預算控制與管理會計系統是否能提昇產品創新績效？

How Can Budget Control and Management Accounting System Improve Product Innovation Performance?

先前文獻對於預算控制程度高低對產品創新績效間的關係各有不同主張。本研究認為預算控制與產品創新績效間的關係為一倒U 型曲線，適中預算控制才能達到最佳產品創新績效企業，採取寬鬆預算控制與嚴格預算控制均無法達到最佳產品創新績效，此結果解決了先前文獻中的爭辯。再者，台灣高科技產業因應全球競爭，預算控制程度未來將更趨嚴格，高品質管理會計資訊能提供高預算控制下攸關與可靠之資訊，對產品創新績效產生正向影響。本研究以台灣證券交易所與櫃檯買賣中心之高科技公司135 位研發經理人為問卷調查對象，研究方法採用曲線迴歸分析與調節迴歸分析，實證結果完全支持本研究假說，預算控制與產品創新績效之間的關係為一倒U 型曲線。此外，當在高預算控制下，管理會計資訊對產品創新績效有正向且顯著之影響，但於低預算控制下，對產品創新績效無顯著影響。本研究並提出未來研究方法與管理意涵。

Previous literatures have differing opinions on the relationship between budget control and product innovation performance. Proponents of the low level of budget control argue that it permits companies to experiment with new strategies and innovative projects in a more resourced environment. Proponents of the high level of budget control counter that the low level of budget control promotes undisciplined and diminished incentives to product innovation performance. Results from a questionnaire survey of 135 R&D managers with budget responsibilities in high-tech manufacturing companies, which were listed in the Taiwan Stock Exchange Market, provide part support for these predictions. Curve regression analysis and moderated regression analysis are used and the results support our hypotheses. The findings of this study support our expectation that management accounting system has a positive and significant influence on product innovation performance when the level of budget control is high, but has no significant effect when the level of budget control is low. In a less resourced environment, management accounting system is required to capture and reflect the information that managers require for the more effective operation of product innovation processes.