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題名 管理會計之發展及我國管理會計人員之角色定位
作者 吳如玉
貢獻者 吳如玉
吳如玉
日期 1990
1989
上傳時間 3-May-2016 14:13:11 (UTC+8)
參考文獻 參考書目
一、中文部分
1.中華徵信所，1988年中華民國大型企業排名，(台北:中華徵信所，民國77年6月)。
2.杜榮瑞，"失去的攸關性－管理會計的興起與沒落"，會計研究月刊第25期，(民國76年10月)，頁112-113。
3.黃俊英，多等量分析，(台北:華泰圖書公司，民國74年2月初版)。
4.楊國樞，文崇一，吳聰賢，李亦園編著，社會及行為科學研究法，(台北:東華書局，民國77年3月)。
5.廖勝利，成本會計功能在台灣製造業之實證研究，(台北:政治大學會計研究所碩士論文，民國70年6月)。
6.戴介貞，我國會計教育對企業管理之助益，(台北:東吳大學會計研究所碩士論文，民國70年6月)。
7.戴欽松，"走出帳房參與管理”，主計月報第61卷第6期，頁17-18。
8.顏漏有，會計資訊在管理決策上運用之研究－我國企業界現階段之探討，(台北:政治大學會計研究所碩士論文，民國68年6月)。
9.顧鳳姿，大學女生的角色取向，角色態度與工作特性需求之關係，(台北:政治大學企業管理研究所碩士論文，民國72年6月)。

二、英文部分
l.Accounting Principles Board, AICPA, "Basic concepts and Accounting Principles Underlying Financial statement of Business Enterprise, " APB statement No.4 (New York:AICPA,1970) .
2.American Accounting Association, committee on Accounting History, "Report of the Committee on Accounting History, "The Accounting Review, Supplement to Vol. XLV(1970),PP.53-64.
3 . Anthony, Robert N. , "The Rebirth of Cost Accounting, "Management Accounting (October 1975),PP.13-l6.
4. Brief, Richard P., "Nineteenth Century Accounting Error,"Journal of Accounting Research (Spring 1965) ,PP.12-31.
*5. Buttrick, John, "The Inside Contract System, "Journal of Economics History (Summer 1952),PP.205-216.
*6. Caplan, Edwin H., Management Accounting and Behavioral Science (Massachusetts:Addison-Wesley Publishing Company Inc., 1971).
7. Chandler, Alfred D. Jr., Strategy and Structure:Chapters in the History of the American Industrial Enterprise(Cambridge,Masschusetts : The M. I. T. press, 1963; reprint of 1962 ed.).
8.────, Giant Enterprise: Ford. General Motors. and the Automobile Industry (NY:Harcourt, Brace &World , Inc.,1964) .
*9. Chapman, S.D., "The Textile Factory before Arkwright: A Typology of Factory Development,"Business History Review (Winter 1974),PP.451-478.
10. Church, A. Hamilton, Production Factors in cost Accounting and Works Managernent(New York:Arno Press Inc., 1976; reprint of 1910 ed.).
11. Clark, J. Maurice, Studies in Economics overhead Costs (University of Chicago press, 1971; reprint of 1923 ed.).
12.Committee to Prepare a Statement of Basic Accounting Theory, A Statement of Basic Accounting Theory (Evanston Ill: AAA, 1966).
13. Cooper, Robin, and Robert S. Kaplan, "How Cost Accounting Distorts Product Costs," Management Accounting (April 1988),PP.20-27.
14. Donnelly, Robert H., "The Change of the Controller," Financial Executive (April 1982),PP.20-24.
*15.Dowand, Alices, and Orace Johnson, "`!he Break-Even Point Concept: Its Development and Expanding Applications,"Management Accounting (January 1969),PP.30-32.
*16.Eccles, Robert G., "Control with Fairness in Transfer Pricing," Harvard Business Review (November-December 1983),PP.149-161.
17.Garner, S. Paul, Evolution of Cost Accounting to 1925 (Tuscaloosa, Ala. :University of Alabama Press, 1954).
18.Garrison, Ray H., Managerial Accounting - Concepts for Planning, Control, Decision Making (Plano, Texas:Business Publications, Inc., 1988).
*19.Hawkins, David F., "The Development of Modern Financial Reporting Practices Among American Manufacturing Corporations,"Business History Review (Autumn 1963),PP.135-168.
