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題名 利益團體參與會計政策制定過程之研究 : 美國之例
作者 黃琇雯
貢獻者 鄭丁旺
黃琇雯
日期 1987
上傳時間 4-May-2016 17:11:28 (UTC+8)
參考文獻 參考資料
一、中文期刊:
1.林全及吳惠林 “布坎南及公共選擇學說" 中國論壇第277期，民國76年4月10日。
2.蕭全政 “公共財與團體理論" 中國論壇第262期，民國75年8月25日。
3.馬康莊、張家銘 “學術與政治之間－韋伯論科學與民主" 中國論壇第267期，民國75年11月10日。
4.鄭丁旺 “論會計原則之中立性" 會計評論第19期，73年6月。
5.張金鑑 “動態政治學" 七支出版有限公司，民國66年。
6.王萬成 “代理理論及獎勵契約" 會計評論第21期，75年10月。
二、英文書籍
1. Solomons David " Making Accounting Policy: The Quest for Credibility in Financial Report" oxford university Press 1986.
2. Miller Paul B.W. and Rodney Redding "The FASB, the People, The Process & The Politics" Richard D. Irwin Inc. U.S.A. 1986.
3. Moonitz Maurice " Obtaining Agreement on Standard in the Accounting Profession" Studies in Accounting Research #8 Amercian Accounting Association, 1974.
三、英文期刊
1. Accounting Principle Board Statement No.4 "Basic Concepts and Accounting Principle Underlying Financial Statement of Business Enterprise AICPA. New York 1970.
2. Accounting Terminology Bulletin No. 1 "Review and Resume" AICPA (New York) 1953.
3. Armstrong, Marshall S. "The Politics of Establishing Accounting Standard." Journal of Accountancy, February 1977, pp.76–79.
4. Beams E.A. and P.E. Fertig "Pollution Control Through Social cost Conversion." The Journal of Accountancy, November 1971.
5. Beaver William H. "What Should Be the FASB`s Objective?" Journal of Accountancy, August 1973 PP 49–56.
6. Belkaoui A "The Whys and Wherefores of Measuring Externalities." The Certified General Accountant, Jan-Feb 1975.
7. Boritz Efrim J. "Accounting Standard Setting: From Plato to Robin Hood?" CA magazine, June 1982.
8. Bowen Rober M., Eric W. Noreen and John M. Lacey "Determinants of the Corporate decision to captitalize interest" Journal of Accounting & Economics, August 1981.
9. Brown Paul R. " A descriptive Analysis of Select Input Bases of FASB" Journal of Accounting Research, Spring 1981.
10. Brown victor H. "Standard Setting: Some Unanswered Questions" FASB Viewpoints, January 13, 1986.
11. Buckley John W. "The FASB and Impact Analysis" Management Accounting, April 1976.
12. Burton John C. "The SEC and Financial Reporting: The Sand in the Oyster" Journal of Accountancy, June 1982.
13. Chambers Raymond J. " Accounting Principles or Accounting Polities?" Journal of Accountancy, May 1973 PP48–53.
14. Collins, Daniel W., Michael S. Rozeff and Pan S. Dhaliwal "The Economic determinant of the Market Reaction to Proposed Mandatory Accounting Change in the oil and gas Industry. : A Cross-sectional Analysis" Journal of Accounting Economics, March 1981 PP39–71.
15. Collins Daniel W., Michael S. Rozeff & William K. Salatka "The SEC`s Rejection of SFAS No. 19: Test of Market Price Reversal" Accounting Review, January 1982.
16. Collins Daniel W. and Warren T. Dent "The Proposed Elimination of Full Cost Accounting in the Extractive Petroleum Industry." Journal of Accounting & Economics, March 1979.
17. Demski Joel S. "The General Impossibility of Normative Accounting Standards" Accounting Review, Oct. 1973 pp718–23
18. Demski Joel S. "The Choice Among Financial Reporting Alternative " Accounting Review, April 1974 PP221–32.
19. Dhaliwal Dans. "Economic Consideration in Management decision to Lobby for alternative" Journal of Business, Finance & Auditing, Summer 1982.
