內外控人格特質對產品創新、管理會計資訊系統與組織績效間關係影響之探討

The Effect of Locus of Control on the Relationships among Product Innovation, Management Accounting Systems, and Organizational Performance

10.7118/JHSS.200812.0061

蔡惠丞(Huey-Cherng Tsai)；盧正宗(Cheng-Tsung Lu)；林麗霞(Li-Hsia Lin)；倪豐裕(Feng-Yu Ni)

產品創新 ； 管理資訊系統 ； 組織績效 ； 內外控人格特質 ； product innovation ； management accounting system ； organizational performance ； locus of control

人文暨社會科學期刊

4卷2期（2008 / 12 / 01）

61 - 70

繁體中文

本研究探討人格特質對產品創新、管理會計資訊系統(management accounting systems, MAS)與組織績效間關係之影響效果。以台灣上市、上櫃公司中電子相關產業之公司的財會部門、行銷部門、生產部門經理或廠長爲調查對象，有效樣本共132份，採用路徑分析進行假設的檢定。研究結果發現：1.產品創新、知覺MAS資訊有用性與組織績效三者間存在顯著的正向關係。2.產品創新與組織績效間，存在知覺MAS資訊有用性的間接效果。3.經理人的人格特質屬於内控型時，產品創新與知覺MAS資訊有用性的正向連結效果較外控型人格特質時爲高，但知覺MAS資訊有用性與組織績效的正向連結效果則無顯著不同。本研究結果意味著：企業建構一套完善的管理會計資訊系統將有助於企業績效的提升，若未能注意所選任經理人的人格特質，可能使得管理資訊系統無法得到預期的效果。

Department managers drawn from the electronic-industries companies listed on the Taiwan Stock Exchange were surveyed via questionnaire, from which 132 respondent samples were obtained to explore the effect of locus of control on the relationships among product innovation, management accounting systems (MAS), and organizational performance. Path analysis was employed to examine the hypotheses proposed in this study. The results showed statistically significant positive relationships among all three factors. Product innovation has an indirect effect on organizational performance through perceived usefulness of MAS information. When managers tend toward an internal locus of control, the linkage between product innovation and perceived usefulness of MAS information will be stronger. However, the linkage between perceived usefulness of MAS information and organizational performance indicated no statistical difference between an internal and an external locus of control. These findings strongly suggest that enterprise-construct perfect MASes are helpful in the promotion of organizational performance. However, the MAS will probably be unable to achieve the anticipated effect if it has been unable to attend to the locus of control when an enterprise appoints a manager.

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