20.Hayes, David C., "Accounting For Accounting:A story About Managerial Accounting," Accounting, Organizations and Society, Vol.8, No. 2/3 (1983),PP.241-249.
21. Horngren, Charles T., Introduction to Management Accounting(Fifth ed., Englewood Cliffs N.T. : Prentice - Hall,Inc., 1981).
22.─── , "Cost and Management Accounting:Yesterday and Today," in Michael Bromwich and Anthony G. Hopwood, ed.,Research and Current Issues in Management Accounting (Great Britain:Pitman, 1986).
23.───, and George Foster, Cost Accounting: A Managerial Emphasis (sixth ed., Prentice - Hall International,Inc., 1987).
24.Howell, Robert A.,"World Class Manufacturing Controls:Management Accounting for the Factory of The Future, "in Robert Capettini and Donald K. Clancy, ed., Cost Accounting, Robotics, and The New Manufacturing Environment (Florida:AAA, 1987).
25.Jelinek, Mariann, "Toward Systematic Management:Alexander Hamilton Church, " Business History Review (Spring 1980),PP.63-79.
*26.Johnson, H. Thornas, "Early Cost Accounting for Internal Management Control:Lyrnan Mills in the 1850s, "Business History Review (Winter 1972) ,PP.466-474.
*27.───,"Management Accounting in an Early Integrated Industrial:E.I. Du Pont de Nemours Powder Company, 1903-1912," Business History Review (Sunnner 1975),PP.185-199.
28.───,"The Role of Accounting History in the study of Modern Business Enterprise," The Accounting Review (July 1975) ,PP.444-449.
29.───,"Toward a New Understanding of Nineteenth-Century Cost Accounting, "The Accounting Review (July 1981),PP.510-518.
30.─── ,"The Search for Gain in Market and Firm:A Review of the Historical Emergence of Management Accounting System,"Accounting, Organizations and Society, Vol. 8, No. 2/3 (1983),PP.139-146.
31.───,and Robert S. Kaplan, Relevance lost－The Rise and Fall of Management Accounting (Boston, Massachusetts:Harvard Business School, 1987).
32.Kaplan, Robert S. ,"The Evolution of Management Accounting,"The Accounting Review (July 1984),PP.390-418.
33.───,"Yesterday"s Accounting Undermines Production,"Harvard Business Review (July - August 1984),PP.95-101.
34.───,"One Cost System isn`t Enough," Harvard Business Review (January - February 1988),PP.61-66.
35. Larnder, H. "The Origin of Operational Research," Operations Research (March - April 1984),PP.465-475.
36.Mepham, M.J., "The Eighteenth-Century Origins of Cost Accounting,"ABACUS,Vol.24, No.1 (1988),PP.55-74.
37.Moscove, Stephen A, and Arnold Wright, Cost Accounting with Managerial Applications (sixth ed., Boston:Houghton Mifflin Company, 1988).
*38.Ramond, Robert H., "History of the Flexible Budget," Management Accounting (August 1966),PP.11-13.
39.Reece, James S., and Willian R. Cool, "Measuring Investment Center Performance, "Harvard Business Review (May – June 1978),PP.28-46 PP.174-176
40.Romano, Patrick L., "Advanced Manufacturing U.S. vs. Japan,"Management Accounting (February 1989), PP.56-57.
*41.Schoderbek, Peter P., "A study of The Application of PERI,"Academy of Management Journal (September 1965) ,PP.199-202.
42.Sloan, Alfred P. Jr., My Years with General Motors (Garden City, N.Y.:Doubleday, 1963)
43.Solomons, David, "The Historical Development of costing,"in David Solomons, ed. ,Collected Papers an Accounting and Accounting Education (New York:Garland Publishing, Inc.,1984) .
44. Stoddard, F. Don, "The Accountant`s Role in Management,"Management Accounting (July 1978),PP.42-45.
*45.Vatter, William J.,Managerial Accounting (New York:Prentice- Hall,1950).
46.Williams, Kathy,"Charles T. Horngren:Management Accounting`s Renaissance Man," Management Accounting (January 1986),PP.27-29.
