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題名 事件會計資訊系統之研究
作者 詹靜秋
貢獻者 黃振豐
詹靜秋
日期 1987
上傳時間 4-May-2016 17:10:54 (UTC+8)
參考文獻 主要參考書目
壹、中文部分
1.王嘉陵著，關係式資料庫系統原理與運用，正文書局印行。
2.李恩澤著，電腦化會計資訊系統──設計與運用，松崗圖書公司出版，民國73年。
3.金成隆撰，管理會計之權變理論──探索性之研究，政大會計研究所碩士論文，73年。
4.林明壽撰，財務報告溝通功能之研究，政大會計研究所碩士論文,74年。
5.許永高、呂國屏合譯，關聯式資料庫管理入門，儒林出版社，74年5月初版。
6.陳清哲撰，會計資訊之成本與價值關係研究，政大會計研究所碩士論文，70年。
7.陳春旭等譯，資料庫系統概論，儒林圖書有限公司，75年7月初版。
8.陳一騏著，事件觀點下的會計基本理論之評議與其研究，主計月報，第三十九卷，第四期。
9.張學仁撰，以關連式模式構建MRP資料庫之研究，交大管理科學研究所，74年。
10.梁定澎譯，決策支援系統，松崗電腦圖書有限公司，72年再版。
11.葉小瑞譯，dBASE III商用實例，儒林圖書公司印行，75年7月初版。
12.葉誌崇著，會計資訊系統，松崗圖書公司出版，68年。
13.楊松坤撰，買賣業資訊系統設計之研究，淡江資訊工程研究所，72年。
14.葉鈺昌撰，會計理論之政策面，政大會計研究所碩士論文，68年。
15.蔡秋芳撰，藥品開疾病相關式資料庫系統之設計及研究，成大工業管理研究所，70年。
16.鄭丁旺著，會計之管理功能，今日會計，69年。
17.鄭育仁撰，資料正規化檢驗方法之研究，淡江管科所系統分析組碩士論文，74年。
18.劉立倫撰，為什麼這項目重要?會計研究，政大會計研究學會，72年6月。
19.謝進榮撰，實體－關聯資料模型應用於管理資訊系統規劃分析階段之研究，淡江管理科學研究所碩士論文，73年。
20.羅仁傑，會計資訊系統之設計，東吳會計研究所碩士論文，73年。

貳、英文部份
1. American Accounting Association, "Report of the Committee on Nonfinancial measures of Effectiveness." The Accounting Review_46 (Supplement 1971).
2. American Accounting Association, "Report of Committee on Accounting and Information Systems", The Accounting Review 46 (Supplement, 1971).
3. American Accounting Assoication, "A statement of Basic Accounting", 1966.
4. AICPA, Accounting Principle Board, "Basic concepts and Accounting principles underlying Financial statement of Business Enterprises", APB statement No. 4 (New York: AICPA, 1970).
5. Accountants International study Grop. "Materiality in Accounting".
6. Committee to prepare a statement of Basic Accounting Theory, "Statement of Basic Accounting Theory" (American Accounting Association, 1966).
7. FASB statement of Financial Accounting Concepts No.1., "objectives of Financial Reporting by Business Enterprise" (Starnford, Lonn : FASB, November 1978).
8. FASB Statement of Financial Accounting Concepts No. 2, "Qualitative Characteristics of Accounting Information", (starnford, Loun, FASB, May 1980).
9. FASB Statement of Financial Accounting Concepts No.5, (Starnford, Lonn. FASB, 1984).
10. Alan, Hammill, "Simplified Financial statements" The Accountants` Magazine (July, 1979).
11. Biegler, John, "Key objectives in Financial Reporting", Management Review (August 1965).
12. Birnberg, Jacob and Nicholas Depuch, "A Conceptual Approach to the Framework for Disclosure". The Journal of Accountancy (February, 1963).
13. Barefield Russell, "The Effect of Aggregation on Decision making Sucess: A Laboratory study," Journal of Accounting Research 10 (Autumn 1972).
14. Baker, Kent and Hodem, "Information Need of Individual Investors", The Journal of Accountancy (November 1973).
15. Bart: Johnson, "Why your company Need Three Accounting system", Management Accounting, (September, 1984).
16. Baruch dev. "Accounting and Information Theory", Study in Accounting Research #2, (Sarasota, Florida, AAA, 1969).
17. Bullen, C. W. and Rockart J. F. , "A Primer on critical Sucess Factors," Center for Information Systems Research Working Paper No. 69 (Sloan School of Management, M.I.T., Cambridge, MA. June, 1981).
