預算參與對預算寬列之影響：程序正義認知與組織承諾之中介效果

The Impact of Budgetary Participation on Budgetary Slack: Mediating Effect of Procedural Justice Perceptions and Organizational Commitment

基於預算制度的行為面以及參與的激勵理論，本研究以認知預算程序正義和組織承諾為中介變數，探討預算參與對於預算寬列的影響。使用巢式結構方程模式為分析方法及LISREL為分析工具，以台灣地區上市櫃製造業公司133位部門經理人為研究對象，採用問卷調查法進行資料蒐集。研究結果發現，預算參與並非直接影響預算寬列，而是透過程序正義認知及組織承諾的中介效果所影響。然而，程序正義認知並無影響預算寬列的效果。最後，本研究探討程序正義認知沒有影響預算寬列的原因，並針對研究發現提出重要的管理意涵。

Based on the behavioral aspect of budgeting systems, and the motivation theory of participation, this study examines perceptions of budgeting procedural justice and organizational commitment as mediating variables to explore the effect of budgetary participation on budgetary slack. This study uses structural equation models as the analytical method and LISREL as the analytical tool. Based upon a mail questionnaire survey of 133 department managers who were randomly drawn from selected manufacturing companies listed in the Taiwan Stock Exchange, the results indicate that budgetary participation is not directly associated with budgetary slack, but is indirectly related to mediating effect of perceived procedural justice and organizational commitment. However, perceived procedural justice is not related to budgetary slack. This study investigate why budgeting procedural justice do not affect slack, and point out some important management implications that emerge from the research findings.