设定预算目标与任务不确定性对绩效的影响:一项理论分析

The Effects of Setting Budget Goals and Task Uncertainty on Performance: A Theoretical Analysis.

Accounting Review · 1987
被引 0 · 同刊同年前 10%
人大 A+FT50UTD24ABS 4*

中文导读

理论分析预算目标对任务绩效的影响,认为任务不确定性高时设定预算目标的效果较差,并指出有限证据支持这一假设。

Abstract

Abstract ABSTRACT: This paper discusses the effects of setting budget goals on task performance in different task situations. The main hypothesis developed from this analysis is that the effect of setting specific, difficult budget goals on task performance depends on the level of task uncertainty. Specifically, it is argued that, where task uncertainty is high, setting budget goals is less effective in promoting task performance than where task uncertainty is low. In addition, it is suggested that, although limited,-available evidence is consistent with this hypothesis. Finally, the research implications of the analysis are considered.

预算目标任务不确定性任务绩效目标设定