18. Burch , John and Strate, Telix, "Information SystemL: Theory and Practice, (California: Hamilton Publishing Company, 1974).
19. Churchill, Neil and Stedry, Andrew, "Some Developments in management Science and Information Systems with Respoct to measurement in Accounting", Research in Accounting Measurement.
20. Chenhall, Robert Harrison, Graeme and watson, David, "The organizational context of Management Accounting" (Marshfield, massuchusetts: Pitman Publishing Inc. 1982).
21. Chen, peter, “The Entity-Relationship Model Toward A unified view of Data". ACM Transactions on Database System, (March, 1976).
22. Codd, E. F., "Recent Investigation into Relational Data Base Systems" (Proc. IFIP Cof. Proc. , North-Molland Publishing Company, 1974).
23. Codd, E. F., "A Relational Model of Data for Large Shard Data Banks." Communications of the ACM 13 (June, 1970).
24. Codd, E. F., "Future Normalization of the Data Base Relational model". In Data Base Systems courant computer Science Sysmposia series, vol. 6 Englewood cliffs, N. J. : prentice-Hall, 1972.
25. Colantoni, Clande, Manes, Rene and Andrew, whinston", A unified Approach to the Theory of Accounting and Information Systems", The Accounting review (1971).
26. Collins, Frank and Yeakel, John, "Range Estimate in Financial Statements: Help or Hindrance?" The Journal of Accountancy (July, 1979).
27. Daft, Richard and madntosh, Norman, "A New Approach to Design and use of Management Information", California management Review (Fall, 1978).
28. Driver, Michuel and Mock, Theodore, "Human Information processing, Decision style Theory and Accounting Information systems", The Accounting Review 50 (July 1975).
29. France, Amigoni, "Planning Management control Systems." The organizational Context of Management Accounting (Marshield, massachusetts: Pitman Publishing Inc. 1982).
30. Gordon, Jawrence and Danny Millier, "A contingency Framework for the Design of Accounting Information systems." Accounting Organization and Society (June, 1976).
31. Godfrey, James and Prince, Thomas, "The Accounting Model from an Information systems perspective", The Accounting Review, (January, 1971).
32. Hason, pirkul, Aras, omer and Deven shaarma, "A Framework for Firm environment and Management Decisions: An operations Management Perspective" International Journal on Policy and Information (Dec. 15, 1985, Volume 9, No. 2).
33. Hendriksen, Eldon, "Accounting Theory." Fourth Ed.
34. Izak, Benbasat and Dexter, Albert, "Value and Events Approaches to Accounting: An Experimental Evaluation", The Accounting Review (Vol. LIV, No. 4 Oct. 1979).
35. Irwin, Bemhardt and Copeland, Ronald, "some problems in Applying an Information Theory Approach to Accounting Aggreation", Journal of Accounting Research 8 (Spring, 1970).
36. Keys, David, "Confidence Interval Financial Statement: An Empirical Investigation, " Journal of accounting Research, Vol. 16 No. 2 (Autumn 1978).
37. Kochetkov, Gennady, "Computer-Based Decision Support Systems: Problems of Design and Implemetation".
38. Lowrence Revisine, "Data Expansion and Conceptual Structure", The Accounting Review. (Oct. 1970).
39. Lieberman, Arthur and Whinston, Andrew, "A structuring of an Events--Accounting Information system", The Accounting Review, (April, 1975).
40. Jucas, Henry, "The use of an Accounting Information system, Action and Organizational Performance". The Accounting Review 50 (Oct. 1975).
41. McCarthy, William , "The REA Accounting Model: A Generalized Framework for Accounting System in a shard Data Environment". The Accounting Review, (Vol. LVII, No. 3, July, 1982).
42. McCarthy, Willaiam, "An Entity-Relationship of Accouting Models; The Accounting Review, (Vol. LIV, NO. 4, Oct. 1979).
43. McCarthy, William, "A Relational Model for Events-Based Accounting Systems" (ph. D. assertation university of Massachusetts, 1977).
44. McCarthy, William "Construction and use of Integrated Accounting Systems with EntityRelationship Modelling", Database Journal (Vol. 10, No. 3, 1981).
45. Munro, ?. C. and Wheeler B. R. , "Planning Critical Success Factors and management`s Information Requirement", MIS Quarterly (Dec. 1980).
46. McFadden, Fred and Hoffer, Jeffrey, "Data Base Management" . Culifornia: The Benjamin/Cummings Publishing Company, 1985).
