臺灣博碩士論文加值系統

先前文獻對於預算控制與產品創新績效間的關係各有主張。預算控制寬鬆的擁護者主張其可允許公司在一個資金、設備更充足的環境下試驗新的策略與產品創新計劃。支持嚴格預算控制者認為預算控制寬鬆會促使產品創新績效的誘因縮減且紀律鬆散。本研究以台灣證券交易所與櫃檯買賣中心之電子產業135位經理人為問卷調查對象，研究方法採用曲線迴歸分析與調節迴歸分析，實證結果完全支持本研究假說。
本研究發現預算控制與產品創新績效間的關係為一倒U型曲線。企業採取寬鬆預算控制與嚴格預算控制均對產品創新績效有不好的影響，此結果解決了先前文獻中的爭辯。再者，管理會計系統對產品創新績效的正向影響可能在不同的預算環境中變化。
本研究之發現符合預期，即當預算控制嚴格時，管理會計系統對產品創新績效有正向且顯著之影響，但於預算控制寬鬆時無顯著影響。因此在資金、設備不足的環境下，管理會計系統必須獲取與反映經理人為求在產品創新程序中更有效率的營運所需之資料。

Previous literature has differing opinions on the relationship between budget control and product innovation performance. Proponents of the low level of budget control argue that it permits companies to experiment with new strategies and innovative projects in a more resourced environment. Proponents of the high level of budget control counter that the low level of budget control promotes undisciplined and diminished incentives to product innovation performance. Results from a questionnaire survey of 135 middle-level managers with budget responsibilities in high-tech manufacturing companies, which were listed in the Taiwan Stock Exchange Market, provide part support for these predictions. Curve regression analysis and moderated regression analysis are used and the results support our hypotheses.
Our study finds the relationship between budget control and product innovation performance to be an inverse, U-shaped curve. Both the low level of budget control and the high level of budget control are bad for product innovation performance. This result settles the debate in the previous literature. Next, the positive effect of Management Accounting System on product innovation performance may vary in different budget environments.
The findings of this study support our expectation that Management Accounting System has a positive and significant influence on product innovation performance when the level of budget control is high, but has no significant effect when the level of budget control is low. In a less resourced environment, Management Accounting System is required to capture and reflect the information that managers require for the more effective operation of product innovation processes.

第壹章 緒論 1
第一節 研究背景與動機 1
第二節 研究目的 4
第三節 研究步驟 5
第貳章 文獻探討 7
第一節 預算控制 7
第二節 產品創新 9
第三節 預算控制對產品創新的影響 13
第四節 管理會計系統 16
第五節 管理會計系統對預算控制與產品創新的影響 17
第參章 研究設計 19
第一節 研究架構 19
第二節 研究假說 21
第三節 研究對象及資料來源 25
第四節 變數定義及衡量 25
第五節 資料分析方法 27
第肆章 實證結果與分析 29
第一節 敘述性統計分析 29
第二節 預算控制對產品創新績效之影響分析 29
第三節 預算控制與管理會計系統對產品創新績效之交互作用分析 31
第伍章 結論與建議 33
第一節 結論與管理意涵 33
第二節 貢獻與建議 35
第三節 研究限制 36
參考文獻 37
一、 中文部分： 37
二、 英文部分： 37
附錄 46
附錄一、 本研究問卷 46

表 2-1 產品創新構面 13
表 4-1 各變數之敘述性統計 29
表 4-2 預算控制對產品創新績效之曲線迴歸分析表 30
表 4-3 預算控制與管理會計系統對產品創新績效交互作用之迴歸分析表 31

圖 1-1 研究流程圖 6
圖 3-1 研究變數架構一關係圖 20
圖 3-2 研究變數架構二關係圖 20
圖 3-3 預算控制與產品創新績效之關係 22
圖 3-4 預算控制與管理會計系統對產品創新績效之交互作用效果 24
圖 4-1 預算控制對產品創新績效影響之散佈圖 30
圖 4-2 預算控制與管理會計系統對產品創新績效之交互作用效果 32

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