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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 3-五月-2016 14:13:20 (UTC+8) 參考文獻 參考書目\n中文部份\n1.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。\n2.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。\n3.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。\n4.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。\n5.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。\n6.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\n7.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。\n8.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。\n9.謝安田，企業研究方法，台北，自印，民國七十二年初版。\n10.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。\n\n二.英文部份\n1. Bruns,W. J.,Waterhouse,J. H.,"Budgetary Control and Organization Structure, "Journal of Accounting Research, Aut.1975, pp.177-203\n2. Caplan,E., " Behavioral Assumptions of Managerial Accounting," The Accounting Review,Jul. 1966, pp.496-509\n3. Caplan,E.H., " Behavioral Assumptions of Mana-\n*4 . Cummings, L.L., and Schwab, D.P., Performance in Organizations: Determinates and Appraisal,( Scott,Foresman and Co.), 1973\ngement Accounting Report of a Field Study," The Accounting Review, Apr.1968, pp.342-362\n*5. Demski, J ., "Optimal Performance Measurement. "Journal of Accounting Research. Aut. 1972.pp.243-258\n6. Demski,J ., "Optimal Performance Measurement."Journal of Accounting Research. Aut.1975. PP.230-245\n7. 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\n8. Fessis,K.R., "A Test of the Expectancy Theory of Motivation In an Accounting Environment, "The Accounting Review, Jul.1977. pp.505-515\n9. Hirst,M. K.," Accounting Information and the Evaluation of Subordinate Performance : A Situational Approach," The Accounting Review,Oct.1981, pp.771-784\n10.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\n11.Hopwood,A., Accounting and Human Behaviour,Haymarket Publishing Limited, 1974\n12.Horngren,C. T., "A Contribution Margin Approach to Analysis of Capacity Utilization, " The Accounting Review, Apr.1967, pp.254-264\n13.Horngren,C.T., and Foster,G., Cost Accounting:A Managerial Emphasis, Prentice-Hall International Editions, 1987, Sixth Edition\n14.Itami,H., "Evaluation Measures and Goal Congruence Under Uncertainty," Journal of Accounting Research, Spr.1975, pp.73-96\n15.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\n16.Otley,D. T.," Budget Use and Managerial Performance," Journal of Accounting Research, Spr. 1978, pp.122-149\n17.Ronen,J., Livingstone,J. L., "An Expectancy Theory Approach to the Motivational Impacts of Budgets, " The Accounting Review, Oct.1975, pp.671-685\n18.Ross,S., " The Economic Theory of Agency": The Principle`s Problem," American Economic Review,May 1973 pp.134-139\n19.Swalm,R. O., " Utility Theory-Insights into Risk Taking," The Harvard Business Review, Dec.1966,PP.123-136\n20.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\n*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\n22.Zimmerman,J. L., "Budget Uncertainty and the Allocation Decision in a Nonprofit Organization," Journa1 of Accounting Research, Aut. 1976, pp.301-320\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/#B2002005419 資料類型 thesis dc.contributor.advisor 鄭丁旺 zh_TW dc.contributor.author (作者) 黃雪瑛 zh_TW dc.creator (作者) 黃雪瑛 zh_TW dc.date (日期) 1990 en_US dc.date (日期) 1989 en_US dc.date.accessioned 3-五月-2016 14:13:20 (UTC+8) - dc.date.available 3-五月-2016 14:13:20 (UTC+8) - dc.date.issued (上傳時間) 3-五月-2016 14:13:20 (UTC+8) - dc.identifier (其他 識別碼) B2002005419 en_US dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=102005 - 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第一章 緒論\n第一節 研究動機與目的………1\n第二節 研究假設與論文架構………3\n第二章 文獻探討\n第一節 決策理論－預期效用假設………7\n第二節 目標一致的決策………13\n第三節 決策制定………19\n第四節 