台灣管理會計文獻之回顧與評估

Abstract

本文回顧1997年到2009年間，在台灣主要期刊上所發表之管理會計研究。統計結果顯示，管理控制系統是最常被探討的議題，其次則依序為存貨管理、成本會計與管理、一般管理議題、決策方法與其他。若依據研究方法進行分類，則以分析性研究為最多，其次為問卷研究、實證研究、個案研究、實驗研究與規範性研究。本文分析管理會計文獻所引用的理論，除了少數文獻外，多數研究都建立在理論基礎上，並以引用經濟理論的文獻為最多，其他領域理論依被引用的頻率高低分別為組織行為理論、生產與作業管理理論、策略、心理學、財務與資訊科學等領域之理論。最後，依據台灣管理會計文獻的產業背景設定區分，則可發現除了存貨管理相關文獻外，多數文獻以單一產業進行研究。本文回顧過去文獻，並提出未來研究之建議，包含實證研究應將自我選擇問題納入考量以及問卷研究必須注意樣本取得對於研究結果的影響等。整體而言，儘管仍有改善的空間，但台灣管理會計之研究無論在議題設定、研究方法與理論依據等方面，皆達一定的水準。

In this study, we review management accounting research in Taiwan during the period 1997-2009. The results indicate that issues related to management control systems are most extensively examined, followed by inventory management, cost accounting and management, management accounting in general, decision-making methods, externally oriented management accounting, and others. In terms of research methods, analytical modeling is applied most frequently, followed by survey, field-archival, case study, experimental study, and normative/conceptual type of research. In terms of theories applied, economic theory is applied most frequently, followed by organizational behavior, production and operations management, strategy, psychology, finance, and information science. Only a few studies do not apply theories. With respect to research settings, except for the inventory management studies, most studies are conducted with an industry as the setting. While there is room for improving research quality, the articles reviewed in this study have produced acceptable quality. The areas for improvement include paying attention to self-selection bias in the field-archival research, sample selection issues in the survey research, among others. Overall, our assessment of management accounting research in the above aspects suggests that management accounting research in Taiwan has achieved a certain level of quality.