*表示作者未直接參閱。
描述 碩士
國立政治大學
會計學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002005410
資料類型 thesis
dc.contributor.advisor 吳如玉zh_TW
dc.contributor.author (Authors) 吳如玉zh_TW
dc.creator (作者) 吳如玉zh_TW
dc.date (日期) 1990en_US
dc.date (日期) 1989en_US
dc.date.accessioned 3-May-2016 14:13:11 (UTC+8)-
dc.date.available 3-May-2016 14:13:11 (UTC+8)-
dc.date.issued (上傳時間) 3-May-2016 14:13:11 (UTC+8)-
dc.identifier (Other Identifiers) B2002005410en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90082-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 會計學系zh_TW
dc.description.tableofcontents 目錄
謝言
表次
圖次
第一章 緒論………1
第一節 研究動機………1
第二節 研究目的………2
第三節 論文結構………3
第二章 管理會計之發展………5
第一節 管理會計之源起………5
第二節 成本管理(1800~1880) ………7
第三節 效率、利潤、科學管理(1880~1910)………15
第四節 垂直整合、多角化大規模生產企業之控制(1910~1925) ………20
第五節 成本管理變成成本會計(1925~1960) ………29
第六節 全球競爭之考驗(1960以後) ………34
第七節 我國管理會計之發展………43
第三章 管理會計人員之角色定位………50
第一節 會計功能與會計人員地位之演變………50
第二節 新環境新挑戰………55
第三節 管理會計人員之角色………58
第四章 研究方法………62
第一節 問卷設計………62
第二節 資料收集方法與分析架構………64
第三節 資料分析方法與分析架構………71
第五章 結果與討論………74
第一節 管理會計人員角色因素………74
第二節 檢定不同企業在因素構面上的差異………84
第三節 最高管理當局主管與會計部門主管兩者觀點之比較………86
第四節 管理會計人員角色分群………87
第五節 檢定各集群間在角色因素構面上之差異………89
第六節 檢定各集群間在背景變數上之差異………92
第六章 結論與建議………100
第一節 結論………100
第二節 研究限制………103
第三節 建議………103
參考書目………106
附錄一 原始資料
附錄二 問卷

表次
表3-1 成本制度－不同功能、不同需求………57
表3-2 會計人員的評價………59
表4-1 本研究樣本產業別分佈表－會計主管………66
表4-2 本研究樣本資產總額分佈表－會計主管………66
表4-3 本研究樣本平均營業額分佈表－會計主管………67
表4-4 本研究樣本員工人數分佈表－會計主管………67
表4-5 本研究樣本外資股權比例分佈表－會計主管………67
表4-6 本研究樣本產業別分佈表－最高管理當局………68
表4-7 本研究樣本資產總額分佈表－最高管理當局………68
表4-8 本研究樣本平均營業額分佈表－最高管理當局………69
表4-9 本研究樣本員工人數分佈表－最高管理當局………69
表4-10 本研究樣本外資股權比例分佈表－最高管理當局………69
表4-11 本研究樣本擔任目前職位期間分佈表………70
表4-12 本研究樣本管理經驗累積期間分佈表………70
表5-1 管理會計人員角色因素名稱、特徵值及累積變異量－最高管理當局………74
表5-2 因素1－最高管理當局………75
素5-3 因素2－最高管理當局………76
表5-4 因素3－最高管理當局………77
素5-5 因素4－最高管理當局………78
素5-6 因素5－最高管理當局………79
表5-7 管理會計人員角色因素名稱、特徵值及累積變異量－會計主管………80
表5-8 因素1－會計主管………81
素5-9 因素2－會計主管………82
表5-10 因素3－會計主管………83
表5-11 外資比例與因素分數平均數的分析表………84
表5-12 營業額與因素分數平均數的分析表………85
表5-13 員工人數與因素分數平均數的分析表………85
表5-14 T檢定分析表………87
表5-15 各集群人數表－最高管理當局………88
表5-16 各集群人數表－會計主管………88
表5-17 混淆與正確區別率－最高管理當局………88
表5-18 混淆與正確區別率－會計主管………89
表5-19 ANOVA分析表－最高管理當局………90
表5-20 ANOVA分析表－會計主管………91
表5-21 集群與產業別之關係－最高管理當局………93
表5-22 集群與產業別之關係－會計主管………94
表5-23 集群與資產總額之關係－最高管理當局………94
表5-24 集群與資產總額之關係－會計主管………95
表5-25 集群與營業額之關係－最高管理當局………95
表5-26 集群與營業額之關係－會計主管………96
表5-27 集群與員工人數之關係－最高管理當局………96
表5-28 集群與員工人數之關係－會計主管………97
表5-29 集群與外資比例之關係－最高管理當局………97
表5-30 集群與外資能例之關係－會計主管………98

圖次
圖2-1 Du Pont ROI公式之組成因子………24
圖3-1 銷貨成本、利息費用及淨利佔銷貨金額之比率………52
圖4-1 資料分析架構………72		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005410en_US
dc.title (題名) 管理會計之發展及我國管理會計人員之角色定位zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目
一、中文部分
1.中華徵信所，1988年中華民國大型企業排名，(台北:中華徵信所，民國77年6月)。
2.杜榮瑞，"失去的攸關性－管理會計的興起與沒落"，會計研究月刊第25期，(民國76年10月)，頁112-113。
