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Title:	結構、環境、互依性三者與管理會計系統關係之研究
Authors:	賴淑哲
Contributors:	蔡信夫賴淑哲
Date:	1989
Issue Date:	2016-05-04 14:22:30 (UTC+8)
Abstract:	論文提要內容: 依權變理論之觀點而言，有效的管理會計系統，應要能與其運作的組織環境相互配合。本研究即針對此一問題，而探討結構、環境、互依性等系絡變數與管理會計系統資訊特性有用性認知間之關係。木文於文獻探討中，就所收集、研讀之文獻，分別依組織結構、環境、互依性、資訊特性等各項變項之涵義、理論及相互關係加以探討。並於最後一節中舉出近幾年來相關研究之實證結果，以供嗣後與木研究結果加以比較。本研究係以企業之財務經理為研究對象，用問卷作為調查工具。自變項選定為組織結構－分權化程度、外部環境之不確定性認知、組織互依程度此三項。依變項則為外部導向、事前性、非財務性三項資訊特性之有用性認知。經由變異數分析、皮爾森積差相關、淨相關、逐步迴歸等各項統計方法分析之後，其結果可歸納如下: (一)外部環境不確定性愈高、組織互依性愈高；則管理者對外部導向資訊特性的有用性認知亦會愈高。 (二)外部環境不確定性愈高、組織互依性愈高；則管理者對事前性資訊特性的有用性認知亦會愈高。 (三)外部環境不確定性愈高，則管理者對非財務性資訊特性的有用性認知亦會愈高。 (四)年齡、教育程度、公司規模對資訊特性偏好無顯著影響。
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Description:	碩士國立政治大學會計學系
Source URI:	http://thesis.lib.nccu.edu.tw/record/#B2002005767
Data Type:	thesis
Appears in Collections:	[Department of Accounting] Theses

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