Does Uncertainty Always Drive Managers to Create Budgetary Slack? An Investigation into the Moderating Effect of Tolerance for Ambiguity

不確定性是否總能迫使管理者提高預算寬列？考量模糊容忍度的調節效果

邱炳乾(Bing-Chyan Chiou)

環境不確定 ； 工作不確定 ； 模糊容忍度 ； 預算寬列 ； Environmental uncertainty ； Task uncertainty ； Tolerance for ambiguity ； Budgetary slack

會計審計論叢

4卷2期（2014 / 12 / 01）

83 - 104

英文

雖然過去研究發現不確定性是影響預算寬列的重要因素，但是鮮少有研究探討管理者的人格特質如何影響不確定與預算寬列的關係。本研究除了檢視不確定性之不同構面與預算寬列的直接關係外，更進一步檢視管理者模糊容忍度的調節效果。經由問卷調查上市公司316位主管，並透過LISREL結構方程分析發現，環境不確定與工作不確定對預算寬列分別存在顯著的直接且正向的效果。但是此關係卻受到模糊容忍度所調節。亦即，當環境不確定或工作不確定增加時，模糊容忍度高的管理者之預算寬列程度顯著低於模糊容忍度低的管理者。此一結果顯示，透過管理者人格特質的篩選，組織可以降低不確定性誘發管理者寬列預算的程度。

Although there is consensus that uncertainty is a crucial factor behind the provision of budgetary slack, little research has investigated how managerial characteristics influence the uncertainty-budgetary slack relation. This study examines the direct relationship between uncertainty and budgetary slack as well as the contingent effect of managers' tolerance for ambiguity. Based on a survey of 316 managers working in publicly owned companies in Taiwan and using LISREL analysis, we find that environmental and task uncertainty both positively influence budgetary slack. Further, we show that the uncertainty-budgetary slack relation is moderated by tolerance for ambiguity. In other words, as task and environmental uncertainty increase, managers who have higher tolerance for ambiguity report less budgetary slack compared with individuals who have lower tolerance for ambiguity. This finding reveals that when eliminating uncertainty is difficult or unattainable, organization can recruits employee with high tolerance for ambiguity (TFA) to work under high uncertainty without creating excess budgetary slack.

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