3.黃俊英，多等量分析，(台北:華泰圖書公司，民國74年2月初版)。
4.楊國樞，文崇一，吳聰賢，李亦園編著，社會及行為科學研究法，(台北:東華書局，民國77年3月)。
5.廖勝利，成本會計功能在台灣製造業之實證研究，(台北:政治大學會計研究所碩士論文，民國70年6月)。
6.戴介貞，我國會計教育對企業管理之助益，(台北:東吳大學會計研究所碩士論文，民國70年6月)。
7.戴欽松，"走出帳房參與管理”，主計月報第61卷第6期，頁17-18。
8.顏漏有，會計資訊在管理決策上運用之研究－我國企業界現階段之探討，(台北:政治大學會計研究所碩士論文，民國68年6月)。
9.顧鳳姿，大學女生的角色取向，角色態度與工作特性需求之關係，(台北:政治大學企業管理研究所碩士論文，民國72年6月)。

二、英文部分
l.Accounting Principles Board, AICPA, "Basic concepts and Accounting Principles Underlying Financial statement of Business Enterprise, " APB statement No.4 (New York:AICPA,1970) .
2.American Accounting Association, committee on Accounting History, "Report of the Committee on Accounting History, "The Accounting Review, Supplement to Vol. XLV(1970),PP.53-64.
3 . Anthony, Robert N. , "The Rebirth of Cost Accounting, "Management Accounting (October 1975),PP.13-l6.
4. Brief, Richard P., "Nineteenth Century Accounting Error,"Journal of Accounting Research (Spring 1965) ,PP.12-31.
*5. Buttrick, John, "The Inside Contract System, "Journal of Economics History (Summer 1952),PP.205-216.
*6. Caplan, Edwin H., Management Accounting and Behavioral Science (Massachusetts:Addison-Wesley Publishing Company Inc., 1971).
7. Chandler, Alfred D. Jr., Strategy and Structure:Chapters in the History of the American Industrial Enterprise(Cambridge,Masschusetts : The M. I. T. press, 1963; reprint of 1962 ed.).
8.────, Giant Enterprise: Ford. General Motors. and the Automobile Industry (NY:Harcourt, Brace &World , Inc.,1964) .
*9. Chapman, S.D., "The Textile Factory before Arkwright: A Typology of Factory Development,"Business History Review (Winter 1974),PP.451-478.
10. Church, A. Hamilton, Production Factors in cost Accounting and Works Managernent(New York:Arno Press Inc., 1976; reprint of 1910 ed.).
11. Clark, J. Maurice, Studies in Economics overhead Costs (University of Chicago press, 1971; reprint of 1923 ed.).
12.Committee to Prepare a Statement of Basic Accounting Theory, A Statement of Basic Accounting Theory (Evanston Ill: AAA, 1966).
13. Cooper, Robin, and Robert S. Kaplan, "How Cost Accounting Distorts Product Costs," Management Accounting (April 1988),PP.20-27.
14. Donnelly, Robert H., "The Change of the Controller," Financial Executive (April 1982),PP.20-24.
*15.Dowand, Alices, and Orace Johnson, "`!he Break-Even Point Concept: Its Development and Expanding Applications,"Management Accounting (January 1969),PP.30-32.
*16.Eccles, Robert G., "Control with Fairness in Transfer Pricing," Harvard Business Review (November-December 1983),PP.149-161.
17.Garner, S. Paul, Evolution of Cost Accounting to 1925 (Tuscaloosa, Ala. :University of Alabama Press, 1954).
18.Garrison, Ray H., Managerial Accounting - Concepts for Planning, Control, Decision Making (Plano, Texas:Business Publications, Inc., 1988).
