過去績效結果的歸因認知與預算強調對預算寬列的影響

Impacts of Previous Performance Attribution and Budgetary Emphasis on Budgetary Slack

績效資訊回饋被視為具有影響與輔助決策的管理功能，而個人則以過去經驗結果作為未來行動的主要參考依據（Van der Stede,2000)。然而在管理會計的研究領域中，針對過去績效結果與預算寬列的相關研究除Merchant and Manzoni (1989) 、Young, Fisher and Lindquist（1993）以及 Van der Stede (2000)的研究外，鮮少有其他研究觸及此一議題。Merchant 等人的研究也僅止於探討過去預算績效結果本身對預算寬列的影響，然而過去績效所提供的資訊不應只有數字本身而已，個人以過去經驗做為未來行動參考依據，所以過去資訊應該含有未來預期績效的相關資訊。本研究透過歸因分析萃取出過去績效所含的未來資訊，以實驗設計取得193 筆資料後，透過單變量變異數分析與雪費（Scheffe）事後成對比較法驗證過去績效、歸因因子以及預算強調對預算寬列的影響。研究結果發現1.過去績效結果與歸因因子對預算寬列有交互作用存在，亦即過去失敗（成功）結果歸因於穩定因素（能力、工作困難度）比歸因於不穩定因素（努力、運氣）有較高（低）的預算寬列程度。2.上述關係受到預算強調所調節，亦即將過去失敗（成功）結果歸因於穩定因素比歸因於不穩定因素有較高（低）的預算寬列程度只在預算強調下成立，在非預算強調下並不顯著。

Previous performance information has the functions of initiating decision and supporting decision. Generally, previous performance is used as an important reference point to evaluate future performance. According to the ratchet effect model, budgetary participation determines the sequent budgetary goal after considering the previous budgetary performance. In particular, this effect is more evident when organizations employ the budgetary emphasis pay scheme. Since previous budgetary performance is one of the important factors of budgetary slack, the attributes of the previous performance function as important determinants of the propensity to create budgetary slack. The relationship between budgetary emphasis and budgetary slack has received a great deal of attention in the literatures on management accounting. Excluding the researches of Merchant and Manzoni (1989), Young, Fisher, and Lindquist (1993), and Van der Stede (2000), few researches have explored the relationship between previous performance and budgetary slack. At the same time, however, previous research on this topic failed to recognize that the attribution factor of performance is the major cause of future performance rather than the previous performance itself. An organization confirms the cause of performance through the process of performance attribution. Hartmann (2000) reviews the literature related to budgetary emphasis and proposes that budgetary emphasis does not necessarily improve budgetary performance. This study uses the attribution structure to explore the influence of different attributes of the previous performance on budgetary slack. In addition, through the contingent effect of the budgetary emphasis, this study demonstrates the combined effect of previous performance and the incentive pay scheme. By employing an empirical design to collect data and an ANOVA statistical analysis, this study arrived at the following findings. First, the attributing factor and the previous performance have a moderating effect on budgetary slack. To elaborate, subordinates will create less (more) budgetary slack, if they attribute the previous successful (failed) performance to ability or task difficulty. Second, subordinates will create more (less) budgetary slack, if they attribute the previous successful (failed) performance to effort or luck. Third, budgetary emphasis will moderate the relationship between the attributive factor of the previous performance and budgetary slack. That is, in the condition of a low level of budgetary emphasis, it is not necessary for subordinates to create less (more) budgetary slack, if they attribute the successful (failed) performance to ability or task difficulty.