1. NCCU Academic Hub
  2. Publications
  3. College of Commerce
  4. Theses
  5. Item

Publications-Theses

Article View/Open

Publication Export

Google ScholarTM

NCCU Library

Citation Infomation

Related Publications in TAIR

題名 組織理論的演進對管理會計的影響
作者 蕭慶華
貢獻者 郭崑謨
蕭慶華
日期 1986
上傳時間 5-May-2016 13:52:29 (UTC+8)
參考文獻 參考書目
一中文部分
1.郭崑誤著，「管理會計之嶄新導向」，今日會計13期，台北:經濟部會計處出版，民國七十一年十二月:頁8-12。
2.幸世間著，「成本會計概要」，台北:五南圖書出版公司，民國六十五年版。
3.林財源著，「管理會計」，台北:華泰書局，民國七十三年三月初版。
4.金成隆著，「管理會計之權變理論－探索性研究」，台北:政大會計研究所碩士論文，民國七十三年六月。
5.許士軍著，「管理學」，台北:東華書局，民國七十二年六月三版。
6.彭文賢著，「組織原理」，台北:三民書局，民國七十二年十月。
7.邱純枝著，「由組織理論觀點探討管理會計之運作」，台北:政大會計研究所碩士論文，民國七十四年六月。
8.張承漢著，「組織原理－社會學之探原」，台北:開明書局，民國六十六年版。
9.蔡敦浩著，策略性決策過程之研究(台北:政治大學企業管理研究所未出版博士論文;民國74年元月)
10.郭崑謨著，企業管理:總系統導向，台北:華泰書局，民國七十二年。
11.陳定國著，「企業管理」，台北:三民書局，民國七十年八月。
12.雷飛龍著，「組織理論－雲五社會科學大辭典第七冊:行政學」，台北:商務書局，民國五十九年。
13.盛禮約著，「成本會計」，台北:三民書局，民國六十五年二月修正版。

二、英文部分
1. AAA, Committee on Course in Management Accounting." Report of the Committee on Course in Managerial Accounting," Supplement to The Accounting Review Vol. 47 (1972): 1-14.
2. AAA, Committee On Management Accounting . "Report of Committee on Management Accounting," The Accounting Review (April 1959): 7-14.
3. AAA, "Report of the Committee on Managerial Decision Models," The Accounting Review, Supplement to Vol. XLIX (1969): 47-53.
4. AAA, "Report of the Committee on the Relationship of Behavior Science and Accounting," The Accounting Review, Supplement to Vol. XLVI (1971).
5. AICPA, Committee on Long-Range Objective. "Long Range Objectives of the Management Profession," Accountancy 107 (May 1959): 72.
6. Birnberg, Jacob G., and Raghu Nath. "Implication of Behaviour Science for Managerial Accounting," The Accountin greview (July 1967): 468 - 479 .
7. Birnberg, Jacob G., Lawrence Turopolec and S. Mark Young, "The Organizational Context of Accounting,"Accounting, Organizatins and Society Vol . 8, No 2 /3 (1983): 111-129.
8. Boland Richard J. "Accounting in Organizations: A Union of Natural and Rational Perspective," Accounting, Organizations and Society, Vol.8 No 2/3, (1983):223-234.
9. Bruns, William. J. and John H. Waterhouse. "Budgetary Control and Organization Structure," Journal of Accounting Research (Autumn 1975): 177-203.
10. Burchell, S., C. Clubb; A. Hopwood; J. Hughes; and J. Nahapiet. "The Role of Accounting in Organizations and Society," Accounting, Organizatins and Society No. 1 (1980) : 5-27.
11. Caplan, Edwin H., "Behavioral Assumptins of Management Accounting," The Accounting Review (July 1966):496-509.
12. Caplan, Edwin H. "Behavioral Assumptions of Management Accounting: Reports of a Field Study," The Accounting Review (April 1968): 342-352.
13. Child John "Predicting and Understanding Organization Structure" Administrative Science Quