臺灣博碩士論文加值系統

本研究探討組織承諾、知覺環境不確定性和管理會計資訊系統三者對於管理績效交互作用之效果。本文認為管理者具有高度組織承諾的情況下，知覺環境不確定性可以調節知覺MAS資訊有用性對管理績效的效果，此觀點補充了Gul(1991)結論的適用範圍，該研究認為知覺環境不確定性可以調節MAS資訊以增進管理績效的說法，本研究認為必須是在管理者具有高度組織承諾的前提下方可成立；反之，在低組織承諾的情境下是不成立的。本文並提出，彙總性資訊才是製造部門管理者在面對環境不確定性時，所需的MAS資訊類型，此結論為Mia and Chenhall(1994)研究之延伸。有效樣本138份是取自台灣上市上櫃公司的生產部經理，將樣本以調節複迴歸三維交互作用方式加以分析。

This study examines the three-way interactive effects of organizational commitment、 perceived environmental uncertainty and the perceived usefulness of the use of management accounting systems (MAS) information on the relationship of managerial performance. In addition, this research supplements the conclusion of Gul(1991), that is, the prospect of perceived environmental uncertainty can moderate the effect of the usefulness of MAS information leading to improved managerial performance was under the premise of managers with high organizational commitment. Our conclusion could also be regarded as the extension of the research of Mia and Chenhall (1994). The results indicate that aggregation characteristic of MAS information is the key characteristic of the interactive effects. The responses of 138 managers, drawn from manufacturing departments of Taiwanese public companies, to a questionnaire survey were analyzed by examining the regression equations for the three-way interaction model.

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 研究問題 ................................ 5
第四節 研究流程 ................................ 6
第五節 論文架構 ................................ 7

第二章 文獻探討與假設建立
第一節 管理績效 ................................. 8
第二節 管理會計資訊系統 ......................... 10
第三節 知覺環境不確定性 ......................... 14
第四節 組織承諾 ................................. 16
第五節 知覺環境不確定性和MAS資訊有用性
對管理績效的關係 ......................... 19
第六節 組織承諾、知覺環境不確定性和MAS資訊
對管理績效的關係 ......................... 22

第三章 研究設計
第一節 研究架構 ................................ 25
第二節 假設之建立 ............................... 27
第三節 研究對象與資料來源 ....................... 28
第四節 變數之操作性定義與衡量 ................... 29
第五節 資料分析方法 ............................. 33
第六節 迴歸方程式中複共線性判定的標準 ............ 35
第四章 資料分析與研究結果
第一節 敘述統計量 ............................... 36
第二節 相關分析結果 ............................. 37
第三節 複迴歸方程式模型分析與結果................ 39 第四節 集中化前後模型之比較與共線性之判定 ....... 42
第五節 偏微分方程式模型分析與結果 ............... 46

第五章 結論與建議
第一節 研究結論與貢獻 ............................ 50
第二節 本研究之建議與未來研究方向 ................ 52

參考文獻 ............................................. 54

附錄一：本研究所採用之問卷 ............................ 63









表 目 錄

表4-1 本研究變數的敘述統計量......................... 36
表4-2 變數間相關係數矩陣 ............................ 37
表4-3 各自變數未集中化前及各乘積項與管
理績效相關分析矩陣 ............................ 38
表4-4 各自變數集中化後及各乘積項與管理
績效相關分析矩陣 .............................. 38
表4-5 各自變數均集中化後對於管理績效交互
作用之迴歸分析表 .............................. 40
表4-6 自變數未集中化時，其交互作用於管理
績效上之迴歸分析表 ............................ 42
表4-7 各自變數採用集中化之前、後TOL與VIF表 ....... 43
表4-8 各自變數未採用集中化之判斷複共線性各項數據 .... 44
表4-9 各自變數採用集中化後判斷複共線性各項數據 ...... 44
表4-10 高度組織承諾下，環境不確定性和彙總性MAS
資訊交互作用於管理績效之迴歸分析表 .. ......... 47
表4-11 低度組織承諾下，環境不確定性和彙總性MAS
資訊交互作用於管理績效之迴歸分析表 ............ 47






圖 目 錄

圖3-1 研究變數結構關係圖 ............................ 26
圖4-1 偏微分結果圖 .................................. 49

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