本研究檢驗策略、任務不確定性對理會計系統(management accounting systems, MAS)設計的影響效果，管理會計系統設計係以經理人對MAS資訊的知覺有用性(perceived usefulness of MAS)來定義。以500位我國上市上櫃公司的中階主管為問卷調查對象，蒐集87份蒐集樣本資料，並採用路徑分析(path analysis) 進行假設的檢定。
研究結果發現：1. 策略與任務不確定性之間存在顯著的正向關係，而且策略與任務困難度之間、策略與任務變異性之間也分別存在顯著的正向關係。2. 透過任務不確定性，策略與知覺廣範圍MAS資訊有用性之間有顯著的直接、間接關係。此外，策略透過任務變異性，與知覺廣範圍MAS資訊有用性之間也有顯著的間接關係。但是策略透過任務困難度，與知覺廣範圍MAS資訊有用性的間接關係則並不顯著。3. 本研究並未發現策略與知覺總和性MAS資訊有用性有直接關係存在。

This study examines the effect of strategy and task uncertainty on management accounting system (MAS) design. Mas design was defined in terms of the perceived usefulness of several information characteristics which may be associated with an MAS. We collected 87 respondents by surveying 500 middle managers of public owned companies in Taiwan, and used path analysis to test our hypotheses.
The findings indicated that：1. There is a significant positive relation between strategy and task uncertainty. Furthermore, task difficulty and task variability also have significant positive relations with strategy respectively. 2. Strategy and the perceived usefulness of broad scope MAS information have both positive direct and indirect relations through task uncertainty. Besides, through task variability, there is an indirect relation between strategy and the perceived usefulness of broad scope MAS information, but there isn’t an indirect relation between strategy and the perceived usefulness of broad scope MAS information via task difficulty. 3. A direct relationship between strategy and the perceived usefulness of aggregated MAS information was not found.

目 錄


頁次
第一章 緒論……………………………………………………………1
第一節 研究動機與目的……………………………………………….1
第二節 研究問題……………………………………………………….3
第三節 研究流程與研究方法……………………………………….…4
第四節 論文架構…………………………………………………….…5

第二章 文獻探討……………………………………………………6
第一節 管理會計系統、策略與任務不確定性之概念……..……6
第二節 策略與任務不確定性…… ………….……….…...……11
第三節 策略、任務不確定性與知覺MAS資訊有用性…………….13

第三章 研究設計………………………… ………………………………..18
第一節 研究對象…………………… …………….…..……………..18
第二節 變數衡量……………………………………..………………20
第三節 資料分析方法與工具………………………………………..26

第四章 研究結果與討論…………………………………………………….30
第一節 策略、任務不確定性與管理會計系統之相關性分析……...30
第二節 因果關係模型………………………………………………..33
第三節 討論………….……………………...………………………..43

第五章 研究結論與建議…………………………………………45
第一節 研究結論…………………………………………………45
第二節 研究建議…………………………………………………47
第三節 研究限制…………………………………………………48

