企業預算寬列行為——習慣抑或計畫行為？

Budgetary Slack Intention-Habit or Planned Behavior?

本兩年期計畫藉由兩年期資料的收集，探討企業經理人預算寬列的行為是計畫行為、理性行為或是一種習慣性的行為。首先，採用計畫行為理論的觀點來探討，採用量化研究方式來探討經理人預算寬列的行為，藉由文獻探討來瞭解相關定義及做出相關的假設。本研究結果顯示經理人預算寬列的行為大致上仍符合計劃行為理論的觀點，而該結果也指出預算寬利的行為也具有習慣性的特徵。因此，本研究對實務界而言，更促使企業界在推行預算制度時，可瞭解影響預算寬列的可能來源，進而可達到降低預算寬列的目的。對學術界則提出了全新的觀點，指出經理人預算寬列行為的可能潛在因素，建立了新的研究方向。

This longitudinal study explored the manager's creation of budgetary slack through the viewpoints of theory of planned behavior (TPB). Prior studies indicate that budgetary slack is influenced by social pressure and attitudes. The study randomly drew the samples from the managers in listing companies in Taiwan Security Exchange. The results show that manager's slack intention is influenced by attitude, subjective norm and perceived behavior control. In addition, the slack behavior in year 0 affects the slack in the year 1 and 2. We conclude that manager's slack behavior is a habit behavior. Third, the actual slack behavior is influenced by slack intention both in year 1 and 2. The study has the similar results with what TPB indicated. The results indicate that manager's budgetary slack is not only a planned behavior but also a habitual behavior. The researcher proposes new factors which may influence the creation of budgetary slack. The study provides some suggestions for future managerial accounting research and business empirical management, especially in budgetary systems.