高科技產業策略型態對參與式預算制度效能的影響The Effect of Strategy Type on Participating Budgetary Systems in High Technology Industry
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(2) -- The Effect of Strategy Type on Effectiveness of Participatve Budgetary Systems in High Technology Industry--Electronic Industry as an Example. Feng-Yu Ni
(3) Department of Business Administration National Sun Yat-Sen University. !"
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(8) ABSTRACT: This paper reports the results of an empirical study to assess the relationship of production managers’ budgetary participation, role ambiguity, strategy type, and managerial performance in high technology manufacturing firms of Taiwan. Since there is not existing the determinate conclusion regarding to the relationship between budgetary participation and managerial performance, it is hypothesized that role ambiguity mediates the effect of participation on performance, and the result, using path analysis, displays the existence of indirect effect. This study also examines the effect of budgetary participation on managerial performance using a situational approach. Strategy type is presumed as a contextual variable. When firms adopts differentiation strategy, the results do not provide unambiguous evidence of strong effects of the level of participation, and both of the link between participation and role ambiguity, and between role ambiguity and managerial performance. KEYWORDS: Budgetary Participation, Role Ambiguity, Strategy Type, Managerial Performance, Path Analysis. . .
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(96) J9. /!" 1. Blumenfield, W. S., and T. R. Leidly. 1969. Effectiveness of Goal Setting as a Management Device: Research Note. Psychological Reports: 752-59. . .
(97) 2. Brownell, P. 1981. Participation in Budgeting, Locus of Control and Organizational Effectiveness. The Accounting Review 56(4): 844-60. 3. Brownell, P. 1982. The Role of Accounting Data in Performance Evaluation, Budgetary Participation, and Organizational Effectiveness. Journal of Accounting Research 20(1): 12-27. 4. Brownell, P. 1985. Budgetary Systems and the Control of Functionally Differentiated Organizational Activities. Journal of Accounting Research 23(2): 502-12. 5. Brownell, P., and A. S. Dunk. 1991. Task Uncertainty and Its Interaction with Budgetary Participation and Budget Emphasis: Some Methodological Issues and Empirical Investigation. Accounting, Organizations and Society 16(8): 693-703. 6. Brownell, P., and M. Hirst. 1986. Reliance on Accounting Information, Budgetary Participation, and Task Uncertainty: Tests of a Three-Way Interaction. Journal of Accounting Research 24(2): 241-49. 7. Brownell, P., and M. McInnes. 1986. Budgetary Participation, Motivation, and Mangerial Performance. The Accounting Review 61(4): 587-600. 8. Brownell, P., and K. A. Merchant. 1990. The Budgetary and Performance Influences of Product Standardization and Manufacturing Process Automation. Journal of Accounting Research 28(2): 388-97. 9. Bryan, J. F., and E. A. Locke. 1967. Goal Setting as a Means of Increasing Motivation. Journal of Applied Psychology 51(3): 274-77. 10. Chenhall, R. H., and P. Brownell. 1988. The Effect of Participative Budgeting on Job Satisfaction and Performance: Role Ambiguity as an Intervening Variable. Accounting, Organizations and Society 13(3): 225-33. 11. Cherrington, D. J., and J. O. Cherrington. 1973. Appropriate Reinforcement Contingencies in the Budgeting Process. Journal of Accounting Research (Supplement): 225-53. 12. Dunk, A. S. 1989. Budget Emphasis, Budgetary Participation and Managerial Performance: A Note. Accounting, Organizations and Society 14(4): 321-24. 13. Dunk, A. S. 1990. Budgetary Participation, Agreement on Evaluation Criteria and Managerial Performance: A Research Note. Accounting, Organizations and Society 15(3): 171-78. 14. Dunk, A. S. 1992. Reliance of Budgetary Control, Manufacturing Process Automation and Production Subunit Performance: A Research Note. Accounting, Organizations and Society 17(3/4): 195-203. 15. Dunk, A. S. 1993. The Effects of Job-Related Tension on Managerial Performance in Participative Budgetary Setting. Accounting, Organizations and Society 18(7/8): 575-85. 16. Frucot, V., and W. T. Shearon. 1991. Budgetary Participation, Locus of Control, and Mexican Managerial Performance and Job Satisfaction. The Accounting Review 66(1): 80-99. 17. Govindarajan, V., and J. Fisher. 1990. Strategy, Control Systems, and Resource Sharing: Effects on Business-Unit Per formance. Academy of Management Journal 33(2): 259-85.. . .
