(100.24.122.117) 您好!臺灣時間:2021/04/12 05:28
字體大小: 字級放大   字級縮小   預設字形  
回查詢結果

詳目顯示:::

我願授權國圖
: 
twitterline
研究生:黃瓊緻
研究生(外文):Chiung-Chih Huang
論文名稱:工作攸關壓力對預算參與和工作結果關係的中介效果
論文名稱(外文):The Intervening Effects of Job-Related Stress on the Relationship Between Budgetary Participation and Job Outcomes
指導教授:蘇志泰蘇志泰引用關係
指導教授(外文):Jyh-Tay Su
學位類別:碩士
校院名稱:南台科技大學
系所名稱:財務金融系
學門:商業及管理學門
學類:財務金融學類
論文種類:學術論文
論文出版年:2006
畢業學年度:94
語文別:英文
論文頁數:86
外文關鍵詞:Budgetary ParticipationBudgetary SlackJob-Related StressManagerial PerformancePath Analysis
相關次數:
  • 被引用被引用:0
  • 點閱點閱:218
  • 評分評分:系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔系統版面圖檔
  • 下載下載:0
  • 收藏至我的研究室書目清單書目收藏:0
This study investigates the intervening effects of job-related stress on performance and slack in participative budget settings. According to the results of the existing em-pirical studies, the relationship between budgetary participation and both managerial performance and budgetary slack have been equivocal. The prior studies indicated that the relationships may not be simple direct ones. In order to reconcile the contradictions in the past literature, this study proposes that job-related stress is endogenous to budg-etary participation.
As to the testing method, the result is based on a questionnaire survey of managers of publicly owned corporations which trade on the Taiwan Stock Exchange (TSE) and the GreTai Securities Market (GTSM). The conclusions of this study suggest that budg-etary participation has an indirect effect through job-related stress on performance and slack. Managerial performance encourages while job-related stress relieves. To put it another way, budgetary slack lowers as job-related stress eases. Furthermore, the inter-vening effects of job-related stress on the relationship between budgetary participation and job outcomes in service industry are obvious than other industries.
CHAPTER 1 INTRODUCTION 6
1.1 Motivation and Background 6
1.2 Objective 8
CHAPTER 2 LITERATURE REVIEW 13
2.1 Budgetary Participation and Managerial Performance 13
2.2 Budgetary Participation and Job-Related Stress 20
2.3 Job-Related Stress as an Intervening Variable Between Budgetary Participation and Managerial Performance 21
2.4 Budgetary Participation and Budgetary Slack 22
2.5 Job-Related Stress as an Intervening Variable Between Budgetary Participation and Budgetary Slack 26
2.6 Summary of Hypotheses 27
CHAPTER 3 RESEARCH DESIGN 30
3.1 Sample 30
3.2 Measurement Instruments 30
3.2.1 Budgetary Participation 30
3.2.2 Job-Related Stress 31
3.2.3 Managerial Performance 32
3.2.4 Budgetary Slack 35
3.3 Path Analysis 37
CHAPTER 4 RESEARCH RESULTS 40
4.1 Descriptive Statistics 40
4.2 Factor Analysis 41
4.3 Empirical Results 43
4.3.1 The Intervening Effect of Job-Related Stress on the Relationship Between Budgetary Participation and Managerial Performance 43
4.3.2 The Intervening Effect of Job-Related Stress on the Relationship Between Budgetary Participation and Budgetary Slack 46
4.4 The Intervening Effects of Job-Related Stress in Manufacturing and Service Industries 48
4.4.1 Sub-Samples and Descriptive Statistics 49
4.4.2 The Intervening Effects of Job-Related Stress in Manufacturing Industry 51
4.4.3 The Intervening Effects of Job-Related Stress in Service Industry 55
4.5 The Intervening Effects of Job-Related Stress in Electronic and Non-Electronic Industries 59
4.5.1 Sub-Samples and Descriptive Statistics 59
4.5.2 The Intervening Effects of Job-Related Stress in Electronic Industry 62
4.5.3 The Intervening Effects of Job-Related Stress in Non-Electronic Industry 65
4.6 Summary 68
CHAPTER 5 CONCLUSIONS AND SUGGESTING 74
5.1 Conclusions 74
5.2 Practical Implications 75
5.3 Research Limitations 75
5.4 Suggestion of Further Research 76
Reference 77
Appendix: Questionnaire Items 84
1.Argyris, C. (1952). The Impact of Budgets on People. Ithaca: School of Business and Public Administration, Cornell University.
