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    題名: 歸因理論在管理控制系統中之應用
    作者: 姜家訓
    貢獻者: 杜榮瑞
    姜家訓
    日期: 1990
    1989
    上傳時間: 2016-05-03 14:13:18 (UTC+8)
    摘要: 論文提要內容
    本研究旨在應用歸因理論探討管理控制系統之回饋過程中所隱含的認知因素。歸因理論認為:社會環境中之個人為了控制其所處環境，會設法蒐集相關的資訊線索來推論造成他人或自己行為結果之原因，而其所做之歸因判斷會影響其對於他人或自己未來行為結果之預期與其未來在特定社會情境下所採取的反應。本研究應用了歸因理論的觀念與命題探討管理控制系統所產生之回饋性資訊對於主管與部屬推論績效差異原因的影響，以及主管與都屬對於差異原因之判斷對於後續之差異調查行動、績效評估、部屬之激勵水準以及主管與部屬之互動關係的影響。
    本研究包括兩大部分:第一、經由文獻探討建立管理控制系統之歸因模式，並提出一組系統化的命題;第二、針對所提出的若干命題進行實證研究，包括二項實驗。
    第一項實證研究乃是以實地實驗的方式，由40位製造業生產部門之主管與領班填答一份開放式問卷，請其就問卷所描述之生產績效結果(包括產量與不良率兩項)判斷造成差異的可能原因，並列出其於進行差異調查時所欲蒐集的資訊種類。此項實驗之目的乃在檢驗歸因理論在管理控制系統之適用性，俾做為進一步應用歸因理論其他命題與設計第二項實驗的基礎;此外，亦檢驗主管與領班在判斷差異原因與資訊蒐尋行為上是否存有系統性差異，以及回饋性資訊之結果不明確(ambiguous)時對於判斷差異原因的影響。
    第二項實證研究係以實驗方式，由108名左右具實務經驗的企管進修班學生填答一份問卷。請其就問卷所描述之個案與生產績效結果(人工效率差異)判斷能力、努力、工作難度與運氣四項因素對於造成人工效率差異的相對影響，並請其從問卷所列的20項問題中依優先順序抗出在差異調查過程中最想了解的問題。此項實驗之目的乃在檢驗區別性，一致性與同意度三項資訊線索對於受試者判斷差異原因的影響，以及受試者對於差異之初步歸因與其後績之資訊蒐尋行為(即差異調查)的關係;此外，亦檢驗主管與部屬在判斷差異原因與資訊蒐尋行為上是否存有系統性差異。
    本研究希望經由歸因理論探討管理控制系統之回饋過程潛在的問題點，期有助於進一步透過制度設計、管理方法與會計資訊之改善提高管理控制系統之功能。
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    描述: 碩士
    國立政治大學
    會計學系
    資料來源: http://thesis.lib.nccu.edu.tw/record/#B2002005413
    資料類型: thesis
    顯示於類別:[會計學系] 學位論文

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