過去數十年來，管理會計文獻對於預算制度中的兩大特徵：預算參與及預算強調，一直有相當頻繁的探討與研究，對於預算參與及預算強調對於企業內部造成的正面影響亦獲致部分結論，然而，亦有不一致的結果產生。本研究針對經理人預算參與及預算強調的機制提出進一步的探討，希望對預算參與、預算強調、管理者效能和預算寬列間的關係及其間之中介變數的關係提出整合性的模型。
本研究引用Bandura (1977)的社會認知理論(social cognitive theory, SCT)與Weiss and Cropanzano (1996)的情感事件理論(affective events theory, AET)來探討預算參與及預算強調對管理者效能及預算寬列間的關係。在社會認知理論上，本文認為預算參與及預算強調將提升經理人對自我能力的認知，進而提升管理效能與工作滿意度。對於情感事件理論，本文則認為預算參與過程屬於正向情感性事件的一種，將有效改善經理人的情感，進一步影響其對上司的信任與對組織的承諾，進而改善管理效能與工作滿意度; 而預算強調則被認為屬於負向的情感事件，將不利於經理人之組織承諾及上司信任。除此之外，本文亦將探討中介變數間的關係與工作滿意度對管理效能的影響，進而形成一個結合認知、態度及效能的整合性模型。
此研究共建立了18個待驗證的假設，從台灣證券交易所上市、上櫃製造業公司中，隨機抽樣並透過問卷調查的方式，共回收了164份有效問卷，透過結構方程模型（SEM）實證結果印證了下列關係的存在：
1.預算參與和預算強調透過提升自我效能，進而提升管理績效與管理者的工作滿意度。
2.預算參與透過改善情感性態度（上司信任與組織承諾），進而提升了管理績效與工作滿意度。
3.預算參與透過提升自我效能，亦將有效提升管理者的情感性態度。
4.預算強調將直接影響預算寬列的行為。
5.管理者對上司的信任將有助於提升其組織承諾。
6.管理者對工作的滿意度將有助於提升其管理績效。
雖然，在本研究中，上司信任與管理績效間的關係並未獲得印證，但本文不僅印證了自我效能、上司信任與組織承諾在預算參與和管理者效能變數間的中介角色，亦即印證了預算參與制度的認知與態度效果，還印證了中介變數間的關係。除此之外，本研究發現預算強調對預算寬列造成的反功能行為，透過適度的預算寬列將有助於提升經理人的工作滿意度。因此，本研究為所有變數間提出了整合性的模型，本研究為未來的管理會計研究與管理實務界提供了新的研究方向與管理意涵。

For decades, two key characteristics in budgeting system-budgetary participation and budgetary emphasis have been intensively discussed in previous management accounting studies. Although previous literature suggested that budgetary participation and budgetary emphasis have positive effects on mangers’ effectiveness, they provided inconsistent and piecemeal evidence. This study attempts to investigate the influences of budgetary participation and emphasis on managerial effectiveness and on slack and to propose a comprehensive model in order to clarify the relationships of intervening variables among budgetary participation and emphasis on managerial effectiveness and slack.
This study employs social-cognitive theory (SCT) (Bandura, 1977) and affective events theory (AET) (Weiss & Cropanzano, 1996) to investigate the relationships between budgetary participation, budgetary emphasis, managerial effectiveness and budgetary slack. According to social cognitive theory, this study suggests that budgetary participation and emphasis enhance managers’ self-efficacy, and then improves managerial performance and job satisfaction. According to AET, this study suggests that budgetary participation implies positive affective events which effectively influence managers’ attitudes-trust in superior and organizational commitment, in turn improve their performance and satisfaction. However, budgetary emphasis is implied as a negative affective event, which may influence managers’ attitudes. In other words, self-efficacy, trust in superior and organizational commitment play critical intervening roles among the relationships budgetary participation, budgetary emphasis, managerial performance, job satisfaction and budgetary slack. In addition, the relationships between the intervening variables and between outcome variables are also explored. Finally, this study proposes a comprehensive budgetary participation’s ‘cognitive-attitude-effectiveness’ model.
Eighteen hypotheses are proposed. Structural equation modeling was used to test the theoretical models with the 164 responses which were randomly drawn from the listing company in Taiwan Stock Exchange. The results validate the following relationships:
1.Budgetary participation and budgetary emphasis have indirect effects on managerial performance and job satisfaction through self-efficacy.
2.Budgetary participation has indirect effects on managerial performance and job satisfaction through affective attitudes-trust in superior and organizational commitment.
3.Budgetary participation enhances self-efficacy and then improving managers’ attitudes.
4.Budgetary emphasis directly influences budgetary slack.
5.Managers’ trust in superior enhances their organizational commitment.
6.Managers’ job satisfaction improves their performance.
Although the relationship between trust in superior and managerial performance is not supported in the comprehensive model, the mediating roles of self-efficacy, trust and organizational commitment are validated. In other words, the cognitive and attitudinal effects of budgetary participation are supported in this study. However, this study suggests a positive path from budgetary slack toward job satisfyaction, which implies that proper slack may result in higher managers’ job satisfaction. This study provides suggestions for future researches and management implications for practical business managements.

謝詞 一
摘要 三
Abstract 五
目錄 七
圖次 九
表次 一○
第一章 緒論 1
第一節 研究背景與目的 1
第二節 研究流程 5
第三節 研究及論文架構 7
第二章 文獻探討與假設建立 9
第一節 預算參與和管理者效能、預算寬列間的關係 9
第二節 預算強調和管理者效能、預算寬列間的關係 14
第三節 預算參與及預算強調的認知效果 16
第四節 預算參與及預算強調的情感性態度效果 21
第五節 中介變數間關係的探討 32
第六節 工作滿意度與管理績效 34
第三章 研究方法 35
第一節 研究架構 35
第二節 研究對象 38
第三節 變數衡量 39
第四節 資料分析方法 45
第四章 資料分析與研究結果 51
第一節 敘述統計量 51
第二節 信度與效度分析 53
第三節 結構模型分析 60
一、認知模型 61
二、情感性態度模型 64
三、中介變數模型 68
四、整合性「認知-態度-效能」理論模型 69
第四節 實證結果與討論 72
第五章 結論與建議 74
第一節 結論與管理意涵 74
第二節 學術貢獻 76
第三節 實務界之建議 77
第四節 研究限制與未來研究之建議 78
參考文獻 79
附錄 90
附錄一、預算參與對工作滿意度及管理績效之實證研究 90
附錄二、預算強調及預算參與對預算寬列之實證研究 93
附錄三、預算強調及管理績效相關之實證研究 97
附錄四、原文問卷 98
附錄五、本研究問卷 101
附錄六、回函者基本資料(n=164) 106
作者簡歷 107

一、中文部分
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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。


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