(98) 18. Graen, G. 1976. Role-Making Processes Within Complex Organizations. in M. D. Dunnette (Ed.). Handbook of Industrial Organizational Psychology. Skokie, IL: Rand McNally. 19. Gregson, T., J. Wendell, and J. Aono. 1994. Role Ambiguity, Role Conflict, and Perceived Environmental Uncertainty: Are the Scales Measuring Separate Constructs for Accountants? Behavioral Research in Accounting 6: 144-59. 20. Gul, F. A., and Y. M. Chia. 1994. The Effects of Management Accounting Systems, Perceived Environmental Uncertainty and Decentralization on Managerial Performance: A Test of Three-Way Interaction. Accounting, Organizations and Society 19(4/5): 413-26. 21. Harrison, G. L. 1992. The Cross-Cultural Generalizability of the Relation Between Participation, Budget Emphasis and Job Related Attitudes. Accounting, Organizations and Society 17(1): 1-15. 22. Hammer, W. C., and H. L. Tosi. 1973. Relationships Among Various Role Involvement Measures. Academy of Management Journal (August): 394-99. 23. Heneman, H. G., l. 1974. Comparisons of Self and Superior Ratings of Managerial Performance. Journal of Applied Psychology 59(5): 638-42. 24. Hirst, M. K. 1981. Accounting Information and the Evaluation of Subordinate Performance: A Situational Approach. The Accounting Review 56(4): 771-84. 25. Imoisili, O. A. 1989. The Role of Budget Data in the Evaluation of Managerial Performance. Accounting, Organizations and Society 14(4): 325-35. 26. Kenis, I. 1979. Effects of Budgetary Goal Characteristics on Managerial Attitudes and Performance. The Accounting Review 54(4): 707-21. 27. Kirchner, W. K. 1965. Relationships Between Supervisory and Subordinate Ratings for Technical Personnel. Journal of Industrial Psychology 3: 57-60. 28. Kren, L. 1992. Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility. The Accounting Review 67(3): 511-26. 29. Licata, M. P., R. H. Strawser, and R. B. Welker. 1986. A Note on Participation in Budgeting and Locus of Control. The Accounting Review 61(1): 112-17. 30. Mahoney, T. A., T. H. Jerdee, and S. J. Carroll. 1963. Development of Managerial Performance: A Research Approach. Cincinnati, OH: Southwestern Publishing. 31. Mahoney, T. A., T. H. Jerdee, and S. J. Carroll. 1965. The Job(s) of Management. Industrial Relations 3(February):97-110. 32. Mia, L. 1988. Managerial Attitude, Motivation and the Effectiveness of Budget Participation. Accounting, Organizations and Society 13(5): 465-75. 33. 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): 34757. 34. Milani, K. 1975. The Relationship of Participation in Budget-Setting to Industrial Supervisor Performance and Attitudes: A Field Study. The Accounting Review 50(2): 274-84.. . .
(99) 35. Miller, D. 1988. Relating Porter’s Business Strategies to Environment and Structure: Analysis and Performance Implications. Academy of Management Journal 31: 280-308. 36. Nealy, S. M., and T. W. Owen. 1970. A Multitrait-Multimethod Analysis of Predictors and Criteria of Nursing Performance. Organizational Behavior and Human Performance 5: 348-65. 37. Neter, J., and W. Wasserman. 1974. Applied Linear Statistical Models. 1st ed. Homewood, IL: Richard D. Irwin, Inc. 38. O’Connor, N. G. 1995. The Influence of Organizational Culture on the Usefulness of Budget Participation by Singaporean-Chinese Managers. Accounting, Organizations and Society 20(5): 383403. 39. Parker, J. W., E. K. Taylor, R. S. Barrett, and L. Martens. 1959. Rating Scale Content: l. Relationships Between Supervisory- and Self-Ratings. Personnel Psychology (Spring): 49-63. 40. Pindyck, R. S., and D. L. Rubinfeld. 1976. Econometric Models and Economic Forecasts. N.Y.: McGraw-Hill. 41. Porter, M. E. 1980. Competitive Strategy. N.Y.: Free Press. 42. Porter, M. E. 1985. Competitive Advantage. N.Y.: Free Press. 43. Prien, E. P., and R. E. Liske. 1962. Assessments of Higher-Level Personnel: l. A Comparative Analysis of Supervisor Ratings and Incumbent Self-Ratings of Job Performance. Personnel Psychology (Summer): 187-94. 44. Rizzo, J. R., R. J. House, and S. I. Lirtzman. 1970. Role Conflict and Ambiguity in Complex Organizations. Administrative Science Quarterly 15: 150-63. 45. Schuler, R. S., and J. S. Kim. 1976. Interactive Effect of Participation in Decision Making, the Goal Setting Process and Feedback on Employee Satisfaction and Performance. Academy of Management Proceedings: 114-17. 46. Van Sell, M., A. P. Brief, and R. S. Schuler. 1981. Role Conflict and Role Ambiguity: Integration of the Literature and Directions for Future Research. Human Relations 34(1): 43-71.. . .
