第五章 結論與建議
第四節 研究限制與未來研究之建議
本研究對於未來研究提出許多建議，建議如下：
(1)本研究發現對於共同方法變異的議題，在國外研究上已討論了數十年，
但在國內研究上，卻僅僅於近年來始獲得重視。本研究並未針對共同方法變異進 行檢測，但是該問題卻可能於研究或問卷發放前就可預防。彭台光、高月慈、林 鉦棽(2006) 就指出兩種有效事前預防共同方法變異的方法：分別採取不同方法 蒐集資料及問卷設計。本研究建議未來的預算相關研究該採取這些方法，以有效 預防共同方法變異的問題。
(2)在過去的文獻中，雖然參與式的預算制度一直被視為相當重要的機制之 一，然而，有許多的管理會計變數在未來仍值得研究者投入更多的努力，例如預 算的困難度、預算基礎的獎酬制度等等，都可能在我們所提出的理論模型中扮演 重要的角色。
(3) 關於本研究所探討之相關變數間關係的探討，在過去的文獻及研究中，
仍都相當缺乏，例如自我效能的中介角色及欲算強調對於態度的影響等等。或許 是未來相關研究可發展的方向之一。而對於未來研究，確認變數間的直接效果或 間接效果亦顯得相當重要。甚至應該提出納入更多變數的整合性研究，抑或提出 縱斷面的多年期相關研究來探討變數間的因果關係。
(4) 除此之外，在過去的研究中曾提及，本研究探討的中介變數，如上司信 任，有可能會出現東西文化認知上的差異(Atuahene-Gima & Li, 2002; Luo, 2002)，而導致結果的不同，然而，在本研究中並未針對這方面的限制進行處理，
在未來的相關研究或許可進行更深入的探討。
參考文獻
一、中文部分
1. 林清山，「線性結構關係（LISREL）電腦程式的理論與應用」，中國 測驗學會測驗年刊，31，1984， 149-164。
2. 祝道松、林淑美、倪豐裕，預算目標困難度對預算參與預算目標接受度 與管理績效間關係影響之探討：以台灣地區製造業為例，管理學報，
20(5)，2003，1023-1043。
3. 倪豐裕、邱炳乾，參與式預算制度對預算寬列傾向的影響之實證研究:
以任務不確定及偵測寬列能力為調節變數，當代會計，1(1)，2000，
41-54。
4. 倪豐裕、邱炳乾，內外控人格特質和任務不確定性對參與式預算制度效 能的影響，台大管理論叢，12(1)，2001，123-148
5. 倪豐裕、祝道松，預算過程參與程度對於預算反攻能行為影響之探討-以上司評估部屬管理績效之領導風格為情境變數，交大管理學報，
16(1)，1996，161-182。
6. 倪豐裕、祝道松，資訊不對稱和預算參與、預算強調對預算寬列之交互 作用，管理評論，17(2)，1998，71-96。
7. 倪豐裕、陳火坤，任務不確定性及情感性組織承諾於參與式預算制度與 部門績效關係影響之研究，第11 屆比較管理國際學術會議論文集，
2001，115-130。
8. 倪豐裕、蔡惠丞，預算參與、預算強調、任務不確定性對管理績效影響 之研究-三維交互作用效果之檢定，管理學報，14(1)，1997，1-14。
9. 倪豐裕、蘇志泰，組織規模和動機對參與式預算制度效能的影響，商管 科技季刊，2(3)，2001，299-318
10. 倪豐裕、陳火坤、陳以亨，預算目標困難度、任務不確定、預算強調對 績效影響之研究：調節迴歸分析，商管科技季刊，2(1)，2001，67-85。
11. 彭台光、高月慈、林鉦棽，管理研究中的共同方法變異：問題本質、影 響、測試和補救，管理學報，23（1），2006，77-98。
12. 黃芳銘，結構方程模式理論與應用，臺北：五南圖書出版股份有限公司，
2002。
13. 蘇志泰、倪豐裕，策略型態和角色模糊對預算制度效能的影響，中山管 理評論，11(4)，2003。
二、英文部分
1. Allen, T. D., & Rush, M. C. 1998. The effects of organizational citizenship behavior on performance judgments: Afield study and a laboratory experiment. Journal of Applied Psychology, 83(2), 247-260.
