來提昇控制與效率的一個手段。但是，甚多的組織行為研究卻認為預算控制制度的反功能效果，在組織面臨衰退時，會特別彰顯出來。本研究的目的即在於探討預算控制制度與組織衰退的關係，以及研究環境變化對預算控制制度在組織發生衰退時的影響。本研究是採用問卷調查的實證研究方式。

As managerial and research interest in organizational decline have steadily increased, a range of divergent conceptualizations and research findings have emerged con concerning the decline phenomenon. Among them, the ‘threat rigidity theory’(Staw et al.,1981) has been identified as the widely accepted theory with regard to the response from the declining organizations. In addition, as organizational decline has become a pervasive situation, it’s obvious that we are facing an uneasy time requiring organizations to have at least the same performance with less resources. Accounting literature suggests that budget control is among the most used tools in enhancing control and efficiency. The bulk of organization literature, however, argues that the dysfunctional effects of budgetary control systems would be exemplified during the condition of organizational decline. The purpose of the study is to investigate the relationship between budgetary control systems and organizational decline, and to examine the contingency argument of the dysfunctional effects of budgetary control systems on organizations experiencing decline, taking into consideration the environmental change. Empirical method including questionnaire studies will be employed.

目錄
第一章 緒論------------------------------------------------------------------------------------1
第一節 研究背景與研究動機---------------------------------------------------1
第二節 研究的問題---------------------------------------------------------------2
第三節 研究的重要性及預期的貢獻------------------------------------------3
第四節 研究的限制---------------------------------------------------------------4
第五節 研究步驟------------------------------------------------------------------4
第二章 文獻探討------------------------------------------------------------------------------6
第一節 組織衰退的定義---------------------------------------------------------6
第二節 組織對衰退的反應（組織如何適應衰退）-----------------------12
第三節 衰退對組織採取創新方法的影響-----------------------------------17
第四節 理論依據：危機僵化理論--------------------------------------------22
第五節 預算控制制度對組織衰退的影響-----------------------------------28
第六節 相關研究文獻特色-----------------------------------------------------37
第三章 研究方法-----------------------------------------------------------------------------40
第一節 研究之理論架構--------------------------------------------------------40
第二節 變數衡量方法-----------------------------------------------------------41
第三節 研究範圍與對象--------------------------------------------------------41
第四節 研究假說之形成--------------------------------------------------------42
第五節 問卷之設計與信度、效度分析--------------------------------------43
第六節 資料分析方法-----------------------------------------------------------44
第四章 實證結果與分析--------------------------------------------------------------------48
第一節 資料收集-----------------------------------------------------------------48
第二節 問卷原始資料彙總-----------------------------------------------------48
第三節 因應組織衰退之決策考慮因素構面--------------------------------55
第四節 組織衰退對組織採取創新方法的影響之實證結果與分析-----57
第五節 加強預算控制制度及組織績效間的關係之實證結果與分析--58
第六節 加強預算控制制度對於質變衰退與量變衰退影響之實證結果與分析---------------------------------------------------------------------59
第七節 本研究虛無假設檢定結果彙總--------------------------------------62
第五章 研究結論與建議--------------------------------------------------------------------63
第一節 研究結論-----------------------------------------------------------------63
第二節 研究建議-----------------------------------------------------------------65
參考文獻 --------------------------------------------------------------------------------------67
附錄一 -----------------------------------------------------------------------------------------75
附錄二 -----------------------------------------------------------------------------------------79
表目錄
表2-5-1 影響預算編制的因素-------------------------------------------------------------30
表3-5-1 問卷各部分之 Cronbach''s α 值---------------------------------------------44
表4-1-1 問卷回收一覽表-------------------------------------------------------------------49
表4-2-1營收衰退公司規模一覽表---------------------------------------------------------49
表4-2-2獲利衰退公司規模一覽表---------------------------------------------------------50
表4-2-3 營收衰退公司於組織結構的創新程度----------------------------------------50
表4-2-4 營收衰退公司於企業流程的創新程度----------------------------------------51
表4-2-5 營收衰退公司於績效評估的創新程度----------------------------------------51
表4-2-6 營收衰退公司於擴充員工權責的創新程度----------------------------------52
表4-2-7 獲利衰退公司於組織結構的創新程度----------------------------------------52
表4-2-8 獲利衰退公司於企業流程的創新程度------------------------------------------53
表4-2-9 獲利衰退公司於績效評估的創新程度------------------------------------------53
表4-2-10 獲利衰退公司於擴充員工權責的創新程度---------------------------------53
表4-2-11 衰退公司轉為成長狀況之分析------------------------------------------------54
表4-2-12 營收衰退公司成長的策略------------------------------------------------------54
表4-2-13 獲利衰退公司轉虧為盈的策略------------------------------------------------55
表4-3-1 因應營收衰退之決策考慮因素的因素負荷量表-----------------------------56
表4-3-2 因應獲利衰退之決策考慮因素的因素負荷量表-----------------------------57
表4-4-1 營收衰退公司之皮爾森積差相關分析表（組織衰退與組織採取創新方法）----------------------------------------------------------------------------------59
表4-4-2 獲利衰退公司之皮爾森積差相關分析表（組織衰退與組織採取創新方法）----------------------------------------------------------------------------------59
表4-5-1 營收衰退公司之皮爾森積差相關分析表（組織績效與加強預算控制制度）----------------------------------------------------------------------------------59
表4-5-2 獲利衰退公司之皮爾森積差相關分析表（組織績效與加強預算控制制度）----------------------------------------------------------------------------------59
表4-6-3 量變的衰退環境與加強預算控制制度及其交互作用對於組織績效提昇之回歸分析表（營收衰退公司）----------------------------------------------60
表4-6-4 質變的衰退環境、加強預算控制制度及其交互作用對於組織績效提昇之回歸分析表（營收衰退公司）----------------------------------------------60
表4-6-5 量變的衰退環境與加強預算控制制度及其交互作用對於組織績效提昇之回歸分析表（獲利衰退公司）----------------------------------------------61
表4-6-6 質變的衰退環境、加強預算控制制度及其交互作用對於組織績效提昇之回歸分析表（獲利衰退公司）----------------------------------------------61
表4-7-1 營收衰退公司虛無假設檢定結果彙總----------------------------------------62
表4-7-2 獲利衰退公司虛無假設檢定結果彙總----------------------------------------62
圖目錄
圖1-5-1 研究步驟-----------------------------------------------------------------------------5
圖2-1-1 衰退的過程---------------------------------------------------------------------------7
圖2-1-2 環境利基大小的改變---------------------------------------------------------------9
圖2-1-3環境利基型態的改變----------------------------------------------------------------9
圖2-1-4 衰退的類型與人力資源爭議的模式--------------------------------------------10
圖2-2-1 衰退狀況之管理的反應----------------------------------------------------------15
圖2-3-1 組織的"衰退-創新"關係調節模式---------------------------------------------21
圖2-4-1 危機僵化循環----------------------------------------------------------------------23
圖2-4-2 個人對威脅的反應模型-----------------------------------------------------------25
圖2-4-3 團體對威脅的反應模式----------------------------------------------------------26
圖2-4-4 組織對威脅的反應模式-----------------------------------------------------------27
圖3-1-1 本研究之理論架構----------------------------------------------------------------40
圖3-6-1 調節的因果關係圖----------------------------------------------------------------47

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