20. Dopuch. Nicholas and Shyam Sunder "FASB`s Statement on Objectives and Elements of Financial Accounting: A Review" Accounting Review, January 1980 PP1–21.
21. Dyckman Thomas R. and Abbie J Smith "Financial Accounting and Reporting By oil and gas Producing Companies” Journal of Accounting & Economics, March 1979.
22. Gerboth Dale L. "Research, Intuitition and Politics in Accounting Inquiry." Accounting Review, July 1973
23. Hagerman Robert L. and Mark E. Zmijewski "Some Economic Determinants of Accounting Policy Choice" Journal of Accounting & Economics, April 1979.
24. Hagerman Robert L. and Mark E. Zmijewski "An income strategy approach to the positive theory of Accounting standard setting/choices" Journal of Accounting & Economics, August 1981.
25. Holthausen Robert W. "Evidence on the effect of Bond Covenants and Management Compensation Contracts on the Choice of Accounting techniques" Journal of Accounting & Economics, August 1981.
26. Holthausen Robert W. and Richarcl W. Leftwich "The Economic Consequence of Accounting choice: Implication of Costly Contracting and monitoring" Journal of Accounting Economics , June 1983.
27. Horngren Charles T. "Will the FASB Be Here in the 1980 s ? " Journal of Accountancy, November 1976 PP90–96.
28. Horngren Charles T, "Accounting Principle : Private or Public sector Journal of Accountancy, May 1972.
29. Horngren Charles T. "The Marketing of Accounting Standard ” Journal of Accountancy, October 1973 PP61-66.
30. Joyce Edward J. , Libby Robert, and Shyam Sunder "Using the FASB`s Qualitatiue Characteristics in Accounting Policy Choices "Journal of Accounting Research, Autumn 1982 PP 654-675.
31. Kaplan Robert S. & Richard Roll "Investor Evaluation of Accounting Information : Some Empirical Evidence," April 1972.
32. Leftwich Richard "Evidence of Impact of mandatory Change in Accounting principle on corporation Loan Aggreement" Journal of Accounting & Economic , March 1981.
33. Mautz, Robert K. "The Other Accounting Standard Board" Journal of Accountancy, February 1974 PP 56–60.
34. May Robert G. and Gary L. Sundem "Research for Accounting Policy An Overview" Accounting Review, October 1976. PP. 747–763.
35. Meyer Philip E. "The APB`s Independence and its Implication for the FASB" Journal of Accounting Research, Spring 1974.
36. Newman Paul D. "An Investigation of the distribution of Power in the APB and FASB" Journal of Accounting Research, Spring 1981.
37. Newman Paul D. "The SEC`s Influence on Accounting Standards : The Power of the Veto" , Journal of Accounting Research, Supplement 1981.
38. Noreen Eric and Jemes Sepe "Market Reaction to Accounting Policy Deliberation : the inflation Accounting Case" Accounting Review, April 1981.
39. Pacter Paul A. "The FASB after ten years." FASB Viewpoint April, 1983.
40. Prakash, Prem and Alfred Rappaport "Information Independencies System Structure Induced By Accounting Information." Accounting Review, October 1975 PP 723-34.
41. Posner Richard A. "The Theories of economic Regulation" The Bell Journal of Economic and Management Science, Spring 1971.
42. Puro Marsha "Audit Firm Lobbying Before the Financial Accounting Standards Board : An Empirical Study" Journal of Accounting Research, Autumn 1984.
43. Rappaport Alfred "Economic impact of Accounting standards implications for the FASB" FASB Statements in Ouotes, May 1977.
44. Riper Robert Van "Due Process and the Decision-making Process"FASB Viewpoints, October 31, 1986.
45. Rockness Howard O. and Loren A. Nikolai "An Assessment of APB Voting Pattern” Journal of Accounting Research, Spring 1977.
46. Ronen Joshua, Discussion of The SEC`s Influence on Accounting Standards: The Power of the veto" Journal of Accounting Research, Supplement 1981.
47. Selto Frank H. and Hugh D. grove "Voting Power Indices and Setting of Financial Accounting Standard Extensions" Journal of Accounting Research, Autumn 1982.
