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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\n一、中文部分\n1.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)。\n2.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。\n3.黃俊英，多等量分析，(台北:華泰圖書公司，民國74年2月初版)。\n4.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)。\n5.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)。\n6.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)。\n7.戴欽松，"走出帳房參與管理”，主計月報第61卷第6期，頁17-18。\n8.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)。\n9.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)。\n\n二、英文部分\nl.Accounting Principles Board, AICPA, "Basic concepts and Accounting Principles Underlying Financial statement of Business Enterprise, " APB statement No.4 (New York:AICPA,1970) .\n2.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.\n3 . Anthony, Robert N. , "The Rebirth of Cost Accounting, "Management Accounting (October 1975),PP.13-l6.\n4. Brief, Richard P., "Nineteenth Century Accounting Error,"Journal of Accounting Research (Spring 1965) ,PP.12-31.\n*5. Buttrick, John, "The Inside Contract System, "Journal of Economics History (Summer 1952),PP.205-216.\n*6. Caplan, Edwin H., Management Accounting and Behavioral Science (Massachusetts:Addison-Wesley Publishing Company Inc., 1971).\n7. 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.).\n8.────, Giant Enterprise: Ford. General Motors. and the Automobile Industry (NY:Harcourt, Brace &World , Inc.,1964) .\n*9. Chapman, S.D., "The Textile Factory before Arkwright: A Typology of Factory Development,"Business History Review (Winter 1974),PP.451-478.\n10. Church, A. Hamilton, Production Factors in cost Accounting and Works Managernent(New York:Arno Press Inc., 1976; reprint of 1910 ed.).\n11. Clark, J. Maurice, Studies in Economics overhead Costs (University of Chicago press, 1971; reprint of 1923 ed.).\n12.Committee to Prepare a Statement of Basic Accounting Theory, A Statement of Basic Accounting Theory (Evanston Ill: AAA, 1966).\n13. Cooper, Robin, and Robert S. Kaplan, "How Cost Accounting Distorts Product Costs," Management Accounting (April 1988),PP.20-27.\n14. Donnelly, Robert H., "The Change of the Controller," Financial Executive (April 1982),PP.20-24.\n*15.Dowand, Alices, and Orace Johnson, "`!he Break-Even Point Concept: Its Development and Expanding Applications,"Management Accounting (January 1969),PP.30-32.\n*16.Eccles, Robert G., "Control with Fairness in Transfer Pricing," Harvard Business Review (November-December 1983),PP.149-161.\n17.Garner, S. Paul, Evolution of Cost Accounting to 1925 (Tuscaloosa, Ala. :University of Alabama Press, 1954).\n18.Garrison, Ray H., Managerial Accounting - Concepts for Planning, Control, Decision Making (Plano, Texas:Business Publications, Inc., 1988).\n*19.Hawkins, David F., "The Development of Modern Financial Reporting Practices Among American Manufacturing Corporations,"Business History Review (Autumn 1963),PP.135-168.\n20.Hayes, David C., "Accounting For Accounting:A story About Managerial Accounting," Accounting, Organizations and Society, Vol.8, No. 2/3 (1983),PP.241-249.\n21. Horngren, Charles T., Introduction to Management Accounting(Fifth ed., Englewood Cliffs N.T. : Prentice - Hall,Inc., 1981).\n22.─── , "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).\n23.───, and George Foster, Cost Accounting: A Managerial Emphasis (sixth ed., Prentice - Hall International,Inc., 1987).\n24.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).\n25.Jelinek, Mariann, "Toward Systematic Management:Alexander Hamilton Church, " Business History Review (Spring 1980),PP.63-79.