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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-May-2016 17:10:32 (UTC+8)
參考文獻 參考書目
一、中文部分
1.石齊平，當代個體經濟理論與應用，台北:三民書局，民國七十三年元月八版。
2.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。
3.__________，“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。
4.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。
5.郭婉容，個體經濟學，台北:三民書局，民國六十九年六月再版。
6.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。

二、英文部分
1. Abdel-Khalik, A.R., "The Entropy Law, Accounting Data,and Relevance to Decision-Making," The Accounting Review (April 1974), pp.271-283.
2. Ashton, R. H., Human Information Processing in Accounting Studies in Accounting Research No.17 (Sarasota, FL : AAA, 1982) .
3. 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.
4. Bernhardt, D., " Exposition of a New Theory on the Measurement of Risk ," Econometrica 22 (January 1954), pp.23-36.
5. Edwards, W., "The Prediction of Decision Among Bets,"Journal of Experimental Psychology, Vol.50, No.3, 1955, pp .201-214.
6. Goodnow, J. J., "Determinants of Choice - Distribution in Two - Choice Situations." American Journal of Psychology(March 1955), pp . l06-116.
7. Hirsch , M.,Disaggregated Probabilistic Accounting Information An Experiment to discover systematic Dysfunctional behavior, Unpublished dissertation, University
of Washington, 1977.
8. _______，"Disaggregated Probabilistic Accounting Information The Effect of Sequential Events on Expected Value Maximization Desicions, "Journal of Accounting Research (Autumn 1978), pp.256-269.
9. Ijiri, Yuji, Theory of Accounting Measurement, Studies in Accounting Research, No.10, Sarasota, Fla: AAA, 1975, p. 109.
10. Johnson, H. T., and R. S. Kaplan, Relevance Lost: The Rise and Fall of Management Accounting, (Harvard Business School Press, 1987), pp.1-18.
11. Lev, Baruch, "The Aggregation Problem In Financial Statements An Informational Approach, "Journal of Accounting Research (Autumn 1968), pp.247-261.
12. Lewis, B. L. and J. Bell, Decisions Involving Sequential Events: Replications and Extensions," Journal of Accounting Research (Spring 1985), pp.228-239.
13. 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.
14._______, "Human Information Processing Research in Accounting: the State of the Art in 1982," Accounting,Organizatins and Society (1982), pp.231-285.
15. Miller, H., "Environmental Complexity and Financial Reports," The Accounting Review (January 1972), pp.31-37.
16. 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.
17. Revsine, L., " Data Expansion and Conceptual Structure, "The Accounting Review (October 1970), pp.704-711.
18. Ronen, J., "Some Effects of Sequential Aggregation in Accounting on Decision Making, " Journal of Accounting Research (Autumn 1971), pp.307-322 .
19.______,"Effects of Some Probability Displays on Choices," Organizational Behavior and Human Performance(1973), pp.1-15.
20. 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.
21. 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.
22. 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.
23. Sorter, George H., "An Events Approach to Basic Accounting Theory," The Accounting Review (January 1969), pp.12-19 .
24. 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 (Authors) 倪伯煌zh_TW
dc.creator (作者) 倪伯煌zh_TW
dc.date (日期) 1990en_US
dc.date.accessioned 4-May-2016 17:10:32 (UTC+8)-
dc.date.available 4-May-2016 17:10:32 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 17:10:32 (UTC+8)-
dc.identifier (Other Identifiers) B2002005999en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90876-
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
圖表目錄
第一章 緒論………1
第一節 研究動機與目的………1
第二節 名詞解釋………2
第三節 論文結構………2
第二章 文獻探討………5
第一節 會計資訊的彙整………5
第二節 風險情況下的選擇模式………17
第三節 會計上機率資訊彙整之研究………28
第三章 研究方法………62
第一節 受試者………62
第二節 研究工具………64
第三節 研究假設………69
第四節 施測過程………70
第五節 統計方法………71
第四章 研究結果及討論………73
第一節實 驗一之結果及討論………73
第二節 實驗二之結果及討論………79
第三節 實驗三之結果及討論………84
第四節 綜合分析之結果及討論………89
第五章 結論、研究限制與建議………99
第一節 結論………99
第二節 研究限制………100
第三節 建議………101
參考書目………102
附錄A實驗一問卷………107
附錄B實驗二問卷………115
附錄C實驗三問卷………127