2.Bartol, K. M. (1983). Turnover Among DP Personnel: A Causal Analysis. Com-munications of the ACM, 26, 807-811.
3.Beehr, T. A., and Bhagat, R. (1985). Introduction to Human Stress and Cognition in Organizations. In Beehr, T. A. and Bhagat, R. Human Stress and Cognition in Organizations. N.Y.: John Wiley and Sons.
4.Brownell, P. (1982a). A Field Study Examination of Budgetary Participation and Locus of Control. The Accounting Review, 57(4), 766-777.
5.Brownell, P (1982b). Participation in the Budgeting Process: When it Works and When it Doesn’t. Journal of Accounting Literature, 1, 124-153.
6.Brownell, P. (1983). Leadership Style, Budgetary Participation and Managerial Behavior. Accounting, Organizations and Society, 8(4), 307-321.
7.Brownell, P., and Hirst, M. (1986). Reliance on Accounting Information, Budget-ary Participation, and Task Uncertainty: Tests of a Three-Way Interaction. Jour-nal of Accounting Research, 24(2), 241-249.
8.Brownell, P., and McInnes, M. (1986). Budgetary Participation, Motivation, and Managerial Performance. The Accounting Review, 61(4), 587-600.
9.Cammann, C. (1976). Effects of the Use of Control Systems. Accounting, Or-ganizations and Society, 1(4), 301-313.
10.Caplan, E. H., Cobb, S., French, J. R. P., Jr., Van Harrison, R., and Pinneau, S. R. (1975). Job Demands and Worker Health: Main Effects and Occupational Differ-ences. Washington, D.C.: US Government Printing Office.
11.Chenhall, R. H., and Brownell, P. (1988). The Effect of Participative Budgeting on Job Satisfaction and Performance: Role Ambiguity as an Intervening Variable. Accounting, Organizations and Society, 13(3), 225-233.
12.Chong, V. K., Eggleton I. R. C., and Leong M. K. C. (2005). The Impact of Mar-ket Competition and Budgetary Participation on Performance and Job Satisfaction: A Research Note. The British Accounting Review, 37, 115-133.
13.Collins, F. (1978). The Interaction of Budgeting Characteristics and Personality Variables with Budgetary Response Attitudes. The Accounting Review, 53(2), 324-335.
14.Cyert, R. M., and March, J. G. (1992). A Behavioral Theory of the Firm. 2nd ed., MA: Blackwell Publishers: 41-44.
15.Dunk, A. S. (1989). Budget Emphasis, Budgetary Participation and Managerial Performance: A Note. Accounting, Organizations and Society, 14 (4), 321-324.
16.Dunk, A. S. (1990). Budgetary Participation, Agreement on Evaluation Criteria and Managerial Performance: A Research Note. Accounting, Organizations and Society, 15 (3), 171-178.
17.Dunk, A. S. (1993). The Effects of Job-Related Tension on Managerial Perform-ance in Participative Budgetary Setting. Accounting, Organizations and Society, 18(7/8), 575-585.
18.Dunk, A. S., and Nouri, H. (1998). Antecedents of Budgetary Slack: A Literature Review and Synthesis. Journal of Accounting Literature, 17, 72-96.
19.Edwards, J. (1996). An Examination of Competing Versions of the Per-son-Environment Fit Approaches to Stress. Academy of Management Journal, 39(2), 292-339.
20.Emsley, D. (2001). Budget-Emphasis in Performance Evaluation and Managers’ Job Related Tension the Moderating Effect of Information Completeness. The B-ritish Accounting Review, 33, 399-419.
21.Fisher, J. G., Frederickson, J. R., and Peffer, S. A. (2000). Budgeting: An Ex-perimental Investigation of the Effects of Negotiation. The Accounting Review, 75(1), 93-114.
22.Frucot, V., and Shearon, W. T. (1991). Budgetary Participation, Locus of Control, and Mexican Managerial Performance and Job Satisfaction. The Accounting Re-view, 66(1), 80-99.
23.Govindarajan, V. (1986). Impact of Participation in the Budgetary Process on Managerial Attitudes and Performance: Universalistic and Contingency Perspec-tives. Decision Sciences, 17(4), 496-516.
24.Gul, F. A., Tsui, J. S. L., Fong, S. C. C., and Kwok, H. Y. L. (1995). Decentralisa-tion as a Moderating Factor in the Budgetary Participation-Performance Relation-ship: Some Hong Kong Evidence. Accounting and Business Research, 25 (98), 107-113.
