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| Title: | 預算目標參與程度與酬勞計劃對績效及預算虛估影響之研究 |
| Authors: | 劉俊儒
LIU, JUN-RU |
| Contributors: | 吳安妮
WU, AN-NI
劉俊儒
LIU, JUN-RU |
| Keywords: | 酬勞計劃
預算虛估
預算參與
會計 |
| Date: | 1992
1991 |
| Issue Date: | 2016-05-02 15:16:15 (UTC+8) |
| Abstract: | 預算制度乃現今企業廣泛採用的管理會計技術之一，而預算參與(Budgeting |
| Reference: | 一、中文部份
1 吳安妮，企業合併及購併之特質、特性、策略及合購併後績效情況之研究，行政院國家科學委員會專題研究計劃成果報告，民國八十年。
2 何培基編譯， SAS/PC 高等統計(下冊) ，松崗電腦圖書資料有限公司，民國七十八年一月初版。
3. 何培基，商用統計學與SAS/PC 應用，長諾資訊圖書公司，民國七十九年一月。
4 顏月珠，商用統計學，三民書局，民國七十八年。
5 黃俊英，多變量分析，中國經濟企業研究所，民國八十年四版。
6 楊國樞等著，社會及行為科學研究法(上冊) ，東華書局，民國七十八年。
7. 林清山，多變項分析統計法，東華書局，民國七十九年。
8 王金來，應用代理理論建立均衡參與預算模式之研究，國立政治大學會計研究所未出版碩士論文，民國七十四年。
9 陳富煒?企業整體預算及其控制之研究，國立政治大學會計研究所未出版碩士論文，民國七十四年。
1 0 盤淑貞，性格特質、預算制度與生產主管工作滿足及績效之關係。 國立政治大學會計研究所未出版碩士論文，民國七十七年。
1 1 戴杏芳，領導型態對員工達成預算態度的影響，國立政治大學會計研究所未出版碩士論文，民國七十七年。
M 顏漏有，會計資訊在管理決策上運用之研究一一我國企業界現階段之探討。國立政治大學會計研究所未出版碩士論文，民國六十八年。
13 .魏富田，行為科學在企業預算上之作用，國立政治大學會計研究所未出版碩士論文，民國六十四年。
14. 羅清泉，從行為激勵層面探討責任會計制度下之成本分攤，國立政治大學會計研究所未出版碩士論文，民國六十八年。
1 5 陳昕伶，組織特徵一預算制度與激勵及績效關係之研究，國立政治大學會計研究所未出版碩士論文，民國七十八年。
1 6 洪佳君，組織行為對預算編製影響之研究，國立政治大學會計研究所未出版碩士論文，民國七十九年。
17. 陳正芳，營業預算與目標管理的結合運用，東吳大學會計研究所未出版碩士論文，民國七十七年。
18 黃瓊慧，企業責任中心主管激勵與組織承諾之研究，國立政治大學會計研究所未出版碩士論文，民國七十四年。
1 9 俞洪昭，重要性判斷行為之研究一一透視模型之應用，國立政治大學會計研究所未出版碩士論文，民國七十七年。
20 盛揚翼，比較目標設定理論與期望理論對工作表現之
解釋力，國立政治大學心理研究所未出版碩士論文，民國七十八年。
二、英文部份
1. Argris, C. 1952. The Impact of Budgets on People. The Control lership Foundation.
2. Brownell, Peter. 1981. Participation in Budgeting, Locus of Control and Organization Effectiveness. The Accounting Review (October): 844-860.
3. -------. 1982. A Field Study Examination of Budgetary Participation and Locus of Control.The Accounting Review (October): 766-777.
4. -------. 1982. Participation in the Budgeting Process: When It Works and When It Doesn`t.Journal of Accounting Literature 1 : 124-153.
5. -------, and Morris, McInnes. 1986. Budgeting Participation, Motivation, and Manangerial Performance. The Accounting Review (October):587-600.
6 . Collins, F. 1978. The Interaction of Budgeting Characteristics and Personality Variables with Budgetary Response Attitudes. The Accounting Review (April): 324-335.
7 . Chow, C. 1983. The Effects of lob Standard Tightness and Compensation Scheme on Performance: An Exploration of Linkages.The Accounting Review (October): 667-685.
8. -------.1983. Providing Incentives to Limit Budgetary Slack. Cost and Management
(September-October): 37-41.
