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題名 順序事件之機率資訊彙整對決策之影響 作者 倪伯煌 貢獻者 杜榮瑞
倪伯煌日期 1990 上傳時間 4-五月-2016 17:05:12 (UTC+8) 參考文獻 參考書目\n一、中文部分\n1.石齊平，當代個體經濟理論與應用，台北:三民書局，民國七十三年元月八版。\n2.杜榮瑞，"失序的警訊──熵在會計領域上之運用"，會計研究月刊第27期，民國七十六年十二月，頁92~93。\n3.__________，“一隻看不見的手──資料彙整導引決策"盒，會計研究月刊第28期，民國七十七年一月，頁79~81。\n4.林清山，心理與教育統計學，台北:東華書局，民國七十六年四月第十三版。\n5.郭婉容，個體經濟學，台北:三民書局，民國六十九年六月再版。\n6.鄧東濱，林炳文，個體經濟理論，台北:三民書局，民國七十四年七月四版。\n\n二、英文部分\n1. Abdel-Khalik, A.R., "The Entropy Law, Accounting Data,and Relevance to Decision-Making," The Accounting Review (April 1974), pp.271-283.\n2. Ashton, R. H., Human Information Processing in Accounting Studies in Accounting Research No.17 (Sarasota, FL : AAA, 1982) .\n3. Bernhardt, Irwin, and R. M. Copeland, "Some Problems in Applying on Information Theory Approach to Accounting Aggregation," Journal of Accounting Research (Spring 1970), pp.95-98.\n4. Bernhardt, D., " Exposition of a New Theory on the Measurement of Risk ," Econometrica 22 (January 1954), pp.23-36.\n5. Edwards, W., "The Prediction of Decision Among Bets,"Journal of Experimental Psychology, Vol.50, No.3, 1955, pp .201-214.\n6. Goodnow, J. J., "Determinants of Choice - Distribution in Two - Choice Situations." American Journal of Psychology(March 1955), pp . l06-116.\n7. Hirsch , M.,Disaggregated Probabilistic Accounting Information An Experiment to discover systematic Dysfunctional behavior, Unpublished dissertation, University\nof Washington, 1977.\n8. _______，"Disaggregated Probabilistic Accounting Information The Effect of Sequential Events on Expected Value Maximization Desicions, "Journal of Accounting Research (Autumn 1978), pp.256-269.\n9. Ijiri, Yuji, Theory of Accounting Measurement, Studies in Accounting Research, No.10, Sarasota, Fla: AAA, 1975, p. 109.\n10. Johnson, H. T., and R. S. Kaplan, Relevance Lost: The Rise and Fall of Management Accounting, (Harvard Business School Press, 1987), pp.1-18.\n11. Lev, Baruch, "The Aggregation Problem In Financial Statements An Informational Approach, "Journal of Accounting Research (Autumn 1968), pp.247-261.\n12. Lewis, B. L. and J. Bell, Decisions Involving Sequential Events: Replications and Extensions," Journal of Accounting Research (Spring 1985), pp.228-239.\n13. Libby, R., and B. L. Lewis, "Human Information Processing Research in Accounting: the State of the Art," Accounting Organizations and Society (1977), pp .245-268.\n14._______, "Human Information Processing Research in Accounting: the State of the Art in 1982," Accounting,Organizatins and Society (1982), pp.231-285.\n15. Miller, H., "Environmental Complexity and Financial Reports," The Accounting Review (January 1972), pp.31-37.\n16. Preston, M. G. and P. Baratta, "An Experimental Study of the Auctionvalue of on Uncertain Outcome," American Journal of Psychology, Vol .61, No.1 (April 1948), pp.183-193.\n17. Revsine, L., " Data Expansion and Conceptual Structure, "The Accounting Review (October 1970), pp.704-711.\n18. Ronen, J., "Some Effects of Sequential Aggregation in Accounting on Decision Making, " Journal of Accounting Research (Autumn 1971), pp.307-322 .\n19.______,"Effects of Some Probability Displays on Choices," Organizational Behavior and Human Performance(1973), pp.1-15.\n20. Schoemaker, Paul J. H., "The Expected Utility Model:Its Variants, Purposes, Evidence and Limitations,"Journal of Economic Literature, Vol. XX(Jane 1982), pp.529-563.