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(101) -- The Effect of Strategy Type on Effectiveness of Participatve Budgetary Systems in High Technology Industry--Electronic Industry as an Example NSC88-2416-H-110-018 87 8 1
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(105) ABSTRACT: This paper reports the results of an empirical study to assess the relationship of production managers’ budgetary participation, role ambiguity, strategy type, and managerial performance in high technology manufacturing firms of Taiwan. Since there is not existing the determinate conclusion regarding to the relationship between budgetary participation and managerial performance, it is hypothesized that role ambiguity mediates the effect of participation on performance, and the result, using path analysis, displays the existence of indirect effect. This study also examines the effect of budgetary participation on managerial performance using a situational approach. Strategy type is presumed as a contextual variable. When firms adopts differentiation strategy, the results do not provide unambiguous evidence of strong effects of the level of participation, and both of the link between participation and role ambiguity, and between role ambiguity and managerial performance. KEYWORDS: Budgetary Participation, Role Ambiguity, Strategy Type, Managerial Performance, Path Analysis. !
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(110) ùîU"#$(¾6789¹ÑJº ¨;<=>G~UjÍ 23 DEGEmU4}uvz{|/0?@G I¢` %kà8 9ã67U$Ã'kk. G6789U56.K#ãGpR89U°. DEGÄ47½8IU"#$45?@ABGEmMÍÎ6GS mU9:Â7&$[¢ U;<=>89CDEG]Em%}0 ¡y .;¤UwxGDE<=:·¸>?:¥¡w¦§R,¬w¦§R ®3Õ¹Ãä4wxGEÄU`@ABCDþE#$G&'I "#$uFG«HhãU9I÷iJ§ç5abFG¢m5H UÕÔ%F G«HGPKR I` U"#$GSmÕ÷iÖL|ÎwxMÃG12 ,}0 ,NI #$Sm9I% TÁ899DE5HOGæl U P v67Q*1¶;<Wáh"4Gk8RSI 1. Brownell, P. 1981. Participation in Budgeting, Locus of Control and Organizational Effectiveness. The Accounting Review 56(4): 844-60. 2. Brownell, P. 1982. The Role of Accounting Data in Performance Evaluation, Budgetary Participation, and Organizational Effectiveness. Journal of Accounting Research 20(1): 12-27. 3. Brownell, P. 1985. Budgetary Systems and the Control of Functionally Differentiated Organizational Activities. Journal of Accounting Research 23(2): 502-12. 4. Brownell, P., and A. S. Dunk. 1991. Task Uncertainty and Its Interaction with Budgetary Participation and Budget Emphasis: Some Methodological Issues and Empirical Investigation. Accounting, Organizations and Society 16(8): 693-703. 5. Brownell, P., and M. Hirst. 1986. Reliance on Accounting Information, Budgetary Participation, and Task Uncertainty: Tests of a Three-Way Interaction. Journal of Accounting Research 24(2): 241-49. 6. Brownell, P., and M. McInnes. 1986. Budgetary Participation, Motivation, and Mangerial Performance. The Accounting Review 61(4): 587-600. 7. Brownell, P., and K. A. Merchant. 1990. The Budgetary and Performance Influences of Product Standardization and Manufacturing Process Automation. Journal of Accounting Research 28(2): 388-97. 8. Chenhall, R. H., and P. Brownell. 1988. The Effect of Participative Budgeting on Job Satisfaction and Performance: Role Ambiguity as an Intervening Variable. Accounting, Organizations and Society 13(3): 225-33. 9. Cherrington, D. J., and J. O. Cherrington. 1973. Appropriate Reinforcement Contingencies in the Budgeting Process. Journal of Accounting Research (Supplement): 225-53. 10. Dunk, A. S. 1989. Budget Emphasis, Budgetary Participation and Managerial Performance: A Note. Accounting, Organizations and Society 14(4): 321-24. 11. Dunk, A. S. 1990. Budgetary Participation, Agreement on Evaluation Criteria and Managerial Performance: A Research Note. Accounting, Organizations and Society 15(3): 171-78. 12. Dunk, A. S. 1992. Reliance of Budgetary Control, Manufacturing Process Automation and Production Subunit Performance: A Research Note. Accounting, Organizations and Society 17(3/4): 195-203. 13. Dunk, A. S. 1993. The Effects of Job-Related Tension on Managerial Performance in Participative Budgetary Setting. Accounting, Organizations and Society 18(7/8): 575-85. 14. Frucot, V., and W. T. Shearon. 1991. Budgetary Participation, Locus of Control, and Mexican Managerial Performance and Job Satisfaction. The Accounting Review 66(1): 80-99. . L.