9. -------, Cooper C. and Waller, W. 1988. Participative Budgeting: Effects of a Truth-Inducing Pay Scheme and Information Asymmetry on Slack and Performance.
The Accounting Review (January): 111-122.
10. Cooper, J , 1985. Compensation Contract Self Selection,Participative Standard Setting and Job Performance. Doctoral Dissertation.University of North Carolina at Chapel Hill.
11. Demski, J. and G. f`eltham. 1978. Ecnomic Incentives in Budgetary Control Systems. The Accounting Review (April): 336-359.
12. Dillard, F. and Fisher, J. 1990. Compensation Scheme, Skill Level, and Task Performance: An Experimental Examination. Decision Sciences 21: 121-137.
13. Dunk, Alan, S. 1989. Budget Emphasis Participation and Managerial Performance: A Kote. Accounting Organization and Society:321-324.
14. Gary P. Latham, and Gary, A. Yuki. 1976.Effects of Assigned and Participative Goal Setting on Performance and Job Satisfaction.Journal of AppJ ied Psychology 61: 166-171.
*15. Hofstede, G. H. 1967. The Game of Budget Control. The Ketherlands: Koninklijke Van Gorcum and Comp. N. V. Assen.
*16. Hopwood, A. G. 1973. An Accounting System and Mangerial Behavior. Saxon House. London.
17. Ken, 1I1ilani. 1975. The Relationship of Participation in Budget-Setting to Industrial Superior Performance and Attitude: A field Study. The Accounting Review (April): 274-284.
18. Kenis, I. 1979. Effects of Budgetary Goal Characteristics on Managerial Attitudes and Performance. The Accounting Review (October):707-721.
19. Leavins, John R. 1987. An Examination of Budget Slack within on Expectancy Theory framework. Doctoral dissertation. University of Huston.
20. Luka, Kari. 1988. Budgetary Biasing in Organizations: Theortical Framework and
Empirical Evidence. Accounting, Organization and Society 13: 281-301.
21. Merchant, Kennth, A. 1981 The Design of the Corporate Budgeting System: Influence on Mangerial Behavior and Performance. The Accounting Review (October): 813-828.
22. -------1985. Budgeting and the Propensity to Create Budgetary Slack. Accounting,
Organization and Society 10: 201-210.
23. Onsi, Mohamed. 1973. Factor Analysis of Behavioral Variables Affecting Budgetary Slack. The Accounting Review (July): 635-548.
24 . -------1975. Simulation of the Ecnomic Factors Affecting Organizational Slack: A
Factorial Design. Decision Science 6: 78-91.
25. Otley, David, T. 1978. Budget Use and Managerial Performance. Journal of Accoutnig Research 16 (Spring): 122-149.
26. Ronen, J. and J. L. Livingstone. 1975. An Expectancy Theory Approach to the Motivational Impact of Budgets. The Accounting Review (October): 671-685.
27. Schiff, Micheal, and Lewin, A. 1970. The Impact of People on Budgets. The Accounting Review (April: 259-269.
28. Searfoss, D. G. 1976. Some Behavioral Aspect of Budgeting for Control: An Emoirical Study.Accounting, Organization and Society 4:375-385.
29. Steers, R. M. 1976. factors Affecting Job Attitudes in a Goal-Setting Environment.Academy of Management Journal 01arch) : 6-16.
*30 . Vroom, H. 1964. Work and Motivation. New York: Wiley.
31. Waller, W. 1988. Slack in Participative Budgeting: The Joint Effect of a TruthInducing Pay Scheme and Risk Preferences.Accounting, Organization and Society 13:87-98 .
32. ------- , and Chow, C. 1985. The Self-Selection and Effort Effects of Standard-Based Employment Contracts: A framework and Some Empirical Evidience . The Accounting Review (July): 458-476.
33. Weitzman, M. 1976. The New Soviet Incentive Model. Bell Journal of Economics (Spring):251-257.
34 . ------- . 1980. The Ratchet Principle and Performance Incentives. Bell Journal of
Economics (Spring): 302-308.
35. Young, S. Mark. 1985. Participative Budgeting:The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack. Journal of Accounting Research 23 (Autumn): 829-842. |
| Description: | 碩士
國立政治大學
會計學系 |
| Source URI: | http://thesis.lib.nccu.edu.tw/record/#B2002004680 |
| Data Type: | thesis |
| Appears in Collections: | [會計學系] 學位論文
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