47. Drace Johnson, "Toward an Events Theory of Accounting", The Accounting Review (October, 1970).
48. Rockart, John, "Chief Executives Define Their Own Data Needs." HBR., (March–April, 1979).
49. Ron, Weber, "Data Models Research in Accounting: An Evaluation of Wholesale Distribution Software", The Accounting Review (vol. LXI, No. 3, July 1986).
50. Smith, James and Amer Mufti , "Using the Relational Database" Management Accounting (Oct. 1985).
51. Sorter, George, " A. Events Approach to Bastic Accounting Theory", The Accounting Review, (January, 1969).
52. Simon H. A., "The new science of Management Decision", (New York: Harper and Row , 1960).
53. Tiessen, Peter, " An Investigation of Some Effects of Data Aggregation and cognitive style on DecisionMaking Performance", (Ph, D, dissertation, the Minnesota University, 1976).
54. Yuji, Ijiri, " The Foundations of Accounting Measurement " , , Prentice-Hall. Inc, 1967).
55. Wayne, Corcoran, "Costs: Accounting Analysis & Control", Unpublished Manuscript, 1976.
56. Wheeler, John, "Accounting theory and Research in Perspective", The Accounting Review 45 (January , 1970)
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/#B2002006265
資料類型 thesis
dc.contributor.advisor 黃振豐zh_TW
dc.contributor.author (Authors) 詹靜秋zh_TW
dc.creator (作者) 詹靜秋zh_TW
dc.date (日期) 1987en_US
dc.date.accessioned 4-May-2016 17:10:54 (UTC+8)-
dc.date.available 4-May-2016 17:10:54 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 17:10:54 (UTC+8)-
dc.identifier (Other Identifiers) B2002006265en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90884-
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………6
第一節 研究動機及目的………6
第二節 研究方法與資料來源………7
第三節 論文架構………7
第四節 研究範圍與限制………9
第五節 名詞定義………10
第二章 事件方法(Event Approach)與事件會計資訊………11
第一節 事件方法之簡介………12
第二節 事件會計資訊之品質特性與溝通功能………16
第三節 事件方法之可行性分析………33
第三章 事件會計資訊系統………40
第一節 會計資訊系統的發展………40
第二節 統一(unified)會計資訊系統………47
第三節 事件會計資訊系統………57
第四章 關連式(Relational)資料庫系統………66
第一節 基本概念………66
第二節 正規化(Normalization)………77
第三節 E-R模型及REA會計模型………84
第五章 事件會計資訊系統－以簡易製造業為例………99
第一節 系統設計之概念………99
第二節 資料模型之設計及操作實例………106
第三節 結語………128
第六章 事件資訊系統之管理決策功能………129
第一節 決策資訊之關連設計………129
第二節 事件決策資訊系統與M1S及DSS………139
第七章 結論與進一步研究的建議………142
第一節 結論………142
第二節 進一步研究的建議………143

圖表目錄
圖1-1 本論文之研究架構………8
圖2-1 會計品質層次圖………17
圖2-2 會計溝通模型………28
圖2-3 動態溝通模型………29
圖2-4 環境複雜性與人類處理資訊之關係圖………33
圖3-1 會計資訊系統的演進………43
圖3-2 人工會計循環圖………44
圖3-3 自動處理會計循環圖………46
圖3-4 財務資訊系統圖………48
圖3-5 管理會計系統圖………50
圖3-6 傳統會計系統的一般化模型………52
圖3-7 Godfrey & prince的會計資訊系統模型………56
圖4-1 關連式資料庫之關係表………68
圖4-2 關連式運算………72
圖4-3 正規化過程圖………79
圖4-4 會計模型層次圖………88
圖4-5 一般化(Generalization)之類型………90
圖4-6 REA之會計模型………92
圖5-1
(a)美孚公司的銷售活動E-R圖………107
(b)美孚公司的採購活動E-R圖………108
(c)美孚公司的現金收支E-R圖………109
(d)美孚公司的生產製造E-R圖………110
圖5-2 美孚公司之實體/關連表………111
圖6-1 關連設計－銷售與庫存管理………133
圖6-2 關連與實體/關連表………134
圖6-3 產銷計畫擬定之流程圖………136
圖6-4 公司經營計畫擬定之流程圖………137
表4-1 未正規化之訂貨關係表………80
表4-2 第一正規化之訂貨關係表………81
表4-3 第二正規化之訂貨關係表………82
表4-4 第三正規化之供應商關係表………83
表4-5 第三正規化之訂貨關係表………84		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006265en_US