參考文獻……………………………………………………………………49
附錄：問卷題目……………………………………………………………56

1. 吳明隆，民90，「SPSS 統計應用實務」，第一版，松崗電腦圖書資料公司，台北。
2. 張紹勳、林秀娟，民83，「SPSS For Windows統計分析：初等統計與高等統計（上，下冊）」，第三版，松崗電腦圖書資料公司，台北。
3. 楊國樞、文崇一、吳聰賢、李亦園編，民90，「社會及行為科學研究法（上，下冊）」，第十三版，東華書局，台北。
4. Abernethy, M.A. and C.H. Guthrie (1994), “An Empirical Assessment of the Fits between Strategy and Management Information System Design,” Accounting and Finance, 34, pp.49-66.
5. Bouwens, J. and M.A. Abernethy (2000), “The Consequences of Customization on Management Accounting System Design,” Accounting, Organizations and Society, 25, pp.221-241.
6. 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), pp.693-703.
7. Brownell, P. and K.A. Merchant (1990),“Budget Systems Design: The Influence of Product and Process,” Journal of Accounting Research, 28, pp.388-397.
8. Carmines, E.G. and R.A. Zeller (1979), Reliability and Validity Assessment, CA: Sage Publications.
9. Chandler, A.D. (1962), Strategy and Structure, New York: Doubleday.
10. Chenhall, A.D. and K. Landfield-Smith (1998), “The Relationship between Strategic Priorities, Management Techniques and Management Accounting: An Empirical Investigation Using a Systems Approach,” Accounting, Organizations and Society, 23(3), pp.243-264.
11. Chenhall, R.H. and D. Morris (1986), “The Impact of Structure, Environment, and Interdependence on the Perceived Usefulness of Management Accounting Systems,” The Accounting Review, 61, pp.16-35.
12. Choe, Jong-Min (1998), “The Effects of User Participation on the Design of Accounting Information Systems,” Information and Management, 34, pp.185-198.
13. Chong, V.K. (1996), “Management Accounting Systems, Task Uncertainty and Managerial Performance: A Research Note,” Accounting, Organizations and Society, 21(5), pp.415-421.
14. Daft, R.L. and N.B. Macintosh (1978), “A New Approach to Design and Use of Management Information,” California Management Review, 21, pp.82-92.
15. Dess, G.G. and P.S. Davis (1984), “Porter’s (1980) Generic Strategies as Determinants of Strategic Group Membership and Organizational Performance,” Academy of Management Journal, 27, pp.467-488.
16. Duncan, R.B. (1972), “Characteristics of Organizational Environments and Perceived Environmental Uncertainty,” Administrative Science Quarterly, 17(3), pp.313-327.
17. Ewusi-Mensah, K. (1981), “The External Organizational Environment and Its Impact on Management Information System,” Accounting, Organizations and Society, 6(4), pp.301-316.
18. Fry, L.W. and J.W. Slocum (1984), “Technology, Structure, and Workgroup Effectiveness: A Test of a Contingency Model, Academy of Management Journal, pp.221-246.
19. Galbraith, J.R. (1973), Designing Complex Organizations, MA: Addison-Wesley.
20. Galbraith, J.R. (1977), Organization Design, MA: Addison-Wesley.
21. Gordon, L.A. and D. Miller (1976), “A Contingency Framework for the Design of Accounting Information Systems,” Accounting, Organizations and Society, 1, pp.59-69.
22. Gordon, L.A. and V.K. Narayanan (1984), “Management Accounting Systems, Perceived Environmental Uncertainty and Organization Structure: A Empirical Investigation,” Accounting, Organizations and Society, 9(1), pp.33-47.
23. Govindarajan, V. (1986), “Decentralization, Strategy, and Effectiveness of Strategic Business Units in Multibusiness Organizations,” Academy of Management Review, 11(4), pp.844-856.
24. Govindarajan, V. (1988), “A Contingency Approach to Strategy Implementation at the Business-Unit Level: Integrating Administrative Mechanisms with Strategy,” Academy of Management Journal, 31(4), pp.828-853.
25. Govindarajan, V. and A.K. Gupta (1985), ”Linking Control Systems to Business Unit Strategy: Impact on Performance,” Accounting, Organizations and Society, 10 (1), pp.51-66.
26. Govindarajan, V. and J. Fisher (1988), “Strategy, Control Systems, and Resource Sharing: Effects on Business-Unit Performance,” Academy of Management Journal, 33(2), pp.259-285.
27. Gul, F.A. (1991), “The Effects of Managerial Accounting Systems and Environmental Uncertainty on Small Business Managers’ Performance,” Accounting and Business Research, 22, pp.57-61.
28. 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), pp.412-426.
29. Gupta, A.K. (1987), “Matching Managers to Strategies: Point and Counterpoint,” Human Resource Management, 25, pp.215-234.
30. Hambrick, D.C. (1983), “High Profit Strategies in Mature Capital Goods Industries: A Contingency Approach,” Academy of Management Journal, 26, pp.687-707.
