組織承諾和認知失調對管理會計與控制系統改變接受性之影響－－內外控人格特質為情境變數

The Influence of Organizational Commitment and Cognitive Dissonance on Acceptance of Change in Management Accounting and Control System--Locus of Control as a Contingency Variable

先前探討管理會計與控制系統改變的研究大多著重於組織及經濟的因素上，本研究乃從行為及心理層面，探討組織承諾和認知失調對於管理會計與控制系統改變接受性的影響，並進一步檢驗認知失調對於組織承諾和管理會計與控制系統改變接受性間關係的中介效果及內外控人格特質的影響效果。研究採問卷調查法進行，並以國內上市（櫃）製造業公司的一般管理人員為研究對象。研究結果證實，員工組織承諾及認知失調會分別增加及減少管理會計與控制系統改變的接受性，而且發現認知失調具有完全的中介效果，亦即組織承諾會經由降低認知失調而提高管理會計與控制系統的改變接受性。研究亦發現，內控型人格特質會較外控型人格特質影響員工組織承諾及接受管理會計與控制系統的改變。

Previous studies mostly focused on organizational and economic factors to examine the change in Management Accounting and Control Systems (MACS). This study explores the effect of behavioral and psychological variables on the acceptance of change in MACS. We propose that acceptance of change in MACS is influenced by organizational commitment and cognitive dissonance. Furthermore, we evaluate the mediating effect of cognitive dissonance on the relationship between organizational commitment and acceptance of change in MACS, and examine the impact of locus of control on these variables. Employing a questionnaire and sampling from manufacturing firms in Taiwan, the results support each of the proposed hypotheses. In addition, it is noteworthy that we find that the fully mediating effect of cognitive dissonance that leads to people’s acceptance of change in MACS. We also find that internal locus of control is more likely to impact organizational commitment and acceptance of change in MACS than external locus of control.