25.Hassel, L. G., and Cunningham, G. M. (1996). Budget Effectiveness in Multina-tional Corporations: An Empirical Test of the Use of Budget Controls Moderated by Two Dimensions of Budgetary Participation under High and Low Environ-mental Dynamism. Management International Review, 36 (3), 245-266.
26.Heneman, H. G., Ⅲ. (1974). Comparisons of Self and Superior Ratings of Mana-gerial Performance. Journal of Applied Psychology, 59 (5), 638-642.
27.Hopwood, A. G. (1974). Accounting and Human Behavior. London: Pren-tice-Hall.
28.Hopwood, A. G. (1976). Accounting and Human Behaviour. Englewood Cliffs, N.J.: Prentice-Hall.
29.Horngren, C. T. (1996). Cost Accounting: A Managerial Emphasis. 9th ed., Englewood Cliffs. NJ: Prentice-Hall.
30.Kahn, R. L., Wolfe, D. M., Quinn, R. P., Snoek, J. D., and Rosenthal, R. A. (1964). Occupational Stress: Studies in Role Conflict and Ambiguity. N.Y.: John Wiley.
31.Kenis, I. (1979). Effects of Budgetary Goal Characteristics on Managerial Atti-tudes and Performance. The Accounting Review, 54(4), 707-721.
32.Kren, L. (1992). Budgetary Participation and Managerial Performance: The Im-pact of Information and Environmental Volatility. The Accounting Review, 67(3), 511-526.
33.Lal, M., Dunk, A. S., and Smith, G. D. (1996). The Propensity of Managers to Create Budgetary Slack: A Cross-National Re-examination Using Random Sam-pling. The International Journal of Accounting, 31(2), 483-496.
34.Lau, C. M., and Buckland, C. (2001). Budgeting–the Role of Trust and Participa-tion: A Research Note. Abacus, 37(3), 369-388.
35.Lau C. M., and Eggleton, L. R. C. (2003). The Influence of Information Asymme-try and Budget Emphasis on the Relationship Between Participation and Slack. Accounting and Business Research, 33 (2), 91-104.
36.Lau, C. M., Low, L. C., and Eggleton, I. R. C. (1995). The Impact of Reliance on Accounting Performance Measures on Job-Related Tension and Managerial Per-formance: Additional Evidence. Accounting, Organizations and Society, 20(5), 359-381.
37.Lau, C. M., and Tan, J. J. (1998). The Impact of Budget Emphasis Participation and Task Difficulty on Managerial Performance: A Cross-Cultural Study of the Service Services Sector. Management Accounting Research, 9, 163-183.
38.Lau, C. M., and Tan, S. L. C. (2003). The Effects of Participation and Job-Relevant Information on the Relationship Between Evaluative Style and Job Satisfaction. Review of Quantitative Finance and Accounting, 21(1), 17-34.
39.Libby, T. (1999). The Influence of Voice and Explanation on Performance in a Participative Budgeting Setting. Accounting, Organizations and Society, 24(2), 125-137.
40.Linn, G., Casey, K. M., Johnson, G. H., and Ellis, T. S. (2001). Do Broad Scope Managerial Accounting Systems Moderate The Effects of Budget Emphasis, Budget Participation and Perceived Environmental Uncertainty on the Propensity to Create Budgetary Slack? Journal of Computer Information Systems, 42(1), 90-96.
41.Liu, J. R. (1991). The Effect of Budgeting Participation and Compensation Scheme on Performance and Budget Slack. National Cheng-Chi University Un-published Paper.
42.Lukka, K. (1988). Budgetary Biasing in Organizations: Theoretical Framework and Empirical Evidence. Accounting, Organizations and Society, 13(3), 281-301.
43.Mahoney, T. A., Jerdee, T. H., and Carroll, S. J. (1963). Development of Manage-rial Performance: A Research Approach. Cincinnati, OH: Southwestern Publish-ing.
44.Mahoney, T. A., Jerdee, T. H., and Carroll, S. J. (1965). The Job(s) of Manage-ment. Industrial Relations, 3(2), 97-110.
45.Mckay, S., and Tate, U. (1999). A Path Analytic Investigation of Job-Related Tension: A Case for Sales Management. The Journal of Marketing Management, 9 (3), 106-113.
46.Merchant, K. A. (1985). Budgeting and the Propensity to Create Budgetary Slack. Accounting, Organizations and Society, 10(2), 201-210.
47.Merchant, K. A., and Manzoni, J. F. (1989). The Achievability of Budget Targets in Profit Centers: A Field Study. The Accounting Review, 64 (3), 539-558.