(111) 15. Govindarajan, V., and J. Fisher. 1990. Strategy, Control Systems, and Resource Sharing: Effects on Business-Unit Per formance. Academy of Management Journal 33(2): 259-85. 16. Graen, G. 1976. Role-Making Processes Within Complex Organizations. in M. D. Dunnette (Ed.). Handbook of Industrial Organizational Psychology. Skokie, IL: Rand McNally. 17. Gregson, T., J. Wendell, and J. Aono. 1994. Role Ambiguity, Role Conflict, and Perceived Environmental Uncertainty: Are the Scales Measuring Separate Constructs for Accountants? Behavioral Research in Accounting 6: 144-59. 18. Gul, F. A., and Y. M. Chia. 1994. The Effects of Management Accounting Systems, Perceived Environmental Uncertainty and Decentralization on Managerial Performance: A Test of Three-Way Interaction. Accounting, Organizations and Society 19(4/5): 413-26. 19. Harrison, G. L. 1992. The Cross-Cultural Generalizability of the Relation Between Participation, Budget Emphasis and Job Related Attitudes. Accounting, Organizations and Society 17(1): 1-15. 20. Hammer, W. C., and H. L. Tosi. 1973. Relationships Among Various Role Involvement Measures. Academy of Management Journal (August): 394-99. 21. Heneman, H. G., l. 1974. Comparisons of Self and Superior Ratings of Managerial Performance. Journal of Applied Psychology 59(5): 638-42. 22. Hirst, M. K. 1981. Accounting Information and the Evaluation of Subordinate Performance: A Situational Approach. The Accounting Review 56(4): 771-84. 23. Imoisili, O. A. 1989. The Role of Budget Data in the Evaluation of Managerial Performance. Accounting, Organizations and Society 14(4): 325-35. 24. Kenis, I. 1979. Effects of Budgetary Goal Characteristics on Managerial Attitudes and Performance. The Accounting Review 54(4): 707-21. 25. Kren, L. 1992. Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility. The Accounting Review 67(3): 511-26. 26. Licata, M. P., R. H. Strawser, and R. B. Welker. 1986. A Note on Participation in Budgeting and Locus of Control. The Accounting Review 61(1): 112-17. 27. Mahoney, T. A., T. H. Jerdee, and S. J. Carroll. 1963. Development of Managerial Performance: A Research Approach. Cincinnati, OH: Southwestern Publishing. 28. Mia, L. 1988. Managerial Attitude, Motivation and the Effectiveness of Budget Participation. Accounting, Organizations and Society 13(5): 465-75. 29. 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): 34757. 30. Milani, K. 1975. The Relationship of Participation in Budget-Setting to Industrial Supervisor Performance and Attitudes: A Field Study. The Accounting Review 50(2): 274-84. 31. Miller, D. 1988. Relating Porter’s Business Strategies to Environment and Structure: Analysis and Performance Implications. Academy of Management Journal 31: 280-308. 32. Neter, J., and W. Wasserman. 1974. Applied Linear Statistical Models. 1st ed. Homewood, IL: Richard D. Irwin, Inc. 33. O’Connor, N. G. 1995. The Influence of Organizational Culture on the Usefulness of Budget Participation by Singaporean-Chinese Managers. Accounting, Organizations and Society 20(5): 383403. 34. Pindyck, R. S., and D. L. Rubinfeld. 1976. Econometric Models and Economic Forecasts. N.Y.: McGraw-Hill. 35. Porter, M. E. 1980. Competitive Strategy. N.Y.: Free Press. 36. Rizzo, J. R., R. J. House, and S. I. Lirtzman. 1970. Role Conflict and Ambiguity in Complex Organizations. Administrative Science Quarterly 15: 150-63. 37. Schuler, R. S., and J. S. Kim. 1976. Interactive Effect of Participation in Decision Making, the Goal Setting Process and Feedback on Employee Satisfaction and Performance. Academy of Management Proceedings: 114-17. 38. Van Sell, M., A. P. Brief, and R. S. Schuler. 1981. Role Conflict and Role Ambiguity: Integration of the Literature and Directions for Future Research. Human Relations 34(1): 43-71.. . d.
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