48. Selto Frank H. and Hugh D grove "the Predictiue Power of Voting Power Indices : FASB Voting on Statement of Financial Accounting Standard Nos 45–69" Journal of Accounting Research, Autumn 1983.
49. Sproues Robert T. "Discussion of SEC`s Influence on Accounting Standards : The Power of the veto" Journal of Accounting Research Supplement 1981.
50. Solomons David "The Politicization of Accounting" Journal of Accountancy, November 1978.
51. Stigler G. J. "The theory of Economic Regulation" the Bell Journal of Economics and Management Science, Spring 1934.
52. Tonkin David "Politics and Accounting Standard" Accountancy April 1981.
53. Watts Ross L. and Jerold L. Zimmerman "Towards a positive Theory of determination of Accounting Standard" Accounting Review, January 1978.
54. Wyatt Arthur R. "Standard Setting : Processess and Politics" FASB Viewpoint, October 3, 1986.
55. Zeff Stephen A. "The Rise of Economic Consequence" Journal of Accountancy, December 1978.

三、未出版論文
1.李岌 "我國發展一般公認會計原則之研究" 政大會計研究所，民國73年。
2.許石欽 "利益團體與公共政策制定－醫師法修正過程之個案研究" 中興公共行政研究所，民國69年。
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/#B2002006281
資料類型 thesis
dc.contributor.advisor 鄭丁旺zh_TW
dc.contributor.author (Authors) 黃琇雯zh_TW
dc.creator (作者) 黃琇雯zh_TW
dc.date (日期) 1987en_US
dc.date.accessioned 4-May-2016 17:11:28 (UTC+8)-
dc.date.available 4-May-2016 17:11:28 (UTC+8)-
dc.date.issued (上傳時間) 4-May-2016 17:11:28 (UTC+8)-
dc.identifier (Other Identifiers) B2002006281en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/90899-
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………1
第一節 研究動機與目的………1
第二節 研究方法與限制………2
第三節 名詞界定………2
第四節 論文架構………3
第二章 會計政策制定團體面臨之政治壓力………6
第一節 傳統會計政策制定方法之缺失………6
第二節 歷年來利益團體干預會計政策之釋例………8
第三節 會計政策制定過程政治化之必要性………15
第四節 支配制定過程之利益團體………23
第五節 會計政策制定之主體－政府或民間………44
第三章 會計政策變動對利益團體之影響………52
第一節 會計政策之經濟性後果………52
第二節 契約、政治過程與會計政策………57
第三節 管理人員干預會計政策之動機………67
第四節 審計人員干預會計政策之動機………79
第五節 政府官員、政客干預會計政策之動機………83
第四章 會計政策制定團體如何面對政治壓力………88
第一節 會計政策經濟後果之考慮………88
第二節 觀念性架構之建立………99
第三節 外界對財務會計準則委員會之批評與建議………102
第四節 美國會計政策制定過程對我國之啟示………106
第五章 結論與建議………112
第一節 結論………112
第二節 研究建議………114
參考資料………117		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006281en_US
dc.title (題名) 利益團體參與會計政策制定過程之研究 : 美國之例zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考資料
一、中文期刊:
1.林全及吳惠林 “布坎南及公共選擇學說" 中國論壇第277期，民國76年4月10日。
2.蕭全政 “公共財與團體理論" 中國論壇第262期，民國75年8月25日。
3.馬康莊、張家銘 “學術與政治之間－韋伯論科學與民主" 中國論壇第267期，民國75年11月10日。
4.鄭丁旺 “論會計原則之中立性" 會計評論第19期，73年6月。
5.張金鑑 “動態政治學" 七支出版有限公司，民國66年。
6.王萬成 “代理理論及獎勵契約" 會計評論第21期，75年10月。
二、英文書籍
1. Solomons David " Making Accounting Policy: The Quest for Credibility in Financial Report" oxford university Press 1986.
2. Miller Paul B.W. and Rodney Redding "The FASB, the People, The Process & The Politics" Richard D. Irwin Inc. U.S.A. 1986.
3. Moonitz Maurice " Obtaining Agreement on Standard in the Accounting Profession" Studies in Accounting Research #8 Amercian Accounting Association, 1974.
