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題名 在不確定情況下，與預算有關之績效評估指標對決策行為的影響
作者 黃雪瑛
貢獻者 鄭丁旺
黃雪瑛
日期 1990
1989
上傳時間 3-May-2016 14:13:20 (UTC+8)
參考文獻 參考書目
中文部份
1.石齊平，當代個體經濟理論與應用，台北，三民書局民國七十五年八月。
2.林君信，SPSS/PC+V2.0使用手冊－統計指引，松崗電腦圖書，民國七十七年七月初版。
3.林宛瑩，從決策過程論會計資訊之運用，國立政治大學會計研究所未出版碩士論文，民國七十四年六月。
4.林恆鋒，會計師事務所審計人員在時間預算壓力下行為模式之研究－期望理論之運用，東吳大學會計研究所未出版碩士論文，民國七十八年六月。
5.林清山，心理與教育統計學，台北，東華書局，民國七十四年一月十一版。
6.俞洪昭，重要性判斷行為之研究－透視模型之應用，國立政治大學會計研究所未出版碩士論文，民國七十七年六月
7.陳定國，高階管理－企劃與決策，台北，華泰書局，民國七十二年九月三版。
8.楊國樞等，社會及行為科學研究法，台北，東華書局，民國七十三年十月七版。
9.謝安田，企業研究方法，台北，自印，民國七十二年初版。
10.謝登隆，個體經濟理論及應用，台北，華泰書局，民國七十七年九月四版。

二.英文部份
1. Bruns,W. J.,Waterhouse,J. H.,"Budgetary Control and Organization Structure, "Journal of Accounting Research, Aut.1975, pp.177-203
2. Caplan,E., " Behavioral Assumptions of Managerial Accounting," The Accounting Review,Jul. 1966, pp.496-509
3. Caplan,E.H., " Behavioral Assumptions of Mana-
*4 . Cummings, L.L., and Schwab, D.P., Performance in Organizations: Determinates and Appraisal,( Scott,Foresman and Co.), 1973
gement Accounting Report of a Field Study," The Accounting Review, Apr.1968, pp.342-362
*5. Demski, J ., "Optimal Performance Measurement. "Journal of Accounting Research. Aut. 1972.pp.243-258
6. Demski,J ., "Optimal Performance Measurement."Journal of Accounting Research. Aut.1975. PP.230-245
7. Dermer,J. D., " Human Information Processing and Problem Solving: Implications for Behavioral Accounting Research." Managerial Accounting:The Behavioral Foundations. edited by J. L. Livingstone. Grid Inc ., 1975. pp.193-208
8. Fessis,K.R., "A Test of the Expectancy Theory of Motivation In an Accounting Environment, "The Accounting Review, Jul.1977. pp.505-515
9. Hirst,M. K.," Accounting Information and the Evaluation of Subordinate Performance : A Situational Approach," The Accounting Review,Oct.1981, pp.771-784
10.Hopwood,A., "An Empirical Study of the Roll of Accounting Data In Performance Evaluation,"Empirical Research in Accounting: Selected Studies,1972,Supplement of Journal of Accounting Research 10,pp.156-182
11.Hopwood,A., Accounting and Human Behaviour,Haymarket Publishing Limited, 1974
12.Horngren,C. T., "A Contribution Margin Approach to Analysis of Capacity Utilization, " The Accounting Review, Apr.1967, pp.254-264
13.Horngren,C.T., and Foster,G., Cost Accounting:A Managerial Emphasis, Prentice-Hall International Editions, 1987, Sixth Edition
14.Itami,H., "Evaluation Measures and Goal Congruence Under Uncertainty," Journal of Accounting Research, Spr.1975, pp.73-96
15.Kerr,S., Klimoski,R. J., Tollier,J., Glinow, M. A.V., " Human Information Processing," Managerial Accounting: The Behavioral Foundations,edited by J.L. Livingstone, Grid Inc., 1975,pp.167-192
16.Otley,D. T.," Budget Use and Managerial Performance," Journal of Accounting Research, Spr. 1978, pp.122-149
