預算控制制度對組織衰退影響之實證研究The Effects of Budgetary Control Systems on Organizations Experiencing Decline---An Empirical Study in Taiwan

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(4) !"#$%&'()* +,-./0123456789:;<-=>?@A BCDEFGH-8%IJKLMN-OPQ%1?RS TU-VWXStaw et al.,1981Y6Z*[\]^_`%/a bBCcdIefg%hijke?lmnopqrstu6 vwxyz{|}~~JKd}~.oPQ %?( 'b%{|}~~Gov y6%R*@A{|}~~.) %h<{|}~~ ¡6 ¢¢{|}~6. Abstract As managerial and research interest in organizational decline have steadily increased, a range of divergent conceptualizations and research findings have emerged con concerning the decline phenomenon. Among them, the 'threat rigidity theory' (Staw et al.,1981) has been identified as the widely accepted theory with regard to the response from the declining organizations. In addition, as organizational decline has become a pervasive situation, it's obvious that we are facing uneasy time requiring orgnaizations to have at least the same performance with less resouces. Accounting literature suggests that budget control is among the most used tools in enhancing control and efficiency. The bulk of organization literature, however, argues that the dysfunctional effects of budgetary control systems would be exemplified during the condition of organizational decline. The purpose of the study is to investigate the relationaship between budgetary control systems and organisational decline, and to examine the contingency argument of the dysfunctional effects of budgetary control systems of organizations experiencing decline, taking into consideration the environmental change. Keywords: Orgnaizational Behavior, Organizational Decline, Budgetary Control.. 1.

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(43) ó 4-2-2 þ56N7Pó 56fR 56½m £h´ XY£h´ XY k£ XYk£ XY k£ XYk£ XY £h¾ XY £h¾ XY 56æ 56Sm 100 h´ 4 X 7Y mm X Y 100 k 200 7 X12Y ¬m X Y 200 k 500 20 X31Y ü»m X Y 500 k 1000 10 X17Y !<m X Y 1000 h¾ 19 X33Y ½ m X Y 7í X Y TUV. X·Y56H<T$Öõlß ù' wxXCameron, K.S. 1983Y%£ß8%j è*$Ö¬ 'vT"#$ %h´R*¦§¨m [ï8%° @A¦§¨mb%?i1vT"#$ %EÞ h$Ö6 1.½ì56 Äø @A½ì567÷¥$ÖXb%ST³. ¬6 ó 4-2-3 ½ì56* ¿$Öß ¿ zæ %> ç~ Z & jk» & "fK ZÉç & 56à¿'ü< & â(û Z & TUV. !ó4-2-3ð%½ì56H<% ¿ST $Ößõb%Tç~ Z( z¢jk» ( z¢ "fK ZÉç( z¢56à¿'ü<( z¢â(û Z( z6Z=P% ¿3mõb%'(¨mvhj k» 56à¿'ü<H6Ñ%¼(¨m/H¨ m+m¢â7íWm ³GH6. 16.

(44) ó 4-2-4 ½ì56*¨m#ß$Öß ¨m#ß zæ %> )<fó & m»#ß³ª.)< & TUV. ¨m#ß$Ößõb% =Zó4-2-4ð%T)<f ó( z¢m»#ß³ª.)<( z6 ShZefæ=hÆÑ. 56vhm»#ß³ª.)<H6Ñ%1(7í56T *Ñ.°±+,¸-¢`5./<³GH6 ó 4-2-5 ½ì56*no¡¢$Öß no¡¢ zæ %> k²~³ 3 & ×·k8$~ & !0~³ 3 & ×B1~ & TUV. ó4-2-5=hÆÑ%no¡¢$Ößõb%Tk²~³. 3( z¢ ×·k8$~( z¢!0~³ 3( z¢ ×B1~( z6. 56éh ×·k8$~ H6Ñ%1(7í56@dûQR%N?õD ³~6 !ó4-2-6ð%½ì56*2èVû·$Ößõb%T 3ûèVd'm»( z¢45èVu"mu( z¢ ´²èVhó£ß( z¢3èV67õ+( z6Ze fæ=hÃ. 56éèV[×d'm»6 ó 4-2-6 ½ì56*2èVû·$Öß 2èVû· zæ %> 3ûèVd'm» & 45èVu"mu & ´²èVhó£ß & 3èV67õ+ & TUV. 2.þ56 L÷ @Aþ56H<.%7÷¥ $ÖXb%ST³ ¬6Äø%=Zó 4-2-7 ð¨m ¿$Öß6 þ56H<% ¿ST$Ößõb%T 17.

