本研究以策略型態及規模作為此次研究的脈絡變數，探討企業不同的策略選擇及不同的單位規模，如何經由影響諸如工作不確定、分權程度及資訊不對稱程度的高低，進而對經理人認知管理會計系統資訊（MAS）的有用性產生影響。而且當經理人認知管理會計系統資訊的有用性愈高時，是否必須透過經理人具備愈多的工作攸關資訊，來影響最終管理績效的好壞程度。透過運用路徑分析方式，本研究試圖建構一個有關影響管理會計系統實施成效的結構關係。
本次研究共建立28個待驗證的假設，從台灣證券交易所上市、上櫃的製造業公司中，抽樣調查製造工廠廠長們，共回收107份有效問卷，實證結果證實了下列關係的存在：
（一）策略與工作不確定有正向關係。亦即採差異化策略的單位將面臨較高的工作不確定，而採成本領導策略的單位將面臨較低的工作不確定。
（二）規模與廣範圍、彙總性MAS資訊有用性有正向關係。亦即大規模的單位知覺廣範圍、彙總性MAS資訊有用性將較高，而小規模的單位知覺廣範圍、彙總性MAS資訊有用性將較低。
（三）廣範圍、彙總性MAS資訊有用性與管理績效有正向關係。亦即知覺廣範圍、彙總性MAS資訊有用性愈高，則管理績效將愈佳。
（四）廣範圍、彙總性MAS資訊有用性與工作攸關資訊有正向關係。亦即知覺廣範圍、彙總性MAS資訊有用性愈高，則工作攸關資訊將愈多。
（五）不符合原先預期正負方向的是，實證資料顯示，策略與分權程度有負向關係。亦即傾向採差異化策略的單位將有較低的分權程度，而傾向採成本領導策略的單位將有較高的分權程度。
（六）策略和廣範圍、彙總性MAS資訊有用性之間的關係，存在經由分權程度的間接效果。然而，不符合原先預期正負方向的是，實證資料顯示，愈傾向採用差異化策略的單位，隨著分權程度愈低，知覺廣範圍、彙總性MAS資訊有用性將愈高。
（七）廣範圍、彙總性MAS資訊有用性與管理績效之間的關係，存在經由工作攸關資訊的間接效果。亦即知覺廣範圍、彙總性MAS資訊有用性愈高，隨著工作攸關資訊愈多，管理績效將愈佳。

This research constructed the structural relationships between competitive strategy, size of business unit, task environment, organizational structure, information asymmetry and the information characteristics of management accounting system (MAS). In addition, the structural model included the impact of MAS design, by way of job-relevant information, on managerial performance.
There were two kinds of relationship, including the effects of intervening variables, 28 hypotheses were studied. This research collected empirical data of 107 middle-level managers who serviced in those manufacturing companies listed in Taiwan Stock Exchange Market, and used the method of path analysis to test the hypothesized intervening effects.
The empirical evidence of this research revealed as follows:
1.Those business units that adopted differentiation strategy have faced relatively high variable task environment, and adopted cost leadership strategy have faced low variable task environment.
2.Those managers of big business units perceived usefulness of broad and aggregated MAS information would be higher than those of small business units.
3.Those managers of business units perceived relatively high usefulness of broad and aggregated MAS information would have high managerial performance than those who perceived low usefulness of broad and aggregated MAS information.
4.Those managers of business units perceived relatively high usefulness of broad and aggregated MAS information would have more job-relevant information than those who perceived low usefulness of broad and aggregated MAS information.
5.Not anticipated effects this research hypothesized, the data revealed those business units that adopted differentiation strategy had low degree of decentralization, and adopted cost leadership strategy had relatively high degree of decentralization.
6.Not anticipated effects this research hypothesized, the data approved the indirect effects of decentralization on strategy type and broad and aggregated MAS information, but those business units which adopted differentiation strategy had relatively low degree of decentralization would perceived high usefulness of broad and aggregated MAS information.
7.The empirical results verified the indirect effects of job-relevant information on broad and aggregated MAS information and managerial performance.

謝詞 一
中文摘要 三
英文摘要 五
目錄 七
表次 十
圖次 十一

第一章 緒論 1

第二章 文獻探討、理論衍伸與假設建立 6
第一節 管理會計系統 6
第二節 策略型態與管理會計系統 8
第三節 規模與管理會計系統 12
第四節 管理會計系統與管理績效 14
第五節 工作不確定、分權、資訊不對稱對策略型態與管理會計系統的中
介效果 17
第六節 工作不確定、分權、資訊不對稱對規模與管理會計系統的中介效
果 24
第七節 工作攸關資訊對管理會計系統與管理績效的中介效果 27
第八節 假設彙整 29

第三章 研究設計 33
第一節 研究架構 33
第二節 研究對象 36
第三節 變數衡量 37
第四節 資料分析方法 44

第四章 資料分析與研究結果 52
第一節 敘述統計量 52
第二節 信度分析 53
第三節 樣本特徵分析 53
第四節 相關分析結果 55
第五節 路徑分析結果 63

第五章 結論與建議 87
第一節 結論與管理意涵 87
第二節 對學術界的貢獻 88
第三節 對實務界的建議 89
第四節 研究限制與對未來研究的建議 89

參考文獻 92

附錄一：回函者基本資料 103
附錄二：標準常態分配檢測 105
附錄三：衡量變數個別題目分數與總分之相關 107
附錄四：衡量變數的因素分析表 108
附錄五：策略型態的衡量 110
附錄六：管理績效的個別構面獨立性檢測 111
附錄七：迴歸方程式的F值檢定 112
附錄八：本研究問卷 116

作者簡歷 121

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