2. Anderson, J. C. 1988. Management: Skills, Functions, and Organization Performance. 2nd ed. Minneapolis/St. Paul: West Publishing.
3. Anderson, J. C., & Gerbing, D. W. 1988. Structural equation modeling in practice: A review and recommended two-step spproach. Psychological Bulletin, 103(3):411-423.
4. Atuahene-Gima, K., & Li, H. 2002. When does trust Matter? Antecedents and contingent effects of supervisee trust on performance in selling new products in China and the United States. Journal of Marketing, 66(July):61-81.
5. Bagozzi, R. P. 1980. Performance and satisfaction in an industrial sales force:
An examination of their antecedents and simultaneity. Journal of Marketing, 44:65-77.
6. Bagozzi, R. P., & Yi, Y. 1988. On the evaluation of structural equation model. Journal of the Academy of Marketing Sciences, 16(1):74-94.
7. Baiman, S., & Lewis, B. L. 1989. An experiment testing the behaveioral equivalentce of strategically equivalent employment contracts. Jounal of Accounting Research, 27, 1-20.
8. Bandura, A. 1977. Self-efficacy: Toward a unifying theory of behavioral change. Psychological Review, 84(2):191-215.
9. Bandura, A. 1986. Social foundations of thought and action: A social cognitive theory. Englewood Cliffs, NJ: Prentice-Hall.
10. Bandura, A. 1997. Self-efficacy: The exercise of control. New York, NY:
Freeman.
11. Bandura, A. 2000. Self-efficacy: The foundation of agency. In Perrig W. J.
and Grob A. (Eds.), Control of human behavior, mental processes and consciousness: 17-33. Mahwah, NJ: Earlbaum.
12. Barling, J., & Beattie, R. 1983. Self-efficacy beliefs and sales performance.
Journal of Organizational Behavior Management, 5(1):41-51.
13. Baron, R. M., & Kenny, D. A. 1986. The Moderator-Mediator variable distinction in social psychological research: Conceptual, strategic, and statistical considerations. Journal of Personality and Social Psychology, 51(6):1173-1182.
14. Basch J., & Fisher, C. D. 2000. Affective events-emotions matrix: A classification of work events and associated emotions. In Ashkanasy N. M.,
Haertel E. J. & Zerbe W. J. (Eds), Emotions in the workplace: Research, theory and practice, Westport, CT: Uuorum Books.
15. Bateman, T. S., & Snell, S. A. 2004. Management: The new competitive landscape (6th Ed.). New York, NY: McGraw-Hill.
16. Bateman, T. S., & Strasser, S. 1984. A longitudinal analysis of the antecedents of organizational commitment. Academy of Management Journal, 27(1):95-112.
17. Behrman, D. N., & Perreault, W. D. 1984. A role stresss model of the performance and satisfaction of Industrial salespersons. Journal of Marketing, 48(Fall):9-21.
18. Bishop, R.A. 1991. Incentive, moral hazard, and risk aversion: Intrafirm resource allocations and determinants of budgetary slack. Doctoral Dissertation. University of Arisona:164-74.
19. Bodenhausen, G.V. 1993. Emotions, arousal, and stereotypic judgments: A heuristic model of affect and stereotyping. In D.M. Mackie & D.L.
Hamilton (Eds), Affect, Cognition, and stereotyping: Interactive processes in group perception(pp.13-37., San Diego: Academic Press
20. Bourgeois, L. 1981. On the measurement of organizational slack. Academy of Management Review, 6:29-39.
21. Brayfield, A. H., & Crockett, W. H. 1955. Employee attitudes and employee performance. Psychological Bulletin, 52(5):396-424.