*19.Hawkins, David F., "The Development of Modern Financial Reporting Practices Among American Manufacturing Corporations,"Business History Review (Autumn 1963),PP.135-168.
20.Hayes, David C., "Accounting For Accounting:A story About Managerial Accounting," Accounting, Organizations and Society, Vol.8, No. 2/3 (1983),PP.241-249.
21. Horngren, Charles T., Introduction to Management Accounting(Fifth ed., Englewood Cliffs N.T. : Prentice - Hall,Inc., 1981).
22.─── , "Cost and Management Accounting:Yesterday and Today," in Michael Bromwich and Anthony G. Hopwood, ed.,Research and Current Issues in Management Accounting (Great Britain:Pitman, 1986).
23.───, and George Foster, Cost Accounting: A Managerial Emphasis (sixth ed., Prentice - Hall International,Inc., 1987).
24.Howell, Robert A.,"World Class Manufacturing Controls:Management Accounting for the Factory of The Future, "in Robert Capettini and Donald K. Clancy, ed., Cost Accounting, Robotics, and The New Manufacturing Environment (Florida:AAA, 1987).
25.Jelinek, Mariann, "Toward Systematic Management:Alexander Hamilton Church, " Business History Review (Spring 1980),PP.63-79.
*26.Johnson, H. Thornas, "Early Cost Accounting for Internal Management Control:Lyrnan Mills in the 1850s, "Business History Review (Winter 1972) ,PP.466-474.
*27.───,"Management Accounting in an Early Integrated Industrial:E.I. Du Pont de Nemours Powder Company, 1903-1912," Business History Review (Sunnner 1975),PP.185-199.
28.───,"The Role of Accounting History in the study of Modern Business Enterprise," The Accounting Review (July 1975) ,PP.444-449.
29.───,"Toward a New Understanding of Nineteenth-Century Cost Accounting, "The Accounting Review (July 1981),PP.510-518.
30.─── ,"The Search for Gain in Market and Firm:A Review of the Historical Emergence of Management Accounting System,"Accounting, Organizations and Society, Vol. 8, No. 2/3 (1983),PP.139-146.
31.───,and Robert S. Kaplan, Relevance lost－The Rise and Fall of Management Accounting (Boston, Massachusetts:Harvard Business School, 1987).
32.Kaplan, Robert S. ,"The Evolution of Management Accounting,"The Accounting Review (July 1984),PP.390-418.
33.───,"Yesterday"s Accounting Undermines Production,"Harvard Business Review (July - August 1984),PP.95-101.
34.───,"One Cost System isn`t Enough," Harvard Business Review (January - February 1988),PP.61-66.
35. Larnder, H. "The Origin of Operational Research," Operations Research (March - April 1984),PP.465-475.
36.Mepham, M.J., "The Eighteenth-Century Origins of Cost Accounting,"ABACUS,Vol.24, No.1 (1988),PP.55-74.
37.Moscove, Stephen A, and Arnold Wright, Cost Accounting with Managerial Applications (sixth ed., Boston:Houghton Mifflin Company, 1988).
*38.Ramond, Robert H., "History of the Flexible Budget," Management Accounting (August 1966),PP.11-13.
39.Reece, James S., and Willian R. Cool, "Measuring Investment Center Performance, "Harvard Business Review (May – June 1978),PP.28-46 PP.174-176
40.Romano, Patrick L., "Advanced Manufacturing U.S. vs. Japan,"Management Accounting (February 1989), PP.56-57.
*41.Schoderbek, Peter P., "A study of The Application of PERI,"Academy of Management Journal (September 1965) ,PP.199-202.
42.Sloan, Alfred P. Jr., My Years with General Motors (Garden City, N.Y.:Doubleday, 1963)
43.Solomons, David, "The Historical Development of costing,"in David Solomons, ed. ,Collected Papers an Accounting and Accounting Education (New York:Garland Publishing, Inc.,1984) .
44. Stoddard, F. Don, "The Accountant`s Role in Management,"Management Accounting (July 1978),PP.42-45.
*45.Vatter, William J.,Managerial Accounting (New York:Prentice- Hall,1950).
46.Williams, Kathy,"Charles T. Horngren:Management Accounting`s Renaissance Man," Management Accounting (January 1986),PP.27-29.
*表示作者未直接參閱。		zh_TW