预算松弛行为的实验研究

©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(,210093):,,.,.:;;;:F406:A:1007-9807(2004)03-0046-080,,,,.,(budgetaryslack).,,..,.2050,[1],Argyrus[2],,.,Cyert&March[3]Williamson[4],Schiff&Lewin[1],,..2070,.,.Onsi[5].[1,58],(disfunctional).,,.,,.,,;,,[6,912],.,(),.7320046JOURNALOFMANAGEMENTSCIENCESINCHINAVol.7No.3Jun.2004,,.2070.:2002-02-21;:2004-04-06.:(1947),,,,.©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(1);(2);(3);(4).1.1.1.,.Lowe&Shaw[13]Schiff&Lewin[14],Onsi[5]Collins[8];,[15,16],[10].,,,.,,.1.1.2,.Weitzman[17],,,.2080,Weitzman,(truth2inducing),(slack2in2ducing)[7,15,16,18].,.1.1.32080,,,.,,,[15,18].,,,.Young[18].,,.Chowetal[19],,()..1.1.4,()().,.(),.,743:©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.().,,[15,18,19],,,.,,.:1(H1):,.2(H2):,,.22.1,,,.,.,,,,,,.,.,.,,,,,(),,.2.2,,,.()(5),,1,.,.4(ABCD),()4(2),,.1Table1Expectedprobabilityofreachedsalesvolume75-100100-150150-200200-250250-2750.050.250.40.250.05AC5,,,8420046,5200/,300,100.,.,.©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(fixed-pay-plus-bonus);CDWeitzman.24Table2Contextualattributesinthefourexperiments()ABCD,,.,,8,8.,,,.2.3t,.,,,ABlu,,ABlv.3.3Table3Sampleconstructionoftestinghypotheses121BADC2ACBD33.14(),4.44,.3.2(1),(),943:lulv,ABCD,,..StatisticalPackagefortheSocialScience(),SPSS,SPSS8.0forWindows98.,ABCD.,.B=200+100(-)200+300(-):B;;.B=40000+200(-):B;;.©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(5),lw.,1(6),t1%.44()Table4Means(variations)ofbudgetingsalesvolumeinfourexperimentsA,183.77(712.5)203.77(338.1)B,143.51(1528.8)152.47(1644.9)C,189.58(598.29)193.34(440.2)D,161.93(872.07)175.60(1038.5)51Table5H1sstatisticaltestingresultofthestudentsexperimentnt(p)(C-D)19.0425761.87333(A-B)25.3826704.24615-0.836257(0.4070699)61Table6H2sstatisticaltestingresultofthepractitionersexperimentnT(p)(A-B)51.3019532232.215(C-D)17.7358531420.0834.04348333(0.000104)3331%t.72Table7H2sstatisticaltestingresultofthestudentsexperimentnt(p)(C-A)1.7500241227.3261(D-B)30.9000302313.12759-2.57433(0.013)335%.82Table8H2sstatisticaltestingresultofthepractitionersexperimentnt(p)(C-A)-10.43453568.8273(D-B)23.13208532058.386-4.7675333(8.36E-06)3331%.3.3()(2)7,8,25%t,,,0520046lw,10%,,.©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(),4t(9).,,,AD.9Table9Comparisonsoftheresultsbetweendifferentexperimentsubjectsnt(p)A,B,C,D,53203.77338.1049183.77712.5153152.471644.9555143.511528.8553193.34440.2350189.58598.2953175.601038.5156161.93872.074.37333(3.5E-05)1.17(0.24)0.84(0.41)2.3133(0.023)3331%.335%.,.B()C(),,,.,,,,,AD;(),.,.3.4.2,(8)...,BACD.BA,,200,,,.,,,204.(1,40%150200,20070%).,.A,()(),175.,C(,),(193),A153:©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.:,:(1).,,.,,,.[20],,,.,.(2).,,,,,,.(3),,,,[12].,,:(1),,,;;(2),;,,,,[6].;(3),,,,,;(4),30,..,,.,,,.:[1]SchiffM,LewinAY.Theimpactofpeopleonbudgets[J].TheAccountingReview,1970,45(1):259268.[2]ArgirisC.TheImpactofBudgetsonPeople[M].NY:TheControllershipFundation,1952.[3]CyertRM,MarchJG.TheBehavioralTheoryoftheFirm[M].PrenticeHall,1963.126127.[4]WilliamsonOE.TheEconomicsofDiscretionaryBehavior:ManagerialObjectivesinaTheoryoftheFirm[M].PrenticeHall,1964.2837.[5]OnsiM.Factoranalysisofbehavioralvariablesaffectingbudgetaryslack[J].TheAccountingReview,1973,48(3):535548.[6]VanderStedeWA.Therelationshipbetweentwoconsequenceofbudgetarycontrols:Budgetaryslackscreationandmanagementshort-termorientation[J].Accounting,OrganizationsandSociety,2002,17(3):609622.2520046©1994-2010ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.[7]FisherJG,MainesLA,SprinkleGB.Usingbudgetsforperformanceevaluation:Effectsofresourceallocationandhorizontalinfor2mationasymmetryonbudgetproposal,budgetslackandperformance[J].TheAccountingReview,2002,77(4):847865.[8]CollinsF.Theinteractionofbudgetcharacteristicsandpersonalityvariableswithbudgetaryresponseattitudes[J].TheAccountingReview,1978,53(2):324335.[9]LibbyT.Theinfluenceofvoiceandexplanationonperformanceinaparticipativebudgetingsetting[J].Accounting,OrganizationsandSociety,1999,24(1):125137.[10]FisherJG,FredericksonJR,PefferSA.Budgeting:Anexperimentalinvestigationoftheeffectsofnegotiation[J].TheAccount2ingReview,2000,75(1):93114.[11]LibbyT.Referentcongnitionandbudgetaryfairness:Aresearchnote[J].JournalofManagementAccountingResearch,2001,13(1):93105.[12]LittleHT,MagnerNR,WelkerRB.Thefairnessofformalbudgetaryproceduresandtheirenactment:Relationshipswithman2agersbehavior[J].Group&OrganizationManagement,2002.[13]LoweEA,ShawRW.Ananalysisofmanagerialbiasingevidencefromacompanysbudgetingprocess[J].JournalofmanagementStudies,1968,(4):304315[14]SchiffM,LewinAY.Wheretraditionalbudgetingfails[J].FinancialExecutive,