知覺任務不確定性、組織承諾、管理會計資訊系統三者對管理績效交互作用之影響

Abstract

本研究探討組織承諾、知覺任務不確定性和知覺管理會計資訊系統(MAS)資訊有用性三者對管理績效的影響。本文主張高組織承諾的員工，在知覺高度任務不確定性之情形下，使用MAS資訊對於管理績效是有提昇的作用，此觀點限制了Chong(1996)的主張，亦即，該研究認為在知覺任務不確定性高時，使用MAS資訊可以增進管理績效的說法，必須是在員工具有高度的組織承諾的前提下方可成立。此外，知覺任務不確定的兩個子構面－知覺任務困難度與知覺任務變異性，以知覺任務困難度才是影響自變數與應變數關係的主要子構面。有效樣本143份是取自台灣上市上櫃公司的生產部經理，將樣本以調節複迴歸三維交互作用方式加以分析，所得實証結果証實，高組織承諾的員工在知覺高度任務不確定性下，提供有用性高的MAS資訊將可提高管理績效，並且也確定知覺任務困難度才是影響知覺任務不確定性的關鍵子構面。

This study examines the three-way interactive effects of organizational commitment (OC), perceived task uncertainty (TU) and the perceived usefulness of managerial accounting systems (MAS) information on the relationship of managerial performance. We declaim that when managers facing the situation of high TU with the availability of MAS information were associated with higher managerial performance especially under the condition of high OC. This idea limited the conclusion of Chong (1996), that is, the prospect of under a high-perceived task uncertainty situation, the perceived useful MAS information led to improved managerial performance was under the premise of high organizational commitment. In addition, two dimensions of TU-perceived task difficulty and perceived task variability-are investigated for their interactive effects. The results confirm our declaim and indicate that perceived task difficulty is the key dimension of the interactive effects. The responses of 143 managers, drawn from manufacturing industry of Taiwanese public companies, to a questionnaire survey were analyzed by examining the regression equations for the three-way interaction model.