\n*26.Johnson, H. Thornas, "Early Cost Accounting for Internal Management Control:Lyrnan Mills in the 1850s, "Business History Review (Winter 1972) ,PP.466-474.\n*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.\n28.───,"The Role of Accounting History in the study of Modern Business Enterprise," The Accounting Review (July 1975) ,PP.444-449.\n29.───,"Toward a New Understanding of Nineteenth-Century Cost Accounting, "The Accounting Review (July 1981),PP.510-518.\n30.─── ,"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.\n31.───,and Robert S. Kaplan, Relevance lost－The Rise and Fall of Management Accounting (Boston, Massachusetts:Harvard Business School, 1987).\n32.Kaplan, Robert S. ,"The Evolution of Management Accounting,"The Accounting Review (July 1984),PP.390-418.\n33.───,"Yesterday"s Accounting Undermines Production,"Harvard Business Review (July - August 1984),PP.95-101.\n34.───,"One Cost System isn`t Enough," Harvard Business Review (January - February 1988),PP.61-66.\n35. Larnder, H. "The Origin of Operational Research," Operations Research (March - April 1984),PP.465-475.\n36.Mepham, M.J., "The Eighteenth-Century Origins of Cost Accounting,"ABACUS,Vol.24, No.1 (1988),PP.55-74.\n37.Moscove, Stephen A, and Arnold Wright, Cost Accounting with Managerial Applications (sixth ed., Boston:Houghton Mifflin Company, 1988).\n*38.Ramond, Robert H., "History of the Flexible Budget," Management Accounting (August 1966),PP.11-13.\n39.Reece, James S., and Willian R. Cool, "Measuring Investment Center Performance, "Harvard Business Review (May – June 1978),PP.28-46 PP.174-176\n40.Romano, Patrick L., "Advanced Manufacturing U.S. vs. Japan,"Management Accounting (February 1989), PP.56-57.\n*41.Schoderbek, Peter P., "A study of The Application of PERI,"Academy of Management Journal (September 1965) ,PP.199-202.\n42.Sloan, Alfred P. Jr., My Years with General Motors (Garden City, N.Y.:Doubleday, 1963)\n43.Solomons, David, "The Historical Development of costing,"in David Solomons, ed. ,Collected Papers an Accounting and Accounting Education (New York:Garland Publishing, Inc.,1984) .\n44. Stoddard, F. Don, "The Accountant`s Role in Management,"Management Accounting (July 1978),PP.42-45.\n*45.Vatter, William J.,Managerial Accounting (New York:Prentice- Hall,1950).\n46.Williams, Kathy,"Charles T. Horngren:Management Accounting`s Renaissance Man," Management Accounting (January 1986),PP.27-29.\n*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) https://ah.lib.nccu.edu.tw/item?item_id=102001-
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\n謝言\n表次\n圖次\n第一章 緒論………1\n第一節 研究動機………1\n第二節 研究目的………2\n第三節 論文結構………3\n第二章 管理會計之發展………5\n第一節 管理會計之源起………5\n第二節 成本管理(1800~1880) ………7\n第三節 效率、利潤、科學管理(1880~1910)………15\n第四節 垂直整合、多角化大規模生產企業之控制(1910~1925) ………20\n第五節 成本管理變成成本會計(1925~1960) ………29\n第六節 全球競爭之考驗(1960以後) ………34\n第七節 我國管理會計之發展………43\n第三章 管理會計人員之角色定位………50\n第一節 會計功能與會計人員地位之演變………50\n第二節 新環境新挑戰………55\n第三節 管理會計人員之角色………58\n第四章 研究方法………62\n第一節 問卷設計………62\n第二節 資料收集方法與分析架構………64\n第三節 資料分析方法與分析架構………71\n第五章 結果與討論………74\n第一節 管理會計人員角色因素………74\n第二節 檢定不同企業在因素構面上的差異………84\n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\n第四節 管理會計人員角色分群………87\n第五節 檢定各集群間在角色因素構面上之差異………89\n第六節 檢定各集群間在背景變數上之差異………92\n第六章 結論與建議………100\n第一節 結論………100\n第二節 研究限制………103\n第三節 建議………103\n參考書目………106\n附錄一 原始資料\n附錄二 問卷\n\n表次\n表3-1 成本制度－不同功能、不同需求………57\n表3-2 會計人員的評價………59\n表4-1 本研究樣本產業別分佈表－會計主管………66\n表4-2 本研究樣本資產總額分佈表－會計主管………66\n表4-3 本研究樣本平均營業額分佈表－會計主管………67\n表4-4 本研究樣本員工人數分佈表－會計主管………67\n表4-5 本研究樣本外資股權比例分佈表－會計主管………67\n表4-6 