(45) ç~ Z( z¢jk» ( z¢"fK ZÉç ( z¢56à¿'ü<( z¢â(û Z( z6 Z=P% ¿3mõb%'(¨mvhjk» 56 à¿'ü<H6Ñ%¼(56Tâ7í½m Z³ õ+6 ó 4-2-7 þ56* ¿$Öß ¿ zæ %> ç~ Z & jk» & "fK ZÉç & 56à¿'ü< & â(û Z & TUV. ó 4-2-8 yz%¨m#ß$Ößõb%T)<fó( z¢ m»#ß³ª.)<( z6 ShZefæ=hÆÑ. 56v hm»#ß³ª.)<H6Ñ%¼(56TR89:;< =5Û¢">&?&@³QR6 ó 4-2-8 þ56*¨m#ß$Öß ¨m#ß zæ %> )<fó & m»#ß³ª.)< & TUV. ó4-2-9yz%no¡¢$Ößõb%Tk²~³ 3 ( z¢ ×·k8$~( z¢!0~³ 3( z¢ ×B1~( z6. 56éh ×·k8$~H 6 ó 4-2-9 þ56*no¡¢$Öß no¡¢ zæ %> k²~³ 3 & ×·k8$~ & !0~³ 3 & ×B1~ & TUV. Zó4-2-10yz%½ì56*2èVû·$Ößõb%T 3ûèVd'm»( z ¢45èVu"mu( z¢ 18.

(46) ´²èVhó£ß( z¢3èV67õ+( z6Ze fæ=hÃ. 56éèV[×d'm»6õÑ%3 èV67õ+jÅ#6 ó 4-2-10 þ56*2èVû·$Öß 2èVû· zæ %> 3ûèVd'm» & 45èVu"mu & ´²èVhó£ß & 3èV67õ+ & TUV. X¹Y56Zjóô ½ì56.þ56%Zj#zæ%>%=Zó 4-2-11 ð ó 4-2-11 zæ %>. 56j9:#ð ½ì56 þ56 33 25 63.46 41.66 *WX7YZ[\1]T^_YZ7Y TUV. 1.½ì56Zjóô *56Zjóô% ñèøZ½ì56 ð6¸êSðA56%T?h 87 ¥/$½ì2* 86 ¥½ì j566ÃÛ/$fæyz%RcR8%86 ¥í+56% 87 ¥j( 33 z%S(cR 63.466 ó 4-2-12 ½ì56jóô óô zæ %> {|}~~ & 3ûóô & ÓÖ & 56fK<ß & ï)u & `WX7YZ[\abc^_YZ7Y TUV. Zó4-2-12% =h+½ì56Aóô%T{| }~~( z¢3ûóô( z¢ÓÖ 19.

(47) ( z¢56fK<ß( z¢ï)u( z6õÑ% ¼(7í56T'Ê<¢PªB-.ÊË¢Óg#@R¢ À34~³6 2.þ56Aóô *þ56@A%¸êSðA56%T?h 87 ¥ /$þ2* 86 ¥þj566ÃÛ/$fæyz%RcR 8%86 ¥í+56% 87 ¥A( 25 z%S(cR 41.666 Zó4-2-13% =h+½ì56Aóô%T{| }~~(z¢3ûóô( z¢ÓÖ ( z¢ÓÖ( z¢ï)u( z6õÑ%¼ (7í56T3û ¿¢ý,C4¢â#§¢¶I ®î}~7+¢Ñ£ D¢ý,jR³6 ó 4-2-13 þ56Aóô óô zæ %> {|}~~ & 3ûóô & ÓÖ & 56fK<ß & ï)u & `WX7YZ[\abc^_YZ7Y TUV. QR0STUVQW2X "Ð?@AH#hóÇH»¿b6Rd»ð 8ÐjlöæEI lXVarimaxY!W»ð%tä. * 1 õQ¿b%7Fë÷ 71.8G6Pu»¿b%Bä. * 0.7%óz72 "%è* 0.7 0.35 #Ý%józH=%,* 0.35% j,%ER7 Cronbachäå"* 0.35%óz7(2 XI x½³%þ° 82 ¥Y%ÉhõQ»¿b1óH#hóÇH »%X7âJB´ 1¢»Pno»%2¢»·»%3¢»¹ T$Öõl»%4¢»{|}~~»%5¢»ó »%6¢»ô{|}~~»%7¢»õ » áÉó 4-3-1 .ó 4-3-2%!½ì.þð#hóÇ H»¿bj6 ó 4-3-1. H½ì#hóÇH»»ÍKó 20.