22. Brown, S. P., & Peterson, R. A. 1993. Antecedents and consequences of salesperson job satisfaction: meta- analysis and assessment of causal effects. Journal of Marketing Research, 30(1):63-77.
23. Brownell, P. 1981. Participation in budgeting, locus of control and organizational effectiveness. The Accounting Review, 56(4):844-860.
24. Brownell, P. 1982a. The role of accounting data in performance evaluation, budget participation, and organizational effectiveness. Journal of Accounting Research, 20(1):12-27.
25. Brownell, P. 1982b. A field study examination of budgetary participation and locus of control. The Accounting Review, 57(4):766-777.
26. Brownell, P. 1982c. Participation in budgeting process: When it works and when it doesn't. Journal of Accounting Literature. 1:124-53.
27. Brownell, P. 1983. Leadership style, budgetary participation and managerial behavior. Accounting, Organizations and Society, 8(4):307-321.
28. Brownell, P. 1985. Budgetary systems and the control of functionally differentiated organizational activities. Journal of Accounting Research, 23(2):502-512.
29. Brownell, P., & Dunk, A. 1991. Task uncertainty and its interaction with budgetary participation and budget emphasis: some methodologyical issues and empirical investingation. Accounting, Organizations and Society, 16:693-703.
30. Brownell, P., & Hirst, M. 1986. Reliance on accounting information, budgetary participation and task uncertainty: Tests of a three-way interaction. Journal of Accounting Research, 24(2):241-249.
31. Brownell, P., & McInnes, M. 1986. Budgetary participation, motivation, and managerial performance. The Accounting Review, 61(4):587-600.
32. Brownell, P., & Merchant, K. 1990. The budgetary and performance influences of product standardizeation and manufactureing processs automation. Journal of Accounting Research, 28:388-397.
33. Buchanan, B. 1974. Building organizational commitment : The socialization of managers in work organizations. Administrative Science Quarterly, 19(4):533-546.
34. Cammann, C. 1976. Effects of the use of control systems. Accounting, Organizations and Society, 1(4):301-313.
35. Chenhall, R. H. 1986. Authoritarianism and participative budgeting: A dyadic analysis. The Accounting Review, 61(2):263-272.
36. Chenhall, R. H., & Brownell P. 1986. The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable. Accounting, Organizations and Society, 13(3):225-233.
37. Cherrington, D. J. 1989. Organization behavior. MA: Simon and Schuster.
38. Cherrington, D. J., & Cherrington, J. O. 1973. Appropriate reinforcement contingencies in the budgeting process. Journal of Accounting Research, 11(3):225-253.
39. Collins, F. 1978. The interaction of budgeting characteristics and personality variables with budgetary response attitudes. The Accounting Review, 53(2):324-335.
40. Cook, J., & Wall, T. D. 1980. New work attitudes measures of trust, organizational commitment and personal need non-fulfillment. Journal of Organizational Psychology, 53(1): 39-52.
41. Cronbach, L. J 1951. Coefficient alpha and the internal structure of tests.
Psychometrika, 16(3):297-334.
42. Das, T. K., & Teng, B. S. 1998. Between trust and control: Developing confidence in partner cooperation in alliances. Academy of Management Review, 23(3):491-512.
43. Douglas, P. C. & Wier, B. 2005. Cultural and ethical effects in budgeting
systems: A comparison of U.S. and Chinese managers. Journal of Business Ethics, 60:159-174.
44. Driscoll, J. W. 1978. Trust and participation in organizational decision making as predictors of satisfaction. Academy of Management Journal, 21(1):44-56.
45. Dubinsky, A. J., & Hartley, S. W. 1986. A path-analytic study of a model of salesperson performance. Journal of the Academy of Marketing Science, 14(Spring):36-46.
46. Dunk, A. S. 1989. Budget emphasis, budget participation and managerial performance: A note. Accounting, Organizations and Society, 14(4):321-324.
