本研究以計劃行為理論為基礎，探討企業預算編列者之預算寬列行為。以天下雜誌2007年報導之台灣1500大製造業與服務業之預算編列者為問卷對象，綜合中西文獻預算寬列之成因，建構本研究之行為模式，其中包含「預算寬列之信念與結果評價」、「預算寬列之態度」、「預算寬列之規範信念與服從動機」、「預算寬列之主觀規範」、「預算寬列之控制信念與知覺強度」、「預算寬列之知覺行為控制」、「預算寬列之意圖」及「預算寬列之行為」等8個潛在變項及24個觀察變項，以結構方程模式(SEM)進行本研究之假說檢定。
This study is based on the framework of Theory of Planned Behavior to investigate the budgetary planners who usually make budgetary slack. The sample is taken from the Big 1500 manufacturing and service industry of enterprise in Taiwan in 2007 that reported by Common Wealth magazine. The model of budgetary behavior are constructed from the literature, and there are 8 potential variables and 24 observation variables are included. The Structural Equation Modeling (SEM) is utilized to analyze the hypotheses of this research.
