預算參與和工作績效之關聯性：角色模糊、自我效能及預算目標接受的中介效果

THE RELATIONSHIP BETWEEN BUDGETARY PARTICIPATION AND JOB PERFORMANCE: THE MEDIATING EFFECTS OF ROLE AMBIGUITY, SELF EFFICACY AND BUDGETARY GOAL ACCEPTANCE

基於員工參與的認知與激勵理論，本研究目的為探討預算參與和工作績效之關係，認為兩者的關係會受到角色模糊、自我效能和預算目標接受之中介效果的影響，並提出一整合模式。研究採問卷調查法進行，調查對象為台灣電子製造產業上市（櫃）公司的132位生產經理人及其直屬上司。本研究建構結構方程模式並以LISREL為分析工具。研究結果發現，預算參與經由降低角色模糊、提高自我效能和預算目標接受來間接提升經理人的工作績效，亦即角色模糊、自我效能和預算目標接受在預算參與和工作績效間扮演著非常重要的中介角色。對於研究結果，本研究提出理論上的貢獻及實務上的管理意涵。

Based on cognitive and motivational theories of employee participation, the purpose of this paper is to explore the relationship between budgetary participation and job performance. This study suggested that the relationship is mediated by role ambiguity, self efficacy and budgetary goal acceptance, providing an integrated model. Data were collected from a mail questionnaire survey of 132 production managers and their supervisors in publicly listed electronics manufacturers in Taiwan, and then analyzed by LISREL under the constructed structural equation model. Results indicated that budgetary participation indirectly increased job performance by decreasing role ambiguity or increasing self efficacy and budgetary goal acceptance. That is, role ambiguity, self efficacy and budgetary goal acceptance played very important mediating roles in the relationship between budgetary participation and job performance. By the results of this study, contribution in theory and managerial implication in practice were provided.