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研究生:曾明淳
研究生(外文):Ming-Chun Tseng
論文名稱:策略,任務不確定性與管理會計系統關係之研究
論文名稱(外文):The relationship between strategy, task uncertainty and management accounting systems
指導教授:倪豐裕倪豐裕引用關係
指導教授(外文):Feng-yu Ni
學位類別:碩士
校院名稱:國立中山大學
系所名稱:企業管理學系研究所
學門:商業及管理學門
學類:企業管理學類
論文種類:學術論文
論文出版年:2002
畢業學年度:90
語文別:中文
論文頁數:59
中文關鍵詞:路徑分析任務不確定性策略管理會計系統
外文關鍵詞:management accounting systempath analysistask uncertaintystrategy
相關次數:
  • 被引用被引用:9
  • 點閱點閱:567
  • 評分評分:
  • 下載下載:194
  • 收藏至我的研究室書目清單書目收藏:2
本研究檢驗策略、任務不確定性對理會計系統(management accounting systems, MAS)設計的影響效果,管理會計系統設計係以經理人對MAS資訊的知覺有用性(perceived usefulness of MAS)來定義。以500位我國上市上櫃公司的中階主管為問卷調查對象,蒐集87份蒐集樣本資料,並採用路徑分析(path analysis) 進行假設的檢定。
研究結果發現:1. 策略與任務不確定性之間存在顯著的正向關係,而且策略與任務困難度之間、策略與任務變異性之間也分別存在顯著的正向關係。2. 透過任務不確定性,策略與知覺廣範圍MAS資訊有用性之間有顯著的直接、間接關係。此外,策略透過任務變異性,與知覺廣範圍MAS資訊有用性之間也有顯著的間接關係。但是策略透過任務困難度,與知覺廣範圍MAS資訊有用性的間接關係則並不顯著。3. 本研究並未發現策略與知覺總和性MAS資訊有用性有直接關係存在。
This study examines the effect of strategy and task uncertainty on management accounting system (MAS) design. Mas design was defined in terms of the perceived usefulness of several information characteristics which may be associated with an MAS. We collected 87 respondents by surveying 500 middle managers of public owned companies in Taiwan, and used path analysis to test our hypotheses.
The findings indicated that:1. There is a significant positive relation between strategy and task uncertainty. Furthermore, task difficulty and task variability also have significant positive relations with strategy respectively. 2. Strategy and the perceived usefulness of broad scope MAS information have both positive direct and indirect relations through task uncertainty. Besides, through task variability, there is an indirect relation between strategy and the perceived usefulness of broad scope MAS information, but there isn’t an indirect relation between strategy and the perceived usefulness of broad scope MAS information via task difficulty. 3. A direct relationship between strategy and the perceived usefulness of aggregated MAS information was not found.
目 錄
頁次
第一章緒論……………………………………………………………1
第一節 研究動機與目的……………………………………………….1
第二節 研究問題……………………………………………………….3
第三節 研究流程與研究方法……………………………………….…4
第四節 論文架構…………………………………………………….…5
第二章 文獻探討……………………………………………………6
第一節管理會計系統、策略與任務不確定性之概念……..……6
第二節策略與任務不確定性…… ………….……….…...……11
第三節策略、任務不確定性與知覺MAS資訊有用性…………….13
第三章 研究設計………………………… ………………………………..18
第一節研究對象…………………… …………….…..……………..18
第二節變數衡量……………………………………..………………20
第三節資料分析方法與工具………………………………………..26
第四章 研究結果與討論…………………………………………………….30
第一節策略、任務不確定性與管理會計系統之相關性分析……...30
第二節因果關係模型………………………………………………..33
第三節討論………….……………………...………………………..43
第五章 研究結論與建議…………………………………………45
第一節 研究結論…………………………………………………45
第二節研究建議…………………………………………………47
第三節研究限制…………………………………………………48
參考文獻……………………………………………………………………49
附錄:問卷題目……………………………………………………………56
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