本研究樣本產業別分佈表－最高管理當局………68\n表4-7 本研究樣本資產總額分佈表－最高管理當局………68\n表4-8 本研究樣本平均營業額分佈表－最高管理當局………69\n表4-9 本研究樣本員工人數分佈表－最高管理當局………69\n表4-10 本研究樣本外資股權比例分佈表－最高管理當局………69\n表4-11 本研究樣本擔任目前職位期間分佈表………70\n表4-12 本研究樣本管理經驗累積期間分佈表………70\n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\n表5-2 因素1－最高管理當局………75\n素5-3 因素2－最高管理當局………76\n表5-4 因素3－最高管理當局………77\n素5-5 因素4－最高管理當局………78\n素5-6 因素5－最高管理當局………79\n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\n表5-8 因素1－會計主管………81\n素5-9 因素2－會計主管………82\n表5-10 因素3－會計主管………83\n表5-11 外資比例與因素分數平均數的分析表………84\n表5-12 營業額與因素分數平均數的分析表………85\n表5-13 員工人數與因素分數平均數的分析表………85\n表5-14 T檢定分析表………87\n表5-15 各集群人數表－最高管理當局………88\n表5-16 各集群人數表－會計主管………88\n表5-17 混淆與正確區別率－最高管理當局………88\n表5-18 混淆與正確區別率－會計主管………89\n表5-19 ANOVA分析表－最高管理當局………90\n表5-20 ANOVA分析表－會計主管………91\n表5-21 集群與產業別之關係－最高管理當局………93\n表5-22 集群與產業別之關係－會計主管………94\n表5-23 集群與資產總額之關係－最高管理當局………94\n表5-24 集群與資產總額之關係－會計主管………95\n表5-25 集群與營業額之關係－最高管理當局………95\n表5-26 集群與營業額之關係－會計主管………96\n表5-27 集群與員工人數之關係－最高管理當局………96\n表5-28 集群與員工人數之關係－會計主管………97\n表5-29 集群與外資比例之關係－最高管理當局………97\n表5-30 集群與外資能例之關係－會計主管………98\n\n圖次\n圖2-1 Du Pont ROI公式之組成因子………24\n圖3-1 銷貨成本、利息費用及淨利佔銷貨金額之比率………52\n圖4-1 資料分析架構………72zh_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\n一、中文部分\n1.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)。\n2.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。\n3.黃俊英，多等量分析，(台北:華泰圖書公司，民國74年2月初版)。\n4.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)。\n5.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)。\n6.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)。\n7.戴欽松，"走出帳房參與管理”，主計月報第61卷第6期，頁17-18。\n8.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)。\n9.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)。\n\n二、英文部分\nl.Accounting Principles Board, AICPA, "Basic concepts and Accounting Principles Underlying Financial statement of Business Enterprise, " APB statement No.4 (New York:AICPA,1970) .\n2.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.\n3 . Anthony, Robert N. , "The Rebirth of Cost Accounting, "Management Accounting (October 1975),PP.13-l6.\n4. Brief, Richard P., "Nineteenth Century Accounting Error,"Journal of Accounting Research (Spring 1965) ,PP.12-31.\n*5. Buttrick, John, "The Inside Contract System, "Journal of Economics History (Summer 1952),PP.205-216.\n*6. Caplan, Edwin H., Management Accounting and Behavioral Science (Massachusetts:Addison-Wesley Publishing Company Inc., 1971).\n7. 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.).\n8.────, Giant Enterprise: Ford. General Motors. and the Automobile Industry (NY:Harcourt, Brace &World , Inc.,1964) .\n*9. Chapman, S.D., "The Textile Factory before Arkwright: A Typology of Factory Development,"Business History Review (Winter 1974),PP.451-478.\n10. Church, A. Hamilton, Production Factors in cost Accounting and Works Managernent(New York:Arno Press Inc., 1976; reprint of 1910 ed.).\n11. Clark, J. Maurice, Studies in Economics overhead Costs (University of Chicago press, 1971; reprint of 1923 ed.).\n12.Committee to Prepare a Statement of Basic Accounting Theory, A Statement of Basic Accounting Theory (Evanston Ill: AAA, 1966).\n13. Cooper, Robin, and Robert S. Kaplan, "How Cost Accounting Distorts Product Costs," Management Accounting (April 1988),PP.20-27.\n14. Donnelly, Robert H., "The Change of the Controller," Financial Executive (April 1982),PP.20-24.\n*15.Dowand, Alices, and Orace Johnson, "`!he Break-Even Point Concept: Its Development and Expanding Applications,"Management Accounting (January 1969),PP.30-32.\n*16.Eccles, Robert G., "Control with Fairness in Transfer Pricing," Harvard Business Review (November-December 1983),PP.149-161.