47. Dunk, A. S. 1992. Reliance on budgetary control, manufacturing process automation and production subunit performance: A research note.
Accounting, Organizations and Society, 19:195-203.
48. Dunk, A. S. 1993. The effect of budget emphasis and information asymmetry on the relation between budgetary participateon and slack. The Accounting Review, 68(2):400-410.
49. Dunk, A. S. 1995. The joint effects of budget slack and task uncertainty on subunit performance. Accounting & Finance, 35(2):61-75.
50. Dunk A. S., & Nouri, H. 1998. Antecedents of budgetary slack: A literature review and synthesis. Journal of Accounting Literature, 17:72-96.
51. Earley, P. C. 1986. Trust, perceived importance of praise and criticism, and work performance: An examination of feedback in the United States and England. Journal of Management, 12(4):457-473.
52. Folkman, S., & Lazarus, R. S. 1984. Stress, Appraisal, and Coping. New York: Springer Publishing Company.
53. Fornell, C., & Larcker, D. F. 1981. Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1):39-50.
54. Gable, S. L., Reis, H. T., & Eliott, A. J. 2000. Behavioral activeation and inhibition in everyday life. Journal of Personality and Social Psychology, 78: 1135-1149.
55. Gist, M. E., & Mitchell, T. R. 1992. Self-efficacy: A theoretical analysis of its determinants and malleability. Academy of Management Review, 17(2):183-211.
56. Govindarajan, V. 1984. Appropriateness of accounting data in performance evaluation: An empirical examination of environmental uncertainty as an intervening variable. Accounting, Organizations and Society, 9:125-136.
57. Graham, J. W. 1991. An essay on organizational citizenship behavior.
Employee Responsibilities & Rights Journal, 4(4):249-270.
58. Hair, J. F. Jr., Anderson, R. E., Tatham, R. L., & Black, W. C. 1998.
Multivariate data analysis (5th ed.). Upper Saddle River, NJ: Prentice-Hall International.
59. Hartline, M. D., & Ferrell, O. C. 1996. The management of customer-contact service employees: An empirical investigation. Journal of Marketing, 60(4):52-70.
60. Hofstede, G. H., 1968. The Game of Budget Control. London: Tavistock.
61. Hopwood, A. 1972. An empirical study of the role of accounting data in performance evaluation. Journal of Accounting Research, Supplement, 10, 156-182.
62. Jones, G. R. 1986. Socialization tactics, self-efficacy, and newcomers’
adjustments to organizations. Academy of Management Journal, 29(2):262-279.
63. Jöreskog, K. G., & Sörbom, D. 1992. LISEREL: A guide to the program and applications, 3rd Eds., Chicago: Scientific Software International Inc.
64. Jöreskog, K. G., & Sörbom, D. 1993. LISREL 8: Structural equation modeling with the SIMPLIS command language, NJ: Scientific Software.
65. Judge, T. A., & Bono, J. E. 2001. Relationship of core self-evaluations traits- self-esteem, generalized self-efficacy, locus of control, and emotional stability- with job satisfaction and job performance: A meta-analysis. Journal of Applied Psychology, 86(1):80-92.
66. Kenis, I. 1979. Effects of budgetary goal characteristics on managerial attitudes and performance. The Accounting Review, 54(4):707-721.
67. Kim, W. C., & Mauborgne, R. A. 1993. Procedural justice, Attitude, and subsidiary top management compliance with multinationals’ corporate strategic decisions. Academy of Management Journal, 36(3):502-526.
68. Konovsky, M. A., & Pugh, S. D. 1994. Citizenship behavior and social exchange. Academy of Management Journal, 37(3):656-669.
69. Kren, L. 1992. Budgetary participation and managerial performance: The impact of information and environmental volatility. The Accounting Review, 67(3):511-526.
70. Kren, L. 1993. Control system effects on budgetary slack. Advances in Management Accounting, 2:109-118.
71. Lagace, R. R. 1991. An exploratory study of reciprocal trust between sales management and salespersons. Journal of Personnel Selling and Sales Management, 11(2):49-58.
