內外控人格特質和任務不確定性對參與式預算制度效能的影響

The Impact of Locus of Control and Task Uncertainty in Participative Budgeting Systems on Managerial Performance

10.6226/NTURM2001.12.1.123

倪豐裕(Feng-Yu Ni)；邱炳乾(Bing-Chyan Chiou)

預算參與 ； 內外控人格特質 ； 任務不確定性 ； 管理績效 ； 交互作用 ； Budgetary Participation ； Locus of Control ； Task Uncertainty ； Managerial Performance ； Interaction Effect

臺大管理論叢

12卷1期（2001 / 12 / 01）

123 - 148

繁體中文

本研究以情境理論的觀點，探討參與式預算的效能是否受到人格特質或任務不確定性所調節。有鑑於個人的行動不單受人格特質所影響，個人對工作環境的認知亦是一重要因素，因此本文也檢視了內外控人格特質、任務不確定性與預算參與對管理績效的三維交互作用。本研究以114位中階經理人為受測對象，實證結果顯示，預算參與和內外控人格特質對管理績效存在二維交互作用的影響效果；亦即給予內（外）控者高（低）預算參與，有較高的管理績效。同時，研究結果也證實預算參與、內外控人格特質和任務不確定性對管理績效存在三維交互作用；亦即內（外）控型之個人在高（低）參與情境下績效表現較佳，且此種搭配關係受到任務不確定性所調節。本文對此三維交互作用的文獻推論過程與實證結果，預期可以豐富預算參與制度的研究，並且對過去有關參與式預算制度實證結果不一致之處，提出可能的解釋。再者，本研究結果預期可以作為組織在實行參與式預算制度時重要的參考依據。

This study investigated the moderating effect of locus of control and task uncertainty on the relationship between budgetary participation and managerial performance. We also examined the three-way effect of locus of control, task uncertainty and budgetary participation. Data collected from 114 middle-level managers. The result shows a statistically significant two-way interaction effect between budgetary participation and locus of control; and a three-way interaction effect between budgetary participation, locus of control, and task uncertainty affecting managerial performance. That is, internals (externals) perform better performance under the condition of high (low) participation; and the relationship between budgetary participation, locus of control and managerial performance are also moderated by task uncertainty. We anticipated the process of development of hypotheses and results would flourish the literature of behavior accounting and give significant suggesting to firm for implement of participative budgeting.

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