48.Mia, L. (1988). Managerial Attitude, Motivation and the Effectiveness of Budget Participation. Accounting, Organization and Society, 13 (5), 465-475.
49.Milani, K. (1975). The Relationship of Participation in Budget-Setting to Indus-trial Supervisor Performance and Attitudes: A Field Study. The Accounting Re-view, 50(2), 274-284.
50.Mintzberg, H. (1971). Managerial Work: Analysis from Observation. Manage-ment Science, 18(1), 97-110.
51.Ni, F. Y., and Zhu, D. S. (1998). Information Asymmetry and its Interaction with Budgetary Participation in Budgetary Emphasis on Budgetary Slack: Additional Evidence. Management Review, 17(2), 71-96.
52.Nouri, H., and Parker, R. J. (1996). The Effect of Organizational Commitment on the Relation Between Budgetary Participation and Budgetary Slack. Behavioral Research in Accounting, 8, 74-89.
53.Nouri, H., and Parker, R. J. (1998). The Relationship Between Budget Participa-tion and Job Performance: The Roles of Budget Adequacy and Organizational Commitment. Accounting, Organizations and Society, 23(5/6), 467-483.
54.Nunnally, J. C. (1978). Psychometric Theory. 2nd ed. N.Y.: McGraw-Hill.
55.Onsi, M. (1973). Factor Analysis of Behavioral Variables Affecting Budgetary Slack. The Accounting Review, 48(3), 535-548.
56.Parker R. J., and Kyj, L. (2006). Vertical Information Sharing in the Budgeting Process. Accounting, Organizations and Society, 31(1), 27-45.
57.Pindyck, R. S., and Rubinfeld, D. L. (1976). Econometric Models and Economic Forecasts. N.Y.: McGraw-Hill.
58.Prendergast, P. (1997). Budget Padding: Is It a Job for the Finance Police? Man-agement Accounting, 75(10), 44-46.
59.Schiff, M., and Lewin, A. Y. (1970). The Impact of People on Budgets. The Ac-counting Review, 45(2), 259-268.
60.Schuler, R. S. (1980). Definition and Conceptualization of Stress in Organizations. Organizational Behavior and Human Performance, 25(2), 184-215.
61.Shields, M. D., Deng, F. J., and Kato, Y. (2000). The Design and Effects of Con-trol Systems: Tests of Direct- and Indirect-Effects Models. Accounting, Organiza-tions and Society, 25(2), 185-202.
62.Shields, J. F., and Shields, M. D. (1998). Antecedents of Participative Budgeting. Accounting, Organizations and Society, 23(1), 49-76.
63.Shields M. D., and Young, S. M. (1993). Antecedents and Consequences of Par-ticipative Budgeting: Evidence on the Effects of Asymmetrical Information. Journal of Management Accounting Research, 5(fall), 265-280.
64.Su, J. T. (2003). The Structural Relationship of Affecting Effectiveness of Imple-menting Management Accounting System. Ph. D. dissertation, National Sun Yat-Sen University.
65.Subramaniam, N., and Ashkanasy, N. M. (2001). The Effect of Organisational Culture Perceptions on the Relationship Between Budgetary Participation and Managerial Job Outcomes. Australian Journal of Management, 26(1), 35-54.
66.Tabachnick, B. G., and Fidell, L. S. (1996). Using Multivariate Statistics. 3rd ed. New York: HarperCollins.
67.Tiller, M. G. (1983). The Dissonance Model of Participative Budgeting: An Em-pirical Exploration. Journal of Accounting Research, 21 (2), 581-595.
68.Tsui, J. S. L. (2001). The Impact of Culture on the Relationship Between Budget-ary Participation, Management Accounting Systems, and Managerial Performance: An analysis of Chinese and Western Managers. The International Journal of Ac-counting, 36(2), 125-146.
69.Van Harrison, R. (1985). The Person-Environment Fit Model and the Study of Job Stress. In Beehr, T. A. and Bhagat, R. Human Stress and Cognition in Organiza-tions. N.Y.: John Wiley and Sons.
70.Young, S. N. (1985). Participative Budgeting: The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack. Journal of Accounting Research, 23(2), 829-842.
連結至畢業學校之論文網頁點我開啟連結
註: 此連結為研究生畢業學校所提供,不一定有電子全文可供下載,若連結有誤,請點選上方之〝勘誤回報〞功能,我們會盡快修正,謝謝!
QRCODE
 
 
 
 
 
                                                                                                                                                                                                                                                                                                                                                                                                               
第一頁 上一頁 下一頁 最後一頁 top
系統版面圖檔 系統版面圖檔