過去績效結果的歸因認知與預算強調對預算寬列的影響

邱炳乾

doi:10.6504/JOM.2008.25.01.03

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P51 - 65

社会科学 > 管理学

DOI： 10.6504/JOM

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过去绩效结果的归因认知与预算强调对预算宽列的影响

Impacts of Previous Performance Attribution and Budgetary Emphasis on Budgetary Slack

邱炳乾(Bing-Chyan Chiou)

管理学报； 25 卷 1 期 (2008 / 02 / 01) ， P51 - 65

繁体中文 DOI： 10.6504/JOM.2008.25.01.03

过去绩效；归因认知；预算宽列；预算强调； Previous performance ； Attributions ； Budgetary slack ； Budgetary emphasis

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摘要 │ 参考文献 (47) │ 被引用文献 (4) │ 国际计量

摘要〈TOP〉

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Previous performance information has the functions of initiating decision and supporting decision. Generally, previous performance is used as an important reference point to evaluate future performance. According to the ratchet effect model, budgetary participation determines the sequent budgetary goal after considering the previous budgetary performance. In particular, this effect is more evident when organizations employ the budgetary emphasis pay scheme. Since previous budgetary performance is one of the important factors of budgetary slack, the attributes of the previous performance function as important determinants of the propensity to create budgetary slack.
The relationship between budgetary emphasis and budgetary slack has received a great deal of attention in the literatures on management accounting. Excluding the researches of Merchant and Manzoni (1989), Young, Fisher, and Lindquist (1993), and Van der Stede (2000), few researches have explored the relationship between previous performance and budgetary slack. At the same time, however, previous research on this topic failed to recognize that the attribution factor of performance is the major cause of future performance rather than the previous performance itself. An organization confirms the cause of performance through the process of performance attribution. Hartmann (2000) reviews the literature related to budgetary emphasis and proposes that budgetary emphasis does not necessarily improve budgetary performance. This study uses the attribution structure to explore the influence of different attributes of the previous performance on budgetary slack. In addition, through the contingent effect of the budgetary emphasis, this study demonstrates the combined effect of previous performance and the incentive pay scheme.
By employing an empirical design to collect data and an ANOVA statistical analysis, this study arrived at the following findings. First, the attributing factor and the previous performance have a moderating effect on budgetary slack. To elaborate, subordinates will create less (more) budgetary slack, if they attribute the previous successful (failed) performance to ability or task difficulty. Second, subordinates will create more (less) budgetary slack, if they attribute the previous successful (failed) performance to effort or luck. Third, budgetary emphasis will moderate the relationship between the attributive factor of the previous performance and budgetary slack. That is, in the condition of a low level of budgetary emphasis, it is not necessary for subordinates to create less (more) budgetary slack, if they attribute the successful (failed) performance to ability or task difficulty.

参考文献 ( 47 ) 〈TOP〉

Arrington, C. E.,Bailey, C. D.,Hopwood, W. S.(1985).An Attribution Analysis of Responsibility Assessment for Audit Performance.Journal of Accounting Research,23,1-20.
Bourgeois, L.(1981).On the Measurement of Organizational Slack.Academy of Management Review,6,29-39.
Brownell, P.,Hirst, M.(1986).Reliance on Accounting Information, Budgetary Participation, and Task Uncertainty: Tests of a Three-Way Interaction.Journal of Accounting Research,24,241-249.
Cammann, C.(1976).Effects of the Use of Control Systems.Accounting, Organizations and Society,1,301-313.
Chow, C. W.(1983).The Effects of Job Standard Tightness and Compensation Scheme on Performance: An Exploration of Linkages.The Accounting Review,58,667-685.

被引用文献 ( 4 ) 〈TOP〉

Chiou, Bing-Chyan(2017).Organizational Ethical Climate as Moderators of the Relationships between Budgetary Slack and its Antecedents.中山管理评论,25(2),337-366.
Lin, Hsiao-Lun,Huang, Chao-Hsin,Duh, Rong-Ruey(2014).Management Accounting Research in Taiwan: A Review and Assessment.会计评论,58,39-99.
邱炳乾(2022)。续扩窘境下的团队资本预算决策－预算强调与资讯不对称对团队极端化的影响。商管科技季刊，23(3)，321-355。
(2012)。预算参与对於预算反功能行为影响之探讨：资讯不对称及组织承诺的角色。树德科技大学学报，14(1)，29-44。

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