\n21. Siegal, S., and D. A. Goldstein, "Decision Making Behavior In a Two - Choice Uncertain Outcome Situation," Journal of Experimental Psycho logy (January 1959), pp.37-42.\n22. Sonwball, D., and C. Brown, "Decision Making Involving Sequential Events: Some Effects of Disaggregated Data and Disposition Toward Risk, "Decision Sciences (October 1979), pp.527-546.\n23. Sorter, George H., "An Events Approach to Basic Accounting Theory," The Accounting Review (January 1969), pp.12-19 .\n24. Steers, R. M. ,Introduction to Organizational Behavior,(Illinois: Scott, Foresman and Company, 1988). 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/#B2002005999 資料類型 thesis dc.contributor.advisor 杜榮瑞 zh_TW dc.contributor.author (作者) 倪伯煌 zh_TW dc.creator (作者) 倪伯煌 zh_TW dc.date (日期) 1990 en_US dc.date.accessioned 4-五月-2016 17:05:12 (UTC+8) - dc.date.available 4-五月-2016 17:05:12 (UTC+8) - dc.date.issued (上傳時間) 4-五月-2016 17:05:12 (UTC+8) - dc.identifier (其他 識別碼) B2002005999 en_US dc.identifier.uri (URI) https://ah.lib.nccu.edu.tw/item?item_id=102752 - 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圖表目錄\n第一章 緒論………1\n第一節 研究動機與目的………1\n第二節 名詞解釋………2\n第三節 論文結構………2\n第二章 文獻探討………5\n第一節 會計資訊的彙整………5\n第二節 風險情況下的選擇模式………17\n第三節 會計上機率資訊彙整之研究………28\n第三章 研究方法………62\n第一節 受試者………62\n第二節 研究工具………64\n第三節 研究假設………69\n第四節 施測過程………70\n第五節 統計方法………71\n第四章 研究結果及討論………73\n第一節實 驗一之結果及討論………73\n第二節 實驗二之結果及討論………79\n第三節 實驗三之結果及討論………84\n第四節 綜合分析之結果及討論………89\n第五章 結論、研究限制與建議………99\n第一節 結論………99\n第二節 研究限制………100\n第三節 建議………101\n參考書目………102\n附錄A實驗一問卷………107\n附錄B實驗二問卷………115\n附錄C實驗三問卷………127\n\n圖表目錄\n圖目錄\n圖2-1熵函數(以2為底) ………8\n圖2-2環境複雜性與概念水準的關係………14\n圖2-3貨幣的效用………22\n圖2-4 Ronen實驗一之實驗設計………30\n圖2-5 Hirsch之實驗假設(情況(1)) ………36\n圖2-6 Hirsch實驗結果(機遇性決策) ………38\n圖2-7 Hirsh實驗結果(企業決策) ………39\n圖2-8 Hirsh實驗之企業決策下內外控型者表現之順序效果………40\n圖2-9 Lewis及Bell建立之決策模式………59\n表目錄\n表2-1風險情況下的決策模式………19\n表2-2 Ronen實驗一結果………31\n表2-3 Ronen實驗二選擇題數分配情形………32\n表2-4受試者決策方式統計表………46\n表2-5 Lewis及Bell實驗一之結果(一) ………53\n表2-6 Lewis及Bell實驗一之結果(二) ………54\n表2-7 Lewis及Bell實驗三之結果………58\n表2-8順序效果研究彙總表………60\n表3-1受試者基本資料統計表………63\n表3-2問卷中所提供機率資訊釋例………65\n表3-3實驗一機率資訊釋例………67\n表3-4實驗二機率資訊釋例………68\n表3-5實驗三機率資訊釋例………69\n表4-1實驗一(次序一):受試者選擇結果統計表………75\n表4-2實驗一(次序三):受試者選擇結果統計表………76\n表4-3實驗一:平均數和標準差………77\n表4-4實驗一:變異數分析摘要表………77\n表4-5實驗二(次序一):受試者選擇結果統計表………80\n表4-6實驗二(次序二):受試者選擇結果統計表………81\n表4-7實驗二:平均數和標準差………82\n表4-8實驗二:變異數分析摘要表………83\n表4-9實驗一(次序一):受試者選擇結果統計表………86\n表4-10實驗一(次序二):受試者選擇結果統計表………87\n表4-11實驗一:平均數和標準差………88\n表4-12實驗:變異數分析摘要表………88\n表4-13第一階段機率差異大小對選擇之影響:平均數及標準差………91\n表4-14第一階段機率差異大小對選擇影響之變異數分析摘要表………92\n表4-15第一階段機率差異大小對選擇之影響:Scheffe事後比較………92\n表4-16第二階段機率差異大小對選擇之影響:平均數及標準差………94\n表4-17第二階段機率差異大小對選擇影響之變異數分析摘要表………94\n表4-18第二階段機率差異大小對選擇之影響:Scheffe事後比較………95 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002005999 en_US dc.title (題名) 順序事件之機率資訊彙整對決策之影響 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 參考書目\n一、中文部分\n1.石齊平，當代個體經濟理論與應用，台北:三民書局，民國七十三年元月八版。\n2.杜榮瑞，"失序的警訊──熵在會計領域上之運用"，會計研究月刊第27期，民國七十六年十二月，頁92~93。\n3.__________，“一隻看不見的手──資料彙整導引決策"盒，會計研究月刊第28期，民國七十七年一月，頁79~81。\n4.林清山，心理與教育統計學，台北:東華書局，民國七十六年四月第十三版。\n5.郭婉容，個體經濟學，台北:三民書局，民國六十九年六月再版。\n6.鄧東濱，林炳文，個體經濟理論，台北:三民書局，民國七十四年七月四版。\n\n二、英文部分\n1. Abdel-Khalik, A.R., "The Entropy Law, Accounting Data,and Relevance to Decision-Making," The Accounting Review (April 1974), pp.271-283.\n2. Ashton, R. H., Human Information Processing in Accounting Studies in Accounting Research No.17 (Sarasota, FL : AAA, 1982) .