72. Latham, G. P., Winters, D. C., & Locke, E. A. 1994. Cognitive and motivational effects of participation: A mediator study. Journal of Organizational Behavior, 15(1):49-63.
73. Lau, C., Low, L., & Eggleton, I. 1995. The impact of reliance on accounting performance measures on job-related tension and managerial performance:
additional evidence. Accounting, Organizations and Society, 20:359-381.
74. Lazarus, R.S. 1991. Emotion and adaptation. New York: Oxford University Press.
75. Leavins, J. R., Omer K., & Vilutis A. 1995. A compareative study of alternative indicators of budgetary slack. Managerial Finance, 21(3):52-67.
76. Lee, C., & Gillen, D. J. 1989. Relationship of type A behavior pattern, self-efficacy perceptions on sales performance. Journal of Organizational Behavior, 10(1):75-81.
77. Levin, I., & Stokes, J.P. 1989. Dispositional approach to job satisfaction:
Role of negative affectivity. Journal of Applied Psychology, 74:752-758.
78. Lewicki, R. J., McAllister, D. J., & Bies, R. J. 1998. Trust and distrust: New relationships and realities. Academy of Management Review, 23(3):438-458.
79. Lewis, J. D., & Weigert, A. 1985. Trust as a social reality. Social Forces, 63(4):967-985.
80. Libby, T. 1999. The influence of voice and explanation on performance in participative budgeting setting. Accounting, Organizations and Society, 24(2):125-137.
81. Libby, T. 2001. Referent cognitions and budgeting fairness: A research note.
Journal of Management Accounting Research, 13(1):91-105.
82. Liou, K. T. 1995. Understanding employee commitment in the public organizations: A study of the juvenile detention center. International Journal of Public Administration, 18(8):1269-1295.
83. Locke, E. A. 1968. Toward a theory of task motivation and incentives.
Organizational Behavioral and Human Performance, 3(2):159-189.
84. Locke, E. A., Frederick, E., Lee, C., & Bobko, P. 1984. The effect of self-efficacy, goals, and task strategies on task performance. Journal of Applied Psychology, 69(2):241-251.
85. Locke, E. A., & Latham. G. P. 1990. A Theory of Goal Setting and Task Performance. Englewood Cliffs, NJ: Prentice-Hall.
86. Lowe, A. E. & Shaw R. W. 1968. An analysis of managerial biasing:
Evidence from a company’s budgeting processs. Journal of Management
Studies, (October):304-315.
87. Lukka, K. 1988. Budgetary biasing in organizations: Theoretical framework and empirical evidence. Accounting, Organizations and Society, 13(3):281-301.
88. Luo, Y. 2002. Building trust in cross-cultural collaborations: Toward a contingency perspective. Journal of Management, 28(5):669-694.
89. Magner, N., Welker, R. B., & Campbell, T. L. 1995. The interactive effect of budgetary participation and budget favorability on attitudes toward budgetary decision makers: A research note. Accounting, Organizations and Society, 20(7):611-618.
90. Mahoney, T. A., Jerdee, T. H., & Carroll, S. J. 1963. Development of Managerial performance: A research approach. Cincinnati, OH:
South-western Publishing Company.
91. Mahoney, T. A., Jerdee, T. H., & Carroll, S. J. 1965. The job(s) of management. Industrial Relations, 4(2):97-110.
92. Mathieu, J. E., Martineau, J. W., & Tannenbaum, S. I. 1993. Individual and situational influences on the development of self-efficacy. Personnel Psychology, 46(1):125-147.
93. Mayer, R. C., Davis, J. H., & Schoorman, F. D. 1995. An integrative model of organizational trust. Academy of Management Review, 20: 709-734.
94. Mayer, R. C., & Schoorman, F. D. 1998. Differenting antecedents of organizational commitment: A test of March and Simons’ Model.
Journal of Organizational Behavior, 19(1):15-28.
