知覺任務不確定性、組織承諾、管理會計資訊系統三者對管理績效交互作用之影響

Perceived Task Uncertainty, Organizational Commitment, Managerial Accounting Systems and Their Three-Way Interaction Effects on Managerial Performance

倪豐裕(Feng-Yu Ni)；莊曜愷(Yao-Kai Chuang)；邱炳乾(Bing-Chyan Chiou)

知覺任務不確定性 ； 組織承諾 ； 知覺管理會計資訊系統資訊有用性 ； 管理績效 ； Perceived Task Uncertainty ； Organization Commitment ； The Perceived Usefulness of Managerial Accounting Systems Information ； Managerial Performance

管理與系統

13卷1期（2006 / 01 / 01）

1 - 14

繁體中文

本研究探討組織承諾、知覺任務不確定性和知覺管理會計資訊系統(MAS)資訊有用性三者對管理績效的影響。本文主張高組織承諾的員工，在知覺高度任務不確定性之情形下，使用MAS資訊對於管理績效是有提昇的作用，此觀點限制了Chong(1996)的主張，亦即，該研究認為在知覺任務不確定性高時，使用MAS資訊可以增進管理績效的說法，必須是在員工具有高度的組織承諾的前提下方可成立。此外，知覺任務不確定的兩個子構面－知覺任務困難度與知覺任務變異性，以知覺任務困難度才是影響自變數與應變數關係的主要子構面。有效樣本143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，所得實証結果証實，高組織承諾的員工在知覺高度任務不確定性下，提供有用性高的MAS資訊將可提高管理績效，並且也確定知覺任務困難度才是影響知覺任務不確定性的關鍵子構面。

This study examines the three-way interactive effects of organizational commitment (OC), perceived task uncertainty (TU) and the perceived usefulness of managerial accounting systems (MAS) information on the relationship of managerial performance. We declaim that when managers facing the situation of high TU with the availability of MAS information were associated with higher managerial performance especially under the condition of high OC. This idea limited the conclusion of Chong (1996), that is, the prospect of under a high-perceived task uncertainty situation, the perceived useful MAS information led to improved managerial performance was under the premise of high organizational commitment. In addition, two dimensions of TU-perceived task difficulty and perceived task variability-are investigated for their interactive effects. The results confirm our declaim and indicate that perceived task difficulty is the key dimension of the interactive effects. The responses of 143 managers, drawn from manufacturing industry of Taiwanese public companies, to a questionnaire survey were analyzed by examining the regression equations for the three-way interaction model.