三、英文期刊
1. Accounting Principle Board Statement No.4 "Basic Concepts and Accounting Principle Underlying Financial Statement of Business Enterprise AICPA. New York 1970.
2. Accounting Terminology Bulletin No. 1 "Review and Resume" AICPA (New York) 1953.
3. Armstrong, Marshall S. "The Politics of Establishing Accounting Standard." Journal of Accountancy, February 1977, pp.76–79.
4. Beams E.A. and P.E. Fertig "Pollution Control Through Social cost Conversion." The Journal of Accountancy, November 1971.
5. Beaver William H. "What Should Be the FASB`s Objective?" Journal of Accountancy, August 1973 PP 49–56.
6. Belkaoui A "The Whys and Wherefores of Measuring Externalities." The Certified General Accountant, Jan-Feb 1975.
7. Boritz Efrim J. "Accounting Standard Setting: From Plato to Robin Hood?" CA magazine, June 1982.
8. Bowen Rober M., Eric W. Noreen and John M. Lacey "Determinants of the Corporate decision to captitalize interest" Journal of Accounting & Economics, August 1981.
9. Brown Paul R. " A descriptive Analysis of Select Input Bases of FASB" Journal of Accounting Research, Spring 1981.
10. Brown victor H. "Standard Setting: Some Unanswered Questions" FASB Viewpoints, January 13, 1986.
11. Buckley John W. "The FASB and Impact Analysis" Management Accounting, April 1976.
12. Burton John C. "The SEC and Financial Reporting: The Sand in the Oyster" Journal of Accountancy, June 1982.
13. Chambers Raymond J. " Accounting Principles or Accounting Polities?" Journal of Accountancy, May 1973 PP48–53.
14. Collins, Daniel W., Michael S. Rozeff and Pan S. Dhaliwal "The Economic determinant of the Market Reaction to Proposed Mandatory Accounting Change in the oil and gas Industry. : A Cross-sectional Analysis" Journal of Accounting Economics, March 1981 PP39–71.
15. Collins Daniel W., Michael S. Rozeff & William K. Salatka "The SEC`s Rejection of SFAS No. 19: Test of Market Price Reversal" Accounting Review, January 1982.
16. Collins Daniel W. and Warren T. Dent "The Proposed Elimination of Full Cost Accounting in the Extractive Petroleum Industry." Journal of Accounting & Economics, March 1979.
17. Demski Joel S. "The General Impossibility of Normative Accounting Standards" Accounting Review, Oct. 1973 pp718–23
18. Demski Joel S. "The Choice Among Financial Reporting Alternative " Accounting Review, April 1974 PP221–32.
19. Dhaliwal Dans. "Economic Consideration in Management decision to Lobby for alternative" Journal of Business, Finance & Auditing, Summer 1982.
20. Dopuch. Nicholas and Shyam Sunder "FASB`s Statement on Objectives and Elements of Financial Accounting: A Review" Accounting Review, January 1980 PP1–21.
21. Dyckman Thomas R. and Abbie J Smith "Financial Accounting and Reporting By oil and gas Producing Companies” Journal of Accounting & Economics, March 1979.
22. Gerboth Dale L. "Research, Intuitition and Politics in Accounting Inquiry." Accounting Review, July 1973
23. Hagerman Robert L. and Mark E. Zmijewski "Some Economic Determinants of Accounting Policy Choice" Journal of Accounting & Economics, April 1979.
24. Hagerman Robert L. and Mark E. Zmijewski "An income strategy approach to the positive theory of Accounting standard setting/choices" Journal of Accounting & Economics, August 1981.
25. Holthausen Robert W. "Evidence on the effect of Bond Covenants and Management Compensation Contracts on the Choice of Accounting techniques" Journal of Accounting & Economics, August 1981.
26. Holthausen Robert W. and Richarcl W. Leftwich "The Economic Consequence of Accounting choice: Implication of Costly Contracting and monitoring" Journal of Accounting Economics , June 1983.
