預算控制型態所可能產生的反功能行為，一直以來普遍受到企業界的重視。因此本研究試圖去檢驗嚴格的預算控制形式所產生的兩個反功能結果，也就是「預算寬列傾向（budgetary slack creation）」及「管理者的短期導向（managerial short-term orientation）」之間的關係。研究所得的資料顯示：透過嚴格的預算控制，雖然會降低預算寬列傾向，但同時也會引起管理者的短期導向行為；並且若企圖降低某一種形式的反功能行為（例如：寬列傾向），則會導致另一種形式的反功能行為增加（例如：將焦點放在能產生短期利潤的企業活動上)。
組織實施的預算控制，可能會受到事業單位過去的績效以及環境的不確定所影響。而研究結果也證實，過去經營績效較佳的事業單位，會受到較嚴格的預算控制，並且抑制寬列傾向的發生，間接導致在管理上著重於短期結果。而環境不確定程度高的事業單位，會受到較少的預算控制，因而可以擁有較多的資源去因應環境的變化，且管理上傾向長期思考。
本研究是以1017位我國上市公司的生產部門主管為問卷調查對象，蒐集138份樣本資料，並採用路徑分析（path analysis）進行假設的檢定。

The dysfunctional consequences of budgetary controls have received a great deal of attention. One motivation for the current study was to test whether effects exist between two alleged dysfunctional consequences of a rigid budgetary control form: budget slack creation and managerial short-term orientation. According to the research: A rigid budgetary control will reduce budget slack creation and increase managerial short-term orientation. Reducing one form of dysfunctional behavior (slack creation) through rigid controls seems to raise another form (stronger management focus on business matters that affect short-term results).
However, the budgetary control forms that organizations implement may be affected by two important antecedents: past business unit performance and environmental uncertainty. The results indicate that business units that have been more profitable are subject to more rigid budgetary controls, which reduce the propensity to build slack and, as a result, lead indirectly to managers’ emphasis on short-term effects. The high environmental uncertainty of the business units is subject to less rigid budgetary controls from upper management allowing them to build slack, which seems in line with the flexibility required to respond effectively to changes in their environment as well as the tendency for managers to think about long-term effects.
We collected 138 samples from 1,017 respondents, who are business unit managers of public owned companies in Taiwan, and used path analysis to test our hypotheses.

目 錄

第一章 緒論
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 6
第二章 文獻探討與假設之建立
第一節 預算控制與其反功能之關係 7
第二節 預算控制與過去績效之關係 14
第三節 預算控制與環境不確定性之關係 19
第三章 研究設計
第一節 研究架構 24
第二節 研究假設 25
第三節 研究對象 26
第四節 變數的操作性定義與衡量 28
第五節 資料分析方法與工具 32
第四章 實證研究結果
第一節 衡量變數的敘述統計量 36
第二節 衡量變數間的相關矩陣 37
第三節 因果關係模型 38
第四節 假設檢定 47
第五節 討論 57
第五章 結論與建議
第一節 研究結論 59
第二節 研究建議 61
第三節 研究限制與後續研究的建議 62
參考文獻 63
問卷 69



表次目錄

表3-1 受測樣本基本資料 25
表4-1 敘述統計值與信度 35
表4-2 相關分析表 36
表4-3a 預算控制與管理者的短期導向之路徑分析結果（中介變數為預算寬列） 39
表4-3b 預算控制與管理者的短期導向總效果的分解（中介變數為預算寬列） 39
表4-4a 過去績效與預算寬列之路徑分析結果（中介變數為預算控制） 40
表4-4b 過去績效與預算寬列總效果的分解（中介變數為預算控制） 40
表4-5a 過去績效與管理者的短期導向路徑分析結果（中介變數為預算控制） 41
表4-5b 過去績效與管理者的短期導向總效果的分解（中介變數為預算控制） 41
表4-6a 過去績效與管理者的短期導向之路徑分析結果（中介變數為預算寬列） 42
表4-6b 過去績效與管理者的短期導向總效果的分解（中介變數為預算寬列） 42
表4-7a 環境不確定性與管理者的短期導向之路徑分析結果（中介變數為預算控制） 43
表4-7b 環境不確定性與管理者的短期導向總效果的分解（中介變數為預算控制） 43
表4-8a 環境不確定性與預算寬列之路徑分析結果（中介變數為預算控制） 44
表4-8b 環境不確定性與預算寬列總效果的分解（中介變數為預算控制） 44
表4-9a 環境不確定性與管理者的短期導向之路徑分析結果（中介變數為預算寬列） 45
表4-9b 環境不確定性與管理者的短期導向總效果的分解（中介變數為預算寬列） 45


圖次目錄

圖1-1 研究變數結構關係圖 3
圖1-2 研究流程圖 4
圖3-1 研究變數結構關係圖 23
圖3-2 路徑圖 32
圖4-1 本研究之因果關係模型 37
圖4-2 預算控制、預算寬列與管理者的短期導向 47
圖4-3 過去績效、預算控制與預算寬列 49
圖4-4 過去績效、預算控制與管理者的短期導向 50
圖4-5 過去績效、預算寬列與管理者的短期導向 51
圖4-6 環境不確定性、預算控制與管理者的短期導向 53
圖4-7 環境不確定性、預算控制與預算寬列 54
圖4-8 環境不確定性、預算寬列與管理者的短期導向 55

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