\n3. Bernhardt, Irwin, and R. M. Copeland, "Some Problems in Applying on Information Theory Approach to Accounting Aggregation," Journal of Accounting Research (Spring 1970), pp.95-98.\n4. Bernhardt, D., " Exposition of a New Theory on the Measurement of Risk ," Econometrica 22 (January 1954), pp.23-36.\n5. Edwards, W., "The Prediction of Decision Among Bets,"Journal of Experimental Psychology, Vol.50, No.3, 1955, pp .201-214.\n6. Goodnow, J. J., "Determinants of Choice - Distribution in Two - Choice Situations." American Journal of Psychology(March 1955), pp . l06-116.\n7. Hirsch , M.,Disaggregated Probabilistic Accounting Information An Experiment to discover systematic Dysfunctional behavior, Unpublished dissertation, University\nof Washington, 1977.\n8. _______，"Disaggregated Probabilistic Accounting Information The Effect of Sequential Events on Expected Value Maximization Desicions, "Journal of Accounting Research (Autumn 1978), pp.256-269.\n9. Ijiri, Yuji, Theory of Accounting Measurement, Studies in Accounting Research, No.10, Sarasota, Fla: AAA, 1975, p. 109.\n10. Johnson, H. T., and R. S. Kaplan, Relevance Lost: The Rise and Fall of Management Accounting, (Harvard Business School Press, 1987), pp.1-18.\n11. Lev, Baruch, "The Aggregation Problem In Financial Statements An Informational Approach, "Journal of Accounting Research (Autumn 1968), pp.247-261.\n12. Lewis, B. L. and J. Bell, Decisions Involving Sequential Events: Replications and Extensions," Journal of Accounting Research (Spring 1985), pp.228-239.\n13. Libby, R., and B. L. Lewis, "Human Information Processing Research in Accounting: the State of the Art," Accounting Organizations and Society (1977), pp .245-268.\n14._______, "Human Information Processing Research in Accounting: the State of the Art in 1982," Accounting,Organizatins and Society (1982), pp.231-285.\n15. Miller, H., "Environmental Complexity and Financial Reports," The Accounting Review (January 1972), pp.31-37.\n16. Preston, M. G. and P. Baratta, "An Experimental Study of the Auctionvalue of on Uncertain Outcome," American Journal of Psychology, Vol .61, No.1 (April 1948), pp.183-193.\n17. Revsine, L., " Data Expansion and Conceptual Structure, "The Accounting Review (October 1970), pp.704-711.\n18. Ronen, J., "Some Effects of Sequential Aggregation in Accounting on Decision Making, " Journal of Accounting Research (Autumn 1971), pp.307-322 .\n19.______,"Effects of Some Probability Displays on Choices," Organizational Behavior and Human Performance(1973), pp.1-15.\n20. Schoemaker, Paul J. H., "The Expected Utility Model:Its Variants, Purposes, Evidence and Limitations,"Journal of Economic Literature, Vol. XX(Jane 1982), pp.529-563.\n21. Siegal, S., and D. A. Goldstein, "Decision Making Behavior In a Two - Choice Uncertain Outcome Situation," Journal of Experimental Psycho logy (January 1959), pp.37-42.\n22. Sonwball, D., and C. Brown, "Decision Making Involving Sequential Events: Some Effects of Disaggregated Data and Disposition Toward Risk, "Decision Sciences (October 1979), pp.527-546.\n23. Sorter, George H., "An Events Approach to Basic Accounting Theory," The Accounting Review (January 1969), pp.12-19 .\n24. Steers, R. M. ,Introduction to Organizational Behavior,(Illinois: Scott, Foresman and Company, 1988). zh_TW