dc.title (題名) 事件會計資訊系統之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 主要參考書目
壹、中文部分
1.王嘉陵著，關係式資料庫系統原理與運用，正文書局印行。
2.李恩澤著，電腦化會計資訊系統──設計與運用，松崗圖書公司出版，民國73年。
3.金成隆撰，管理會計之權變理論──探索性之研究，政大會計研究所碩士論文，73年。
4.林明壽撰，財務報告溝通功能之研究，政大會計研究所碩士論文,74年。
5.許永高、呂國屏合譯，關聯式資料庫管理入門，儒林出版社，74年5月初版。
6.陳清哲撰，會計資訊之成本與價值關係研究，政大會計研究所碩士論文，70年。
7.陳春旭等譯，資料庫系統概論，儒林圖書有限公司，75年7月初版。
8.陳一騏著，事件觀點下的會計基本理論之評議與其研究，主計月報，第三十九卷，第四期。
9.張學仁撰，以關連式模式構建MRP資料庫之研究，交大管理科學研究所，74年。
10.梁定澎譯，決策支援系統，松崗電腦圖書有限公司，72年再版。
11.葉小瑞譯，dBASE III商用實例，儒林圖書公司印行，75年7月初版。
12.葉誌崇著，會計資訊系統，松崗圖書公司出版，68年。
13.楊松坤撰，買賣業資訊系統設計之研究，淡江資訊工程研究所，72年。
14.葉鈺昌撰，會計理論之政策面，政大會計研究所碩士論文，68年。
15.蔡秋芳撰，藥品開疾病相關式資料庫系統之設計及研究，成大工業管理研究所，70年。
16.鄭丁旺著，會計之管理功能，今日會計，69年。
17.鄭育仁撰，資料正規化檢驗方法之研究，淡江管科所系統分析組碩士論文，74年。
18.劉立倫撰，為什麼這項目重要?會計研究，政大會計研究學會，72年6月。
19.謝進榮撰，實體－關聯資料模型應用於管理資訊系統規劃分析階段之研究，淡江管理科學研究所碩士論文，73年。
20.羅仁傑，會計資訊系統之設計，東吳會計研究所碩士論文，73年。

貳、英文部份
1. American Accounting Association, "Report of the Committee on Nonfinancial measures of Effectiveness." The Accounting Review_46 (Supplement 1971).
2. American Accounting Association, "Report of Committee on Accounting and Information Systems", The Accounting Review 46 (Supplement, 1971).
3. American Accounting Assoication, "A statement of Basic Accounting", 1966.
4. AICPA, Accounting Principle Board, "Basic concepts and Accounting principles underlying Financial statement of Business Enterprises", APB statement No. 4 (New York: AICPA, 1970).
5. Accountants International study Grop. "Materiality in Accounting".
6. Committee to prepare a statement of Basic Accounting Theory, "Statement of Basic Accounting Theory" (American Accounting Association, 1966).
7. FASB statement of Financial Accounting Concepts No.1., "objectives of Financial Reporting by Business Enterprise" (Starnford, Lonn : FASB, November 1978).
8. FASB Statement of Financial Accounting Concepts No. 2, "Qualitative Characteristics of Accounting Information", (starnford, Loun, FASB, May 1980).
9. FASB Statement of Financial Accounting Concepts No.5, (Starnford, Lonn. FASB, 1984).
10. Alan, Hammill, "Simplified Financial statements" The Accountants` Magazine (July, 1979).
11. Biegler, John, "Key objectives in Financial Reporting", Management Review (August 1965).
12. Birnberg, Jacob and Nicholas Depuch, "A Conceptual Approach to the Framework for Disclosure". The Journal of Accountancy (February, 1963).
13. Barefield Russell, "The Effect of Aggregation on Decision making Sucess: A Laboratory study," Journal of Accounting Research 10 (Autumn 1972).
14. Baker, Kent and Hodem, "Information Need of Individual Investors", The Journal of Accountancy (November 1973).
15. Bart: Johnson, "Why your company Need Three Accounting system", Management Accounting, (September, 1984).
16. Baruch dev. "Accounting and Information Theory", Study in Accounting Research #2, (Sarasota, Florida, AAA, 1969).
17. Bullen, C. W. and Rockart J. F. , "A Primer on critical Sucess Factors," Center for Information Systems Research Working Paper No. 69 (Sloan School of Management, M.I.T., Cambridge, MA. June, 1981).