圖表目錄
圖目錄
圖2-1熵函數(以2為底) ………8
圖2-2環境複雜性與概念水準的關係………14
圖2-3貨幣的效用………22
圖2-4 Ronen實驗一之實驗設計………30
圖2-5 Hirsch之實驗假設(情況(1)) ………36
圖2-6 Hirsch實驗結果(機遇性決策) ………38
圖2-7 Hirsh實驗結果(企業決策) ………39
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
圖2-9 Lewis及Bell建立之決策模式………59
表目錄
表2-1風險情況下的決策模式………19
表2-2 Ronen實驗一結果………31
表2-3 Ronen實驗二選擇題數分配情形………32
表2-4受試者決策方式統計表………46
表2-5 Lewis及Bell實驗一之結果(一) ………53
表2-6 Lewis及Bell實驗一之結果(二) ………54
表2-7 Lewis及Bell實驗三之結果………58
表2-8順序效果研究彙總表………60
表3-1受試者基本資料統計表………63
表3-2問卷中所提供機率資訊釋例………65
表3-3實驗一機率資訊釋例………67
表3-4實驗二機率資訊釋例………68
表3-5實驗三機率資訊釋例………69
表4-1實驗一(次序一):受試者選擇結果統計表………75
表4-2實驗一(次序三):受試者選擇結果統計表………76
表4-3實驗一:平均數和標準差………77
表4-4實驗一:變異數分析摘要表………77
表4-5實驗二(次序一):受試者選擇結果統計表………80
表4-6實驗二(次序二):受試者選擇結果統計表………81
表4-7實驗二:平均數和標準差………82
表4-8實驗二:變異數分析摘要表………83
表4-9實驗一(次序一):受試者選擇結果統計表………86
表4-10實驗一(次序二):受試者選擇結果統計表………87
表4-11實驗一:平均數和標準差………88
表4-12實驗:變異數分析摘要表………88
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
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
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
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
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
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/#B2002005999en_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) thesisen_US
dc.relation.reference (參考文獻) 參考書目
一、中文部分
1.石齊平，當代個體經濟理論與應用，台北:三民書局，民國七十三年元月八版。
2.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。
3.__________，“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。
4.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。
5.郭婉容，個體經濟學，台北:三民書局，民國六十九年六月再版。
6.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。

二、英文部分
1. Abdel-Khalik, A.R., "The Entropy Law, Accounting Data,and Relevance to Decision-Making," The Accounting Review (April 1974), pp.271-283.
2. Ashton, R. H., Human Information Processing in Accounting Studies in Accounting Research No.17 (Sarasota, FL : AAA, 1982) .
3. 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.
4. Bernhardt, D., " Exposition of a New Theory on the Measurement of Risk ," Econometrica 22 (January 1954), pp.23-36.
5. Edwards, W., "The Prediction of Decision Among Bets,"Journal of Experimental Psychology, Vol.50, No.3, 1955, pp .201-214.
6. Goodnow, J. J., "Determinants of Choice - Distribution in Two - Choice Situations." American Journal of Psychology(March 1955), pp . l06-116.
7. Hirsch , M.,Disaggregated Probabilistic Accounting Information An Experiment to discover systematic Dysfunctional behavior, Unpublished dissertation, University
of Washington, 1977.
8. _______，"Disaggregated Probabilistic Accounting Information The Effect of Sequential Events on Expected Value Maximization Desicions, "Journal of Accounting Research (Autumn 1978), pp.256-269.
9. Ijiri, Yuji, Theory of Accounting Measurement, Studies in Accounting Research, No.10, Sarasota, Fla: AAA, 1975, p. 109.
10. Johnson, H. T., and R. S. Kaplan, Relevance Lost: The Rise and Fall of Management Accounting, (Harvard Business School Press, 1987), pp.1-18.
11. Lev, Baruch, "The Aggregation Problem In Financial Statements An Informational Approach, "Journal of Accounting Research (Autumn 1968), pp.247-261.
12. Lewis, B. L. and J. Bell, Decisions Involving Sequential Events: Replications and Extensions," Journal of Accounting Research (Spring 1985), pp.228-239.
13. 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.
14._______, "Human Information Processing Research in Accounting: the State of the Art in 1982," Accounting,Organizatins and Society (1982), pp.231-285.
15. Miller, H., "Environmental Complexity and Financial Reports," The Accounting Review (January 1972), pp.31-37.
16. 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.
17. Revsine, L., " Data Expansion and Conceptual Structure, "The Accounting Review (October 1970), pp.704-711.
18. Ronen, J., "Some Effects of Sequential Aggregation in Accounting on Decision Making, " Journal of Accounting Research (Autumn 1971), pp.307-322 .
19.______,"Effects of Some Probability Displays on Choices," Organizational Behavior and Human Performance(1973), pp.1-15.
20. 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.
21. 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.
22. 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.
23. Sorter, George H., "An Events Approach to Basic Accounting Theory," The Accounting Review (January 1969), pp.12-19 .
24. Steers, R. M. ,Introduction to Organizational Behavior,(Illinois: Scott, Foresman and Company, 1988).		zh_TW