本研究引用社會心理學中的社會認知理論(Social-cognitive Theory) 與情感事件理論(Affective Events Theory ; AET) 來探討自我效能與態度在預算參與對管理者效能關係間所扮演的中介角色。同時，中介變數間與管理者效能變數間的關係也一併受到探討。本文採用結構方程模型(SEM) 來檢驗該假設模型，該研究有效樣本164 件乃隨機抽取自台灣證券交易所中的製造業上市公司部門主管。該結果顯示，管理者的自我效能具有中介預算參與和管理者效能間關係的效果，而態度的中介效果也獲得支持。同時，自我效能也扮演預算參與和態度間關係的中介角色。本文的結果對預算參與和管理者效能間關係之實務與研究，提供了管理意涵與未來的研究方向。

This study employs social-cognitive and affective events theories to examine the mediating roles of attitudes toward budgetary decision makers and self-efficacy between budgetary participation and managerial outcomes. The relationships between mediating variables and between managerial outcomes were also examined in this study. Structural equation modeling (SEM) was used to test the theoretical model with 164 useful responses which was randomly drawn from the listing companies in Taiwan Stock Exchange. The results show that the indirect effects of budgetary participation on managerial outcomes through self-efficacy and attitudes are supported. Self-efficacy also plays the mediating role between budgetary participation and attitudes. Implications and directions for future research are discussed.

預算參與; 自我效能; 態度

budgetary participation; self-efficacy; attitudes