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系統識別號 U0002-2406200902201300
中文論文名稱 差異化策略、預算重視程度、預算規劃模式與績效關聯性之研究
英文論文名稱 The relationships among differentiation strategy, budget emphasis, budget planning model, and performance
校院名稱 淡江大學
系所名稱(中) 會計學系碩士班
系所名稱(英) Department of Accounting
學年度 97
學期 2
出版年 98
研究生中文姓名 賴昀楓
研究生英文姓名 Yun-Feng Lai
學號 696600260
學位類別 碩士
語文別 中文
口試日期 2009-06-12
論文頁數 63頁
口試委員 指導教授-黃振豊
指導教授-孔繁華
委員-蔡瑤昇
委員-賴丞坡
委員-丁誌魰
中文關鍵字 差異化策略  預算重視程度  預算規劃  績效 
英文關鍵字 differentiation Strategy  Budget emphasis  Budget planning Performance. 
學科別分類 學科別社會科學商學
中文摘要 本研究主要探討差異化策略、預算重視程度、預算規劃模式與績效間的關聯性。預算重視對組織的影響,一直是重要的研究課題。然而,影響預算重視的成因,卻是甚少探討的。故,本研究使用結構方程模式檢視策略對預算重視程度、預算規劃模式與績效的直接影響,並討論預算規劃模式的中介效果。研究結果發現,策策略對預算重視程度、預算規劃模式與績效存在顯著正向影響,預算規劃模式是策略與績效的顯著中介因子。預算規劃模式對於績效是正向相關,此外預算重視程度與預算規劃模式亦是正相關。
英文摘要 The purpose of this research is to investigate the relationships among differentiation strategy, budget emphasis, budget planning model, and performance. The effect of budget emphasis on organization has been concerned for several decades. However, the antecedent factor of budget emphasis is rarely discussed. For this reason, study uses structural equation modeling to investigate the direct effect of strategy on budget emphasis, budget planning model and performance, also discuss the meditative effect of budget planning. The result show that strategy has positive effect on budget emphasis, budget planning model and performance; budget planning is a significant mediator of the relationship between strategy and performance. The effect of budget planning on performance is significantly positive, and budget emphasis is associated with budget planning.
論文目次 目錄
第壹章 緒論 1
第一節 研究動機與背景 1
第二節 研究目的 2
第三節 研究流程與論文結構 3
第貳章 文獻探討與回顧 5
第一節 管理控制系統與預算 5
第二節 預算重視程度、預算規劃模式與績效之關聯 11
第三節 差異化策略、預算重視程度、預算規劃模式與績效之關聯 14
第四節 國別文化與預算之關聯 16
第參章 研究方法 20
第一節 研究架構與研究假說 20
第二節 問卷設計 21
第三節 研究對象資料 24
第四節 統計方法 26
第五節 信度與效度分析 29
第肆章 實證結果與討論 38
第一節 敍述性統計資料 38
第二節 相關分析 39
第三節 結構方程模式分析 40
第四節 單因子變異數分析 44
第五節 討論 45
第伍章 結論與建議 48
第一節 研究結果 48
第二節 管理意涵 49
第三節 研究貢獻 50
第四節 研究建議與限制 50
參考文獻 52
附錄:問卷內容 60

表目錄
表2-1  預算使用目的表 7
表2-2  控制系統分類 9
表2-3  預算制度特徵 10
表3-1  研究假說與研究問題彙總表 21
表3-2  公司特性 25
表3-3  受測者資訊 26
表3-4  結構方程模式適合度指標一覽表 28
表3-5  各構面之Cronbach’s α係數 30
表3-6  差異化策略的信度與適合度 32
表3-7  預算重視程度的信度與適合度 32
表3-8  預算規劃模式的信度與適合度 33
表3-9  組織績效、管理績效與預算滿意度的信度與適合度 34
表3-10 各個變數的信度分析 35
表3-11 構面相關係數表 36
表3-12 預算參與、預算溝通強度與預算周詳度區別效度分析 37
表3-13 組織績效、管理績效與預算滿意度的區別分析 37
表4-1  差異化策略與預算重視程度敘述性統計資料 38
表4-2  預算規劃模式敘述性統計資料 39
表4-3  為組織績效、管理績效與預算滿意度敘述性統計資料 39
表4-4  相關係數表 40
表4-5  差異化策略、預算重視程度、預算規劃模式與組織績效、管理績效
與預算滿意度之衡量模式分析 41
表4-6  績效效果表 42
表4-7  預算重視程度與預算規劃模式單因子變數分析結果 44
表4-8  研究假說與問題實證結果彙總表 45

圖目錄
圖1-1 研究流程圖 4
圖3-1 研究架構圖 20
圖4-1 本研究結構方程模式架構 43


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周齊武、杜榮瑞、陳慧玲,2005,環境不確定性、預算制度特徵與公司績效,管理學報,第22卷第4期,頁549-567。
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