家族管理參與對正式管理控制系統使用的影響

The Effects of Family Management Involvement on the Use of Formal Management Control Systems

儘管管理控制系統儼然成為管理會計領域的重要主題，但管理會計文獻卻鮮少以實證的方式，關注家族成員參與管理對於管理控制系統使用的影響。根據社會情感財富的觀點，本研究檢視家族管理參與對於正式管理控制系統之使用，所扮演的角色。本研究選取台灣的家族與非家族企業為研究樣本，去檢測非正式的家族人際控制，對於正式控制機制選擇的影響。本研究的實證結果發現：家族管理參與與正式邊界管理控制系統的使用之間，具有正向的關係。此外，家族管理參與與正式互動式績效衡量的使用，具有正向關聯性。然而，家族管理參與與正式信念管理控制系統的使用之間，並不具有關聯性。最後，家族管理參與與正式診斷式績效衡量的使用之間，並沒有關係。

Although management control systems have become important components of management accounting, the management accounting literature has paid little empirical attention to the role of family management involvement in the use of formal management control systems. Drawing on a socio-emotional wealth perspective, this study examines the roles of family management involvement in the use of formal management control systems. This study chooses Taiwanese firms as research settings to test the influences of informal interpersonal control on the choice of formal control mechanisms. This study finds a positive relationship between family management involvement and the use of boundary systems. Furthermore, family management involvement is associated with firms making more use of interactive performance measures. However, this study finds no relationship between family management involvement and the use of belief systems; and no relationship between family management involvement and the use of diagnostic performance measures.