1. Chenhall, R. H.,Morris, D.(1986).The Impact of Structure, Environment, and Interdependence on the Perceived Usefulness of Management Accounting Systems.The Accounting Review,61(1),16-35.
2. Chenhall, R. H.,Morris, D.(1986).The Impact of Structure, Environment, and Interdependence on the Perceived Usefulness of Management Accounting Systems.The Accounting Review,61(1),16-35.
3. Chia, Y. M.(1995).Decentralization, Management Accounting System (MAS) Information Characteristics and Their Interaction Effects on Managerial Performance: A Singapore Study.Journal of Business Finance & Accounting,22(6),811-830.
4. Chong, V. K.(1996).Management Accounting Systems, Task Uncertainty and Managerial Performance: A Research Note.Accounting, Organizations and Society,21(5),415-421.
5. Churchill, G. A.,Ford, N. M.,Hartley, S. W.,Walker, O. C.(1985).The Determinants of Salesperson Performance: a Meta-analysis.Journal of Marketing Research,22(May),103-118.
6. Cronbach, L. J.(1987).Statistical Tests for Moderator Variables: Flaws in Analyses Recently Proposed.Psychological Bulletin,102(3),414-417.
7. Galbraith, J. R.(1977).Organization Design.Reading, MA: Addison-Wesley Publishing Co..
8. Galbraith, J. R.(1977).Organization Design.Reading, MA: Addison-Wesley Publishing Co..
9. Gul, F. A.(1991).The Effects of Management Accounting Systems and Environmental Uncertainty on Small Business Managers` Performance.Accounting and Business Reassert,22(85),57-61.
10. Gul, F. A.,Chia, Y. M.(1994).The Effects of Management Accounting Systems, Perceived Environmental Uncertainty and Decentralization on Managerial Performance: A Test of Three-Way Interaction.Accounting, Organizations and Society,19(4/5),413-426.
11. Hahn, M.,Lawson, R.,Lee, Y. G.(1992).The Effects of Time Pressure and Information Load on Decision Quality.Psychology & Marketing,9(5),365-378.
12. Jaccard, J.,Turrisi R.,Wan, C. K.(1990).Interaction Effects in Multiple Regression.Newbury Park, CA:Sage.
13. Jaccard, J.,Turrisi R.,Wan, C. K.(1990).Interaction Effects in Multiple Regression.Newbury Park, CA:Sage.
14. Mahoney, T. A.,Jerdee, T. H.,Carroll, S. J.(1963).Development of Managerial Performance: A Research Approach.Cincinnati, OH:Southwestern.
15. Mahoney, T. A.,Jerdee, T. H.,Carroll, S. J.(1965).The Job(s) of Management.Industrial Relations,3(February),97-110.
16. Mahoney, T. A.,Jerdee, T. H.,Carroll, S. J.(1963).Development of Managerial Performance: A Research Approach.Cincinnati, OH:Southwestern.
17. Mahoney, T. A.,Jerdee, T. H.,Carroll, S. J.(1965).The Job(s) of Management.Industrial Relations,3(February),97-110.
18. Mathieu, J. E.,Zajac, D.(1990).A Review and Meta-Analysis of the Antecedents, Correlates, and Consequences of Organizational Commitment.Psychological Bulletin,108(2),171-194.
19. Merchant, K. A.(1985).Organizational Controls and Discretionary Program Decision Making: A Field Study.Accounting, Organizations and Society,10(1),67-85.
20. Meyer, J. P.,Allen, N. J.(1984).Testing the "Side-Bet Theory" of Organizational Commitment: Some Methodological Considerations.Journal of Applied Psychology,69,372-378.
21. Mia, L.,Chenhall, R. H.(1994).The Usefulness of Management Accounting Systems, Functional Differential and Managerial Effectiveness.Accounting, Organizations and Society,19(1),1-13.
22. Nystedt, L.(1974).Consensus Among Judges as a Function of the Amount of Information.Educational and Psychological Measurement,34,91-101.
23. O`Reilly III, C. A.(1980).Individuals and Information Overload in Organizations: Is More Necessarily Better?.Academy of Management Journal,23(December),684-696.
24. Porter, L. W.,Steers, R. M.,Mowday, R. T.,Boulian, P. V.(1974).Organizational Commitment, Job Satisfactory, and Turnover Among Psychiatric Technicians.Journal of Applied Psychology,59(5),603-609.
25. Reichers, A. E.(1985).A Review and Reconceptualization of Organizational Commitment.Academy of Management Review,10(3),465-476.
26. Schick, A. G.,Gordon, L. A.,Haka, S.(1990).Information Overload: A Temporal Approach.Accounting, Organizations and Society,15(3),199-220.
27. Shields, M. D.(1983).Effects of Information Supply and Demand on Judgment Accuracy: Evidence from Corporate Managers.The Accounting Review,58(2),284-303.
28. Shields, M. D.(1983).Effects of Information Supply and Demand on Judgment Accuracy: Evidence from Corporate Managers.The Accounting Review,58(2),284-303.
29. Sohi, R. S.(1996).The Effects of Environmental Dynamism and Heterogeneity on Salespeople`s Role Perceptions, Performance and Job Satisfaction.European Journal of Marking,30(7),49-67.
30. Southwood, K. E.(1978).Substantive Theory and Statistical Interactions: Five Models.American Journal of Sociology,83(5),1154-1203.
31. Tushman, M. L.,Nadler, D. A.(1978).Information Processing as an Integrating Concept in Organization Design.Academy of Management Review,3(3),613-624.
32. Van de Ven, A. H.,Delbecq, A. L.(1974).A Task Contingent Model of Work-Unit Structure.Administrative Science Quarterly,19(2),183-197.

1. 謝俊吉、盧正宗、祝道松(2014)。策略性績效評估系統對銀行債權管理績效影響之探討：以權益公平認知與目標一致性為中介影響變數。當代會計，15(1)，27-62。