(48) defg. hijk Cronbach p lmnjko lqrso. . 16.6813 l16.6813o. 0.8554 l4.3371o. . 15.3542 l32.0356o. 0.8655 l3.9921o. ©ª R&«. 9.7997 l41.8353o. 0.6906 l2.5479o. ³´ -.µ¶¶· k. 9.1111 l50.9465o 7.6486 l58.5952o 7.3736 l65.9688o. 0.8466 l2.3689o. 5.8461 l71.8150o. 0.3646 l1.5200o. k³´ -.µ¶¶· . 0.7218 l1.9886o 0.7295 l1.9171o. tu@Qde. devwk. xyz{ x|}~ F x| x|FG aT x|4 { z / H> ¡¢DS £¤D ¥¦F§¨ d¬®¯u° R{±² R $¸H¹º »fDS dH¹º x|{ x| d¬®¯u° ¼½¬®¯. 0.8092 0.8172 0.7148 0.5750 0.8613 0.6872 0.7230 0.7803 0.7739 0.7616 0.8186 0.6362 0.7862 0.8340 0.6809 0.8679 0.8181 0.8585 0.7072 0.7342 0.7973 0.5502 0.6809 0.6064 TUV. ó 4-3-2 defg. Hþ#hóÇH»»ÍKó. hijk Cronbach p lmnjko lqrso. . 13.9634 l13.9634o. 0.8685 l3.6304o. . 11.6298 l25.5932o. 07672 l3.0237o. ©ª R&«. 10.5212 l36.1145o. 0.6779 l2.7355o. ³´ -.µ¶¶· k. 10.2892 l46.4037o 8.7733 l55.1771o 8.6178. 0.8469 l2.6752o 0.6338 l2.2810o 0.7494. k³´. 21. tu@Qde xyz{ x|}~ F x| x|FG aT x|4 { z / H> ¡¢DS £¤D ¥¦F§¨ »fDS R{±² R $¸H¹º ¾¿À dH¹º. devwk 0.3461 0.7129 0.7041 0.5399 0.7728 0.7299 0.5871 0.8526 0.6511 0.7180 0.6700 0.6010 0.7958 0.7788 0.6538 0.7414 07353 0.7666 0.7251 0.7718.

(49) -.µ¶¶·. l63.7949o. . 7.7799 l71.5749o. l2.2406o x|{ x| 0.3648 d¬®¯u° l2.0227o ¼½¬®¯. 0.7211 0.5704 0.5551 0.5114 TUV. )&YZ[\78 '(0]^_`;GH "9:;<-"^% 56b9:%v}~%E ~eLÕ$Ö:v%j(=cSMN6ê. T$Öõl?i=4G%)%l1?êO0°¨mb ´%?iv9:;<-9:6%Rø. T $ Ö õ l " P Q R ë Í 2 ) ð " X Pearson Product-moment CorrelationY6ShÆ© ó 4-4-1 .ó 4-4-26 ó 4-4-1. ½ì56#PQRëÍ2)ðó. X¢T$ÖõlY T$Öõl 1 0.1690 Pearson Correlation 0.1690 1 T$Öõl 0.2309 Sig.X2-tailedY 0.2309 T$Öõl TUV. Zó 4-4-1 =Ñ%56½ì9:´%.T$Öõl Ý)%Åy÷61É?#R#>P%<=>>%É½ì56 EÂ%.T$Öõl(=?íG%)6×O0ê9:;< -9:%?(=b¦§¨my¾6 ó 4-4-2. þ56#PQRëÍ2)ðó. X¢T$ÖõlY T$Öõl 1 -0.0279 Pearson Correlation -0.0279 1 T$Öõl 0.8318 Sig.X2-tailedY 0.8318 T$Öõl TUV. Zó 4-4-2 =Ñ%þ56ê%.T$ÖõlÝ) %Åy÷61É?#R#>P%<=>>%.T$ Öõl=?jG%)6%¦§¨m%9:%Nèv +9:;<-9:6. Aab"#$$% cFd +e0]^_`;GH 22.