與決策行為有關的研究………22\n第五節 本章彙述………29\n第三章 研究方法\n第一節 研究假設………33\n第二節 實驗設計………35\n第三節 變項定義………38\n第四章 實證分析\n第一節 第一類假設………49\n第二節 第二類假設………52\n第三節 第三類假設………60\n第四節 綜合分析………65\n第五章 結論興建議\n第一節 結論………71\n第二節 研究限制………75\n第三節 建議………76\n參考書目………79\n附錄………85\n\n圖表目次\n圖目次\n圖1-1研究變數關係圖………4\n圖2-1目標一致決策模型………15\n圖3-1不確定情況下，決策的目標一致模型………44\n圖4-1受試者之選擇方案平均數移動圖………69\n圖4-2各類風險偏好群之選擇方案平均數移動圖………70\n\n表目次\n表4-1不同組別受試者及其決策之交叉表………50\n表4-2各方案下受試者之風險偏好平均數………52\n表4-3各決策準則之下各方案的結果………54\n表4-4各決策準則之下選擇最佳方案的人數和百分比………56\n表4-5決策準則檢定表………59\n表4-6績效評估指標與選擇方案之交叉表………61\n表4-7選擇方案對照表－有無績效評估指標之對照………64\n表4-8選擇方案對照表－獎酬性與處罰性指標之對照表………65\n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/#B2002005419 en_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) thesis en_US dc.relation.reference (參考文獻) 參考書目\n中文部份\n1.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。\n2.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。\n3.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。\n4.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。\n5.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。\n6.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\n7.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。\n8.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。\n9.謝安田，企業研究方法，台北，自印，民國七十二年初版。\n10.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。\n\n二.英文部份\n1. Bruns,W. J.,Waterhouse,J. H.,"Budgetary Control and Organization Structure, "Journal of Accounting Research, Aut.1975, pp.177-203\n2. Caplan,E., " Behavioral Assumptions of Managerial Accounting," The Accounting Review,Jul. 1966, pp.496-509\n3. Caplan,E.H., " Behavioral Assumptions of Mana-\n*4 . Cummings, L.L., and Schwab, D.P., Performance in Organizations: Determinates and Appraisal,( Scott,Foresman and Co.), 1973\ngement Accounting Report of a Field Study," The Accounting Review, Apr.1968, pp.342-362\n*5. Demski, J ., "Optimal Performance Measurement. "Journal of Accounting Research. Aut. 1972.pp.243-258\n6. Demski,J ., "Optimal Performance Measurement."Journal of Accounting Research. Aut.1975. PP.230-245\n7. 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\n8. Fessis,K.R., "A Test of the Expectancy Theory of Motivation In an Accounting Environment, "The Accounting Review, Jul.1977. pp.505-515\n9. Hirst,M. K.," Accounting Information and the Evaluation of Subordinate Performance : A Situational Approach," The Accounting Review,Oct.1981, pp.771-784\n10.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\n11.Hopwood,A., Accounting and Human Behaviour,Haymarket Publishing Limited, 1974\n12.Horngren,C. T., "A Contribution Margin Approach to Analysis of Capacity Utilization, " The Accounting Review, Apr.1967, pp.254-264\n13.Horngren,C.T., and Foster,G., Cost Accounting:A Managerial Emphasis, Prentice-Hall International Editions, 1987, Sixth Edition\n14.Itami,H., "Evaluation Measures and Goal Congruence Under Uncertainty," Journal of Accounting Research, Spr.1975, pp.73-96\n15.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\n16.Otley,D. T.," Budget Use and Managerial Performance," Journal of Accounting Research, Spr. 1978, pp.122-149\n17.Ronen,J., Livingstone,J. L., "An Expectancy Theory Approach to the Motivational Impacts of Budgets, " The Accounting Review, Oct.1975, pp.671-685\n18.Ross,S., " The Economic Theory of Agency": The Principle`s Problem," American Economic Review,May 1973 pp.134-139\n19.Swalm,R. O., " Utility Theory-Insights into Risk Taking," The Harvard Business Review, Dec.1966,PP.123-136\n20.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\n*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\n22.Zimmerman,J. L., "Budget Uncertainty and the Allocation Decision in a Nonprofit Organization," Journa1 of Accounting Research, Aut. 1976, pp.301-320\n*表示作者未直接參閱 zh_TW