18. Burch , John and Strate, Telix, "Information SystemL: Theory and Practice, (California: Hamilton Publishing Company, 1974).
19. Churchill, Neil and Stedry, Andrew, "Some Developments in management Science and Information Systems with Respoct to measurement in Accounting", Research in Accounting Measurement.
20. Chenhall, Robert Harrison, Graeme and watson, David, "The organizational context of Management Accounting" (Marshfield, massuchusetts: Pitman Publishing Inc. 1982).
21. Chen, peter, “The Entity-Relationship Model Toward A unified view of Data". ACM Transactions on Database System, (March, 1976).
22. Codd, E. F., "Recent Investigation into Relational Data Base Systems" (Proc. IFIP Cof. Proc. , North-Molland Publishing Company, 1974).
23. Codd, E. F., "A Relational Model of Data for Large Shard Data Banks." Communications of the ACM 13 (June, 1970).
24. Codd, E. F., "Future Normalization of the Data Base Relational model". In Data Base Systems courant computer Science Sysmposia series, vol. 6 Englewood cliffs, N. J. : prentice-Hall, 1972.
25. Colantoni, Clande, Manes, Rene and Andrew, whinston", A unified Approach to the Theory of Accounting and Information Systems", The Accounting review (1971).
26. Collins, Frank and Yeakel, John, "Range Estimate in Financial Statements: Help or Hindrance?" The Journal of Accountancy (July, 1979).
27. Daft, Richard and madntosh, Norman, "A New Approach to Design and use of Management Information", California management Review (Fall, 1978).
28. Driver, Michuel and Mock, Theodore, "Human Information processing, Decision style Theory and Accounting Information systems", The Accounting Review 50 (July 1975).
29. France, Amigoni, "Planning Management control Systems." The organizational Context of Management Accounting (Marshield, massachusetts: Pitman Publishing Inc. 1982).
30. Gordon, Jawrence and Danny Millier, "A contingency Framework for the Design of Accounting Information systems." Accounting Organization and Society (June, 1976).
31. Godfrey, James and Prince, Thomas, "The Accounting Model from an Information systems perspective", The Accounting Review, (January, 1971).
32. Hason, pirkul, Aras, omer and Deven shaarma, "A Framework for Firm environment and Management Decisions: An operations Management Perspective" International Journal on Policy and Information (Dec. 15, 1985, Volume 9, No. 2).
33. Hendriksen, Eldon, "Accounting Theory." Fourth Ed.
34. Izak, Benbasat and Dexter, Albert, "Value and Events Approaches to Accounting: An Experimental Evaluation", The Accounting Review (Vol. LIV, No. 4 Oct. 1979).
35. Irwin, Bemhardt and Copeland, Ronald, "some problems in Applying an Information Theory Approach to Accounting Aggreation", Journal of Accounting Research 8 (Spring, 1970).
36. Keys, David, "Confidence Interval Financial Statement: An Empirical Investigation, " Journal of accounting Research, Vol. 16 No. 2 (Autumn 1978).
37. Kochetkov, Gennady, "Computer-Based Decision Support Systems: Problems of Design and Implemetation".
38. Lowrence Revisine, "Data Expansion and Conceptual Structure", The Accounting Review. (Oct. 1970).
39. Lieberman, Arthur and Whinston, Andrew, "A structuring of an Events--Accounting Information system", The Accounting Review, (April, 1975).
40. Jucas, Henry, "The use of an Accounting Information system, Action and Organizational Performance". The Accounting Review 50 (Oct. 1975).
41. McCarthy, William , "The REA Accounting Model: A Generalized Framework for Accounting System in a shard Data Environment". The Accounting Review, (Vol. LVII, No. 3, July, 1982).
42. McCarthy, Willaiam, "An Entity-Relationship of Accouting Models; The Accounting Review, (Vol. LIV, NO. 4, Oct. 1979).
43. McCarthy, William, "A Relational Model for Events-Based Accounting Systems" (ph. D. assertation university of Massachusetts, 1977).
44. McCarthy, William "Construction and use of Integrated Accounting Systems with EntityRelationship Modelling", Database Journal (Vol. 10, No. 3, 1981).
45. Munro, ?. C. and Wheeler B. R. , "Planning Critical Success Factors and management`s Information Requirement", MIS Quarterly (Dec. 1980).
46. McFadden, Fred and Hoffer, Jeffrey, "Data Base Management" . Culifornia: The Benjamin/Cummings Publishing Company, 1985).
47. Drace Johnson, "Toward an Events Theory of Accounting", The Accounting Review (October, 1970).
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