17.Ronen,J., Livingstone,J. L., "An Expectancy Theory Approach to the Motivational Impacts of Budgets, " The Accounting Review, Oct.1975, pp.671-685
18.Ross,S., " The Economic Theory of Agency": The Principle`s Problem," American Economic Review,May 1973 pp.134-139
19.Swalm,R. O., " Utility Theory-Insights into Risk Taking," The Harvard Business Review, Dec.1966,PP.123-136
20.Tosi,H., "The Human EffOects of Managerial Budgeting Systems," Managerial Accounting: The Behavioral Foundations, edited by J. L. Livingstone,Grid Inc., 1975, PP.139-156
*21.Wlilson,R., "The Structure of Incentives for Decentralization under Uncertainty," La Decision,Editions, Du Centre National De La Recherche Scientifique, 1969, pp.287-307
22.Zimmerman,J. L., "Budget Uncertainty and the Allocation Decision in a Nonprofit Organization," Journa1 of Accounting Research, Aut. 1976, pp.301-320
*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/#B2002005419
資料類型 thesis
dc.contributor.advisor 鄭丁旺zh_TW
dc.contributor.author (Authors) 黃雪瑛zh_TW
dc.creator (作者) 黃雪瑛zh_TW
dc.date (日期) 1990en_US
dc.date (日期) 1989en_US
dc.date.accessioned 3-May-2016 14:13:20 (UTC+8)-
dc.date.available 3-May-2016 14:13:20 (UTC+8)-
dc.date.issued (上傳時間) 3-May-2016 14:13:20 (UTC+8)-
dc.identifier (Other Identifiers) B2002005419en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90086-
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
第一章 緒論
第一節 研究動機與目的………1
第二節 研究假設與論文架構………3
第二章 文獻探討
第一節 決策理論－預期效用假設………7
第二節 目標一致的決策………13
第三節 決策制定………19
第四節 與決策行為有關的研究………22
第五節 本章彙述………29
第三章 研究方法
第一節 研究假設………33
第二節 實驗設計………35
第三節 變項定義………38
第四章 實證分析
第一節 第一類假設………49
第二節 第二類假設………52
第三節 第三類假設………60
第四節 綜合分析………65
第五章 結論興建議
第一節 結論………71
第二節 研究限制………75
第三節 建議………76
參考書目………79
附錄………85

圖表目次
圖目次
圖1-1研究變數關係圖………4
圖2-1目標一致決策模型………15
圖3-1不確定情況下，決策的目標一致模型………44
圖4-1受試者之選擇方案平均數移動圖………69
圖4-2各類風險偏好群之選擇方案平均數移動圖………70

表目次
表4-1不同組別受試者及其決策之交叉表………50
表4-2各方案下受試者之風險偏好平均數………52
表4-3各決策準則之下各方案的結果………54
表4-4各決策準則之下選擇最佳方案的人數和百分比………56
表4-5決策準則檢定表………59
表4-6績效評估指標與選擇方案之交叉表………61
表4-7選擇方案對照表－有無績效評估指標之對照………64
表4-8選擇方案對照表－獎酬性與處罰性指標之對照表………65
表4-9受試者風險偏好之分類………67		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005419en_US
dc.title (題名) 在不確定情況下，與預算有關之績效評估指標對決策行為的影響zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目
中文部份
1.石齊平，當代個體經濟理論與應用，台北，三民書局民國七十五年八月。
2.林君信，SPSS/PC+V2.0使用手冊－統計指引，松崗電腦圖書，民國七十七年七月初版。
3.林宛瑩，從決策過程論會計資訊之運用，國立政治大學會計研究所未出版碩士論文，民國七十四年六月。
4.林恆鋒，會計師事務所審計人員在時間預算壓力下行為模式之研究－期望理論之運用，東吳大學會計研究所未出版碩士論文，民國七十八年六月。
5.林清山，心理與教育統計學，台北，東華書局，民國七十四年一月十一版。
6.俞洪昭，重要性判斷行為之研究－透視模型之應用，國立政治大學會計研究所未出版碩士論文，民國七十七年六月
7.陳定國，高階管理－企劃與決策，台北，華泰書局，民國七十二年九月三版。
8.楊國樞等，社會及行為科學研究法，台北，東華書局，民國七十三年十月七版。
9.謝安田，企業研究方法，台北，自印，民國七十二年初版。
10.謝登隆，個體經濟理論及應用，台北，華泰書局，民國七十七年九月四版。

二.英文部份
1. Bruns,W. J.,Waterhouse,J. H.,"Budgetary Control and Organization Structure, "Journal of Accounting Research, Aut.1975, pp.177-203
2. Caplan,E., " Behavioral Assumptions of Managerial Accounting," The Accounting Review,Jul. 1966, pp.496-509