95. McAllister, D. J. 1995. Affect- and cognition-based trust foundations for interpersonal cooperation in organizations. Academy of Management Journal, 38(1):24-59.
96. McDonald, T., & Siegall, M. 1992. The effects of technological self-efficacy and job focus on job performance, attitude, and withdrawal behaviors. The Journal of Psychology, 126(5):465-475.
97. Merchant, K. 1981. The design of the corporate budgeting system:
Influences on managerial behavior and performance. The Accounting Review, 56(4):813-829.
98. Merchant, K. 1985. Bugeting and the propensity to create budgetary slack.
Accounting, Organizations and Society, 10:201-210.
99. Meyer, J. P., & Allen, N. J. 1984. Testing the ‘side-bet theory’ of organizational commitment: Some methodological considerations. Journal of Applied Psychology, 69(3):372-378.
100.Mia, L. 1988. Managerial attitude, motivation and the effectiveness of
budget participation. Accounting, Organizations and Society, 13(5):465-475.
101.Mia, L. 1989. The impact of participation in budgeting and job difficulty on managerial performance and work motivation: A research note.
Accounting, Organizations and Society, 14(4):347-357.
102.Milani, K. 1975. Budget-setting, performance and attitudes. The Accounting Review, 5(2):274-284.
103.Morris, W.N. 1989. Mood: The frame of mind. New York: Springer-Verlag.
104.Mowday, R. T., Porter, L. W., & Steers, R. M. 1982. Employee-organization Linkages. New York, NY: Academic Press.
105.Mowday, R. T., Steers, R. M., & Porter, L. W. 1979. The measurement of organizational commitment. Journal of Vocational Behavior, 14(2):224-247.
106.Nouri, H. 1994. Using organizational comm.itment and job involvement to predict budgetary slack: A research note. Accounting, Organizations and Society, (April):289-295.
107.Nouri, H., & Parker, R. J. 1996. The relationship between budget participation and job performance: The roles of budget adequacy and organizational commitment. Accounting, Organizations and Society, 23(5):467-483.
108.Nunnally, J. C. 1978. Psychometric Theory. New York, NY: McGraw-Hill.
109.Oldham, G. R., & Fried, Y. 1987. Employee reactions to workspace characteristics. Journal of Applied Psychology, 72:75-80.
110.Onsi, M. 1973. Simulation of economic factors affecting organizational slack: A factor design. Decision Science. 6:78-91.
111.Otley, D. 1978. Budget use and managerial performance. Journal of Accounting Research, 16:122-149.
112.Parker, R. J., & Kyj, L. 2006. Vertical information sharing in the budgeting process. Accounting, Organizations and Society, 31(1):27-45.
113.Pillai, R., Schriesheim, C. A., & Williams, E. S. 1999. Fairness perceptions and trust as mediators for transformational and transactional leadership: A two-sample study. Journal of Management, 25(6):897-933.
114.Pope, P. E. 1984. Information asymmetry in participative budgeting: A bargaining approach. Journal of Business Finance and Accounting, 11:
41-59.
115.Porter, L. W., Steers, R. M., Mowday, R. T. & Boulian, P. V. 1974.
Organizational commitment, job satisfyactory, and turnover among psychiatric technicians. Journal of Applied Psychology, 59(9):603-609.
116.Prussia, G. E., Anderson, J. S., & Manz, C. C. 1998. Self-leadership and performance outcomes: The mediating influence of self-efficacy. Journal of Organizational Behavior, 19(5):523-538.
117.Randall, D. M. 1990. The consequences of organizational commitment:
Methodological investigation. Journal of Organizational Behavior, 11(5):361-378.
118.Rhodes, S. R., & Steers, R. M. 1981. Conventional vs. worker-owned organizations. Human Relations, 34(12):1013-1035.
119.Rich, G.. A. 1997. The sales managers as a role model: Effects on trust, job
119.Rich, G.. A. 1997. The sales managers as a role model: Effects on trust, job