預算強調與管理者效能──自我效能的中介效果

Budget Emphasis and Managerial Effectiveness - the Mediating Effect of Self Efficacy

過去數十年來，管理會計文獻對於預算制度中預算強調的研究，一直有相當頻繁的探討與研究，預算強調對企業內部造成的正面影響亦獲致部分結論，然而，亦有不一致的結果產生。本研究針對經理人預算強調的機提出進一步的探討，希望對預算強調和管理者效能間的關係及其間之中介變數的關係找出關聯性。本研究引Bandura (1977)的社會認知理論(social cognitive theory)，認為預算強調有助於提升經理人對自我能力的知，進而提升管理效能與工作滿意度。
此研究從台灣證券交易所製造業公司中，隨機抽樣並透過問卷調查的方式，共回收了164份有效問卷，透過結方程模型(SEM)實證結果印證了下列關係的存在，預算強調透過提升自我效能，進而提升管理績效與管理者的作滿意度。管理者對工作的滿意度將有助於提升其管理績效。本研究為未來的管理會計研究與管理實務界提新的研究方向與管理意涵。

In prior studies, management accoumting research indicates that budget participation and emphasis have become two important characteristics in budgetary control system. The positive influence of these two mechanisms has been suggested in previous studies. Anyway, the inconsistent results are also proposed. This study employs social cognitive theory (Bandura, 1977) and suggests a positive mediating effect of self efficacy between budget emphasis and managerial effectiveness. We propose that budget emphasis will positively influence manager’s self efficacy and then inprove their managerial effectiveness.
In addition, the study proposes four hypotheses and randomly drawn 164 useful samples from production industrie in Taiwan Security Exchange market. Structural Equation Modeling (SEM) has been applied to validate the hypotheses.The study shows consistent result with the hypotheses and provide managerial implications.