\n17.Garner, S. Paul, Evolution of Cost Accounting to 1925 (Tuscaloosa, Ala. :University of Alabama Press, 1954).\n18.Garrison, Ray H., Managerial Accounting - Concepts for Planning, Control, Decision Making (Plano, Texas:Business Publications, Inc., 1988).\n*19.Hawkins, David F., "The Development of Modern Financial Reporting Practices Among American Manufacturing Corporations,"Business History Review (Autumn 1963),PP.135-168.\n20.Hayes, David C., "Accounting For Accounting:A story About Managerial Accounting," Accounting, Organizations and Society, Vol.8, No. 2/3 (1983),PP.241-249.\n21. Horngren, Charles T., Introduction to Management Accounting(Fifth ed., Englewood Cliffs N.T. : Prentice - Hall,Inc., 1981).\n22.─── , "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).\n23.───, and George Foster, Cost Accounting: A Managerial Emphasis (sixth ed., Prentice - Hall International,Inc., 1987).\n24.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).\n25.Jelinek, Mariann, "Toward Systematic Management:Alexander Hamilton Church, " Business History Review (Spring 1980),PP.63-79.\n*26.Johnson, H. Thornas, "Early Cost Accounting for Internal Management Control:Lyrnan Mills in the 1850s, "Business History Review (Winter 1972) ,PP.466-474.\n*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.\n28.───,"The Role of Accounting History in the study of Modern Business Enterprise," The Accounting Review (July 1975) ,PP.444-449.\n29.───,"Toward a New Understanding of Nineteenth-Century Cost Accounting, "The Accounting Review (July 1981),PP.510-518.\n30.─── ,"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.\n31.───,and Robert S. Kaplan, Relevance lost－The Rise and Fall of Management Accounting (Boston, Massachusetts:Harvard Business School, 1987).\n32.Kaplan, Robert S. ,"The Evolution of Management Accounting,"The Accounting Review (July 1984),PP.390-418.\n33.───,"Yesterday"s Accounting Undermines Production,"Harvard Business Review (July - August 1984),PP.95-101.\n34.───,"One Cost System isn`t Enough," Harvard Business Review (January - February 1988),PP.61-66.\n35. Larnder, H. "The Origin of Operational Research," Operations Research (March - April 1984),PP.465-475.\n36.Mepham, M.J., "The Eighteenth-Century Origins of Cost Accounting,"ABACUS,Vol.24, No.1 (1988),PP.55-74.\n37.Moscove, Stephen A, and Arnold Wright, Cost Accounting with Managerial Applications (sixth ed., Boston:Houghton Mifflin Company, 1988).\n*38.Ramond, Robert H., "History of the Flexible Budget," Management Accounting (August 1966),PP.11-13.\n39.Reece, James S., and Willian R. Cool, "Measuring Investment Center Performance, "Harvard Business Review (May – June 1978),PP.28-46 PP.174-176\n40.Romano, Patrick L., "Advanced Manufacturing U.S. vs. Japan,"Management Accounting (February 1989), PP.56-57.\n*41.Schoderbek, Peter P., "A study of The Application of PERI,"Academy of Management Journal (September 1965) ,PP.199-202.\n42.Sloan, Alfred P. Jr., My Years with General Motors (Garden City, N.Y.:Doubleday, 1963)\n43.Solomons, David, "The Historical Development of costing,"in David Solomons, ed. ,Collected Papers an Accounting and Accounting Education (New York:Garland Publishing, Inc.,1984) .\n44. Stoddard, F. Don, "The Accountant`s Role in Management,"Management Accounting (July 1978),PP.42-45.\n*45.Vatter, William J.,Managerial Accounting (New York:Prentice- Hall,1950).\n46.Williams, Kathy,"Charles T. Horngren:Management Accounting`s Renaissance Man," Management Accounting (January 1986),PP.27-29.\n*表示作者未直接參閱。zh_TW