3. Caplan,E.H., " Behavioral Assumptions of Mana-
*4 . Cummings, L.L., and Schwab, D.P., Performance in Organizations: Determinates and Appraisal,( Scott,Foresman and Co.), 1973
gement Accounting Report of a Field Study," The Accounting Review, Apr.1968, pp.342-362
*5. Demski, J ., "Optimal Performance Measurement. "Journal of Accounting Research. Aut. 1972.pp.243-258
6. Demski,J ., "Optimal Performance Measurement."Journal of Accounting Research. Aut.1975. PP.230-245
7. Dermer,J. D., " Human Information Processing and Problem Solving: Implications for Behavioral Accounting Research." Managerial Accounting:The Behavioral Foundations. edited by J. L. Livingstone. Grid Inc ., 1975. pp.193-208
8. Fessis,K.R., "A Test of the Expectancy Theory of Motivation In an Accounting Environment, "The Accounting Review, Jul.1977. pp.505-515
9. Hirst,M. K.," Accounting Information and the Evaluation of Subordinate Performance : A Situational Approach," The Accounting Review,Oct.1981, pp.771-784
10.Hopwood,A., "An Empirical Study of the Roll of Accounting Data In Performance Evaluation,"Empirical Research in Accounting: Selected Studies,1972,Supplement of Journal of Accounting Research 10,pp.156-182
11.Hopwood,A., Accounting and Human Behaviour,Haymarket Publishing Limited, 1974
12.Horngren,C. T., "A Contribution Margin Approach to Analysis of Capacity Utilization, " The Accounting Review, Apr.1967, pp.254-264
13.Horngren,C.T., and Foster,G., Cost Accounting:A Managerial Emphasis, Prentice-Hall International Editions, 1987, Sixth Edition
14.Itami,H., "Evaluation Measures and Goal Congruence Under Uncertainty," Journal of Accounting Research, Spr.1975, pp.73-96
15.Kerr,S., Klimoski,R. J., Tollier,J., Glinow, M. A.V., " Human Information Processing," Managerial Accounting: The Behavioral Foundations,edited by J.L. Livingstone, Grid Inc., 1975,pp.167-192
16.Otley,D. T.," Budget Use and Managerial Performance," Journal of Accounting Research, Spr. 1978, pp.122-149
17.Ronen,J., Livingstone,J. L., "An Expectancy Theory Approach to the Motivational Impacts of Budgets, " The Accounting Review, Oct.1975, pp.671-685
18.Ross,S., " The Economic Theory of Agency": The Principle`s Problem," American Economic Review,May 1973 pp.134-139
19.Swalm,R. O., " Utility Theory-Insights into Risk Taking," The Harvard Business Review, Dec.1966,PP.123-136
20.Tosi,H., "The Human EffOects of Managerial Budgeting Systems," Managerial Accounting: The Behavioral Foundations, edited by J. L. Livingstone,Grid Inc., 1975, PP.139-156
*21.Wlilson,R., "The Structure of Incentives for Decentralization under Uncertainty," La Decision,Editions, Du Centre National De La Recherche Scientifique, 1969, pp.287-307
22.Zimmerman,J. L., "Budget Uncertainty and the Allocation Decision in a Nonprofit Organization," Journa1 of Accounting Research, Aut. 1976, pp.301-320
*表示作者未直接參閱		zh_TW