27. Horngren Charles T. "Will the FASB Be Here in the 1980 s ? " Journal of Accountancy, November 1976 PP90–96.
28. Horngren Charles T, "Accounting Principle : Private or Public sector Journal of Accountancy, May 1972.
29. Horngren Charles T. "The Marketing of Accounting Standard ” Journal of Accountancy, October 1973 PP61-66.
30. Joyce Edward J. , Libby Robert, and Shyam Sunder "Using the FASB`s Qualitatiue Characteristics in Accounting Policy Choices "Journal of Accounting Research, Autumn 1982 PP 654-675.
31. Kaplan Robert S. & Richard Roll "Investor Evaluation of Accounting Information : Some Empirical Evidence," April 1972.
32. Leftwich Richard "Evidence of Impact of mandatory Change in Accounting principle on corporation Loan Aggreement" Journal of Accounting & Economic , March 1981.
33. Mautz, Robert K. "The Other Accounting Standard Board" Journal of Accountancy, February 1974 PP 56–60.
34. May Robert G. and Gary L. Sundem "Research for Accounting Policy An Overview" Accounting Review, October 1976. PP. 747–763.
35. Meyer Philip E. "The APB`s Independence and its Implication for the FASB" Journal of Accounting Research, Spring 1974.
36. Newman Paul D. "An Investigation of the distribution of Power in the APB and FASB" Journal of Accounting Research, Spring 1981.
37. Newman Paul D. "The SEC`s Influence on Accounting Standards : The Power of the Veto" , Journal of Accounting Research, Supplement 1981.
38. Noreen Eric and Jemes Sepe "Market Reaction to Accounting Policy Deliberation : the inflation Accounting Case" Accounting Review, April 1981.
39. Pacter Paul A. "The FASB after ten years." FASB Viewpoint April, 1983.
40. Prakash, Prem and Alfred Rappaport "Information Independencies System Structure Induced By Accounting Information." Accounting Review, October 1975 PP 723-34.
41. Posner Richard A. "The Theories of economic Regulation" The Bell Journal of Economic and Management Science, Spring 1971.
42. Puro Marsha "Audit Firm Lobbying Before the Financial Accounting Standards Board : An Empirical Study" Journal of Accounting Research, Autumn 1984.
43. Rappaport Alfred "Economic impact of Accounting standards implications for the FASB" FASB Statements in Ouotes, May 1977.
44. Riper Robert Van "Due Process and the Decision-making Process"FASB Viewpoints, October 31, 1986.
45. Rockness Howard O. and Loren A. Nikolai "An Assessment of APB Voting Pattern” Journal of Accounting Research, Spring 1977.
46. Ronen Joshua, Discussion of The SEC`s Influence on Accounting Standards: The Power of the veto" Journal of Accounting Research, Supplement 1981.
47. Selto Frank H. and Hugh D. grove "Voting Power Indices and Setting of Financial Accounting Standard Extensions" Journal of Accounting Research, Autumn 1982.
48. Selto Frank H. and Hugh D grove "the Predictiue Power of Voting Power Indices : FASB Voting on Statement of Financial Accounting Standard Nos 45–69" Journal of Accounting Research, Autumn 1983.
49. Sproues Robert T. "Discussion of SEC`s Influence on Accounting Standards : The Power of the veto" Journal of Accounting Research Supplement 1981.
50. Solomons David "The Politicization of Accounting" Journal of Accountancy, November 1978.
51. Stigler G. J. "The theory of Economic Regulation" the Bell Journal of Economics and Management Science, Spring 1934.
52. Tonkin David "Politics and Accounting Standard" Accountancy April 1981.
53. Watts Ross L. and Jerold L. Zimmerman "Towards a positive Theory of determination of Accounting Standard" Accounting Review, January 1978.
54. Wyatt Arthur R. "Standard Setting : Processess and Politics" FASB Viewpoint, October 3, 1986.
55. Zeff Stephen A. "The Rise of Economic Consequence" Journal of Accountancy, December 1978.

三、未出版論文
1.李岌 "我國發展一般公認會計原則之研究" 政大會計研究所，民國73年。
2.許石欽 "利益團體與公共政策制定－醫師法修正過程之個案研究" 中興公共行政研究所，民國69年。		zh_TW