31. Hirst, M.K. (1981), “Accounting Information and the Evaluation of Subordinate Performance: A Situational Approach,” The Accounting Review, 21(2), pp.771-784.
32. Hirst, M.K. (1983), “Capsules and Comments: Reliance on Accounting Performance Measures, Task Uncertainty, and Dysfunctional Behavior: Some Extensions,” Journal of Accounting Research, 21(2), pp.596-605.
33. Hirst, M.K. (1987), “The Effects of Setting Budget Goals and Task Uncertainty on Performance: A Theoretical Analysis,” The Accounting Review, 62(4), 774-784.
34. Hofer, C.W. and D.E. Schendel (1978), Strategy Formulation: Analytical Concepts, New York: West.
35. Johnson, G. (1987), Strategic Change and the Management Process, Oxford: Basil Blackwell.
36. Johnson, G. and K. Scholes (1989), Exploring Corporate Strategy: Text and Cases, London: Prentice-Hall.
37. Khandwalla, P.N. (1977), The Design of Organization, New York: Harcourt, Brace, Jovanovich.
38. Macintosh, N.B. (1985), The Social Software of Accounting and Information Systems, New York: John Wiley & Sons.
39. Macintosh, N.B. and R.L. Daft (1978), “User Department Technology and Information Design,” Information and Management, 1, pp.123-131.
40. Merchant, K.A. (1985), “Organizational Controls and Discretionary Program Decision Making: A Field Study,” Accounting, Organizations and Society, 10 (1), pp.67-85.
41. Mia, L. and R.H. Chenhall (1994), “The Usefulness of Management Accounting Systems, Functional Differentiation and Managerial Effectiveness,” Accounting, Organizations and Society, 19(1), pp.1-13.
42. Miles, R.W. and C.C. Snow (1978), Organizational Strategy, Structure and Process, New York: McGraw-Hill.
43. Miller, D. (1988), “Relating Porter’s Business Strategies to Environment and Structure: Analysis and Performance Implementations,” Academy of Management Journal, 31(2), pp.280-308.
44. Miller, D. and P.H. Friesen (1984), Organizations: A Quantum View, Englewood Cliffs, N. J.: Prentice-Hall.
45. Mintzberg, H. (1978), “Patterns in Strategy Formation,” Management Science, pp. 934-948.
46. Ni, Feng-Yu and Bing-Chyan Chiou (2001), “The Relationship between Informational Characteristics of Management Accounting Systems and Competitive Strategy,” Proceedings of the 11th International Conference on Comparative Management, Taiwan: National Sun Yat-Sen University, pp.143-153.
47. Novick, M. and G. Lewis (1967), “Coefficient Alpha and the Reliability of Composite Measure,” Psychometrika, 32, pp.1-13.
48. Otley, D.T. (1980), “The Contingency Theory of Management Accounting: Achievement and Prognosis,” Accounting, Organizations and Society, 5(4), pp.413-428.
49. Parthasarthy, R. and S.P. Sethi (1993), “Relating Strategy and Structure to Flexible Automation: A Test of Fit and Performance Implications, ” Strategic Management Journal, 14, pp.529-549.
50. Pedhazur, E.J. (1982), Multiple Regression in Behavior Research: Explanation and Prediction, New York: Holt, Rinehart, and Winston.
51. Perrow, C.A. (1967), “Framework for Comparative Analysis of Organization,” American Sociological Review, pp.194-208.
52. Porter, M.E. (1980), Competitive Strategy, New York: Free Press.
53. Porter, M.E. (1985), Competitive Advantage, New York: Free Press.
54. Specht, P.H. (1986), “Job Characteristics as Indicants of CBIS Requirements,” MIS Quarterly, September, pp.272-286.
55. Simons, R. (1987), “Accounting Controls Systems and Business Strategy,” Accounting, Organizations and Society, 12(4), pp.357-374.
56. Simons, R. (1990), “The Role of Management Control Systems in Creating Competitive Advantage: New Perspectives,” Accounting, Organizations and Society, 15(1), pp.127-143.
57. Simons, R. (1991), “Strategic Orientation and Top Management Attention to Control Systems,” Strategic Management Journal, 12(1), pp.49-62.
58. Simons, R. (1992), “The Strategy of Control,” CA Magazine, Mar., pp.44-50.
59. Tushman, M.L. and D.A. Nadler (1978), “Information Processing as an Integrating Concept in Organizational Design,” Academy of Management Review, 3, pp.613-624.
60. Van de Ven, A.H. and A.L. Delbecq (1974), “A Task Contingent Model of Work- Unit Structure,” Administrative Science Quarterly, pp.183-197.
61. Withey, M., R.I. Daft and W.H. Cooper (1983), “Measures of Perrow’s Work Unit Technology: An Empirical Assessment and a New Scale,” Academy of Management Journal, 26(1), pp.45-63.
62. Zaltman, G., R. Duncan, and J. Holbek (1973), Innovations and Organizations, New York: Wiley.