(50) ê{|}~~.noÝ?i4y÷2)ú%hßP &@A{|}~~*.# ¡:% h ½ì56.þ56%ø{|}~~.no "PQRëÍ2)ð" XPearson Product-moment CorrelationY % Bó 4-5-1 .ó 4-5-26 ó 4-5-1. ½ì56#PQRëÍ2)ðó. Xno¢{|}~~Y no {|}~~ 1 0.3652** Pearson Correlation no 0.3652** 1 {|}~~ 0.0099 Sig.X2-tailedY no 0.0099 {|}~~ **. Correlation is significant at the 0.01 levell2-tailedo TUV. Zó 4-5-1 =Ñ%56½ì9:´%{|}~~. noÝ)%y÷

(51) 2)61ÉO0êR#>·%56½ì 9:´%{|}~~.no(

(52) %)6 ó 4-5-2. þ56#PQRëÍ2)ðó. Xno¢{|}~~Y no {|}~~ 1 0.5826** Pearson Correlation no 0.5826** 1 {|}~~ 1.9909E-06 Sig.X2-tailedY no 1.9909E-06 {|}~~ **. Correlation is significant at the 0.01 levell2-tailedo TUV. Zó 4-5-2 =Ñ%56þ9:´%{|}~~. noÝ)%y÷

(53) 2)61ÉO0êR#>·%56þ 9:´%{|}~~.no(

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(56) 2)6%1ÉO0êR>¹%´% {|}~~(E*i9:6 ó 4-6-4. ¢{|}~~72U"d*no #)ðóX½ì56Y æ ¢ä BqÍ tä Pä 17.1256 2.4666 6.9428 8.3216E-09 Jæ 0.3781 0.2514 1.5038 0.1397 0.5922 0.2157 2.7224 0.0092 {|}~~ -0.3518 0.1664 -2.1134 0.0402 2U"d Ád^Â TUV. Zó 4-6-4 ð%2U"d)æä-0.3518%P0.0402%=hÆÑ ´%{|}~~vµ¶noíÍ%<%1É?> vcÆ9:<%2U"d.no?í+y÷Í%2 )6Bð %1ÉÈ0êR>6. 24.

(57) X·Yþ56 ó 4-6-5. .{|}~~72U"d*no #)ðóXþ56Y æ ¢ä BqÍ tä Pä -6.3014 11.0307 -0.5712 0.5702 Jæ 2.6845 1.5576 1.7234 0.0907 2.6024 0.9654 2.6956 0.0094 {|}~~ -0.2207 0.1358 -1.6249 0.1102 2U"d Ád^Â TUV. Zó 4-6-5 ð%2U"d P0.1102%=hÆÑ´=l0 /{|}~~.no)6%1É=l#R>¹% ´%{|}~~(E*i9:6¾ó ð8%{|}~~)æä 2.6024%P0.0094%yè{|} ~~%*noñè(y÷

(58) %Æx6k*v=lO0> %=?þ56%^{|}~~%*i#þ 9:XÅ?VPõ+%õÑàB3õ+%1=hi 9:%?h yze XÅ#>¹6 ó 4-6-6. ¢{|}~~72U"d*no #)ðóXþ56Y æ ¢ä BqÍ tä Pä -6.0768 9.6177 -0.6318 0.5302 Jæ 1.5844 0.8895 1.7812 0.0807 1.8349 0.5656 3.2441 0.0020 {|}~~ -0.1009 0.0509 -1.9821 0.0527 2U"d Ád^Â TUV. Zó 4-6-6 ð%2U"d)æä-0.1009%P0.0527%=hÆÑ ´%{|}~~vµ¶noíÍ%<%1É?> vcÆ9:<%2U"d.no?í+y÷Í%2)6 Bð %1ÉÈ0êR>6. ijk=Cl_ÒP áRV=(µG WäBó 4-7-1 .ó 4-7-2 Sz6 ó 4-7-1 ½ì56V=(µG Wä ½mì56 >P.T$Öõl?jG%)6 >·{|}~~(E*no6 25. # #.

(59) >¹ b%E??*¼½""% jN{|}~~(E*i9:6 > b%E??*¼½""% jN{|}~~vcÆ:<6. # #. TUV. ó 4-7-2. þ56V=(µG Wä þ56 >P.T$Öõl?jG%)6 # >·{|}~~(E*no6 # >¹ b%E??*¼½""% Å# jN{|}~~(E*i9:6 > b%E??*¼½""% # jN{|}~~vcÆ:<6 TUV. $!%& _ ZqP#ð =hÆ©´ - XPYðõb 1¢½ì56BCT$ÖõlhH<% ¿õb%( 55.76G56vTjk» õ+Î¨m#ßõb%( 71.15G 56vTm»#ß³ª.)<õ+Îno¡¢õb%( 42.30G5 6vT ×·k8$~õ+Î2èVû·õb%( 55.76G5 6vT3ûèVd'm»õ+6Zh¾ =hÃ%½ì5 6H$Öõ+%vhû)<#ßd6 2¢)*þ56T$ÖõlH<% ¿õb%( 56.66 G56vTjk» õ+Î¨m#ßõb%( 80.00G56 vTm»#ß³ª.)<õ+Îno¡¢õb%( 61.66G56v T ×·k8$~õ+Î2èVû·õb%( 68.33G56v T45èV×"muõ+6Zh¾ =hÃ%lcþ 56H$Öõ+%1vhû)<#ßd6 3¢½ì56Zjóô%( 60.60G56vT {|}~~¢57.57G56vT3ûóô¢( 60.60G5 6vTï)u6Zh¾ð=Ñ%BC½ì56j 56%. 56vT{|}~~¢Áu3óôõ+6 4¢þ56Zjóô%( 68.00G56vT {|}~~¢64.00G56vT3ûóô6Zh¾ð= 26.

(60) Ñ%BCþ56j56%. 56vT{|} ~~3óôõ+6 5¢H½ì#hóÇH»%=hõQ¿b%no¢ ¢T$Öõl¢{|}~~¢ ¢{|}~~¢6¸õQ¿bäF ë÷ö 71.8510G%Sh%(2 ÷u6 6¢Hþ#hóÇH»%=hõQ¿b%no¢ ¢T$Öõl¢{|}~~¢ ¢{|}~~¢6¸õQ¿bäF ë÷ö 71.5749G%Sh%1H(2 ÷u6 X·Y(O0õb 1¢¼ZRð%.T$Öõl=?íG%)6 <=>>%¨m9:%AÅvT$ÖõlHÎ% ¦§¨m9:%Nèv+9:;<-9:6 2¢no.{|}~~2)úð8% =hÆ© ?%{|}~~.no(

(61) %)6% 9:%Ä{|}~~%H?(E*no6 3¢9:8%=hO0R>¹% ½ì b*%{|}~~(E*i9:61É b?cÕ~e9:%{|}~~?=hi9:6 ?%þ =l#R>¹6k*v=l# > %=?þ56%^{|}~~%*i #þ9:XÅ?VPõ+%õÑàB3õ+%1=hi 9:%?h yze XÅ#>¹6 4¢9:8%=hO0R>% b ?*%{|}~~c:<6<=>>% ¨mb?-.cÕ39:%=ld{|}~~i 9:6. mn V*/0 %R

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(63) R/0 yz% ¨m¼½%àB¼ Å|}Nc Õ~e%¨mH?T{|}~~no.}~%(E*¨m £6?%Ä¨mS©?¼½%àBcÕ 3%R^{|}~~?X(YE6¨mH?ÔÕ$Ö ¬õ+H<%?Pu¨m ZÅZ1Å[ÔÕ£ $ Ö%S\Ã®î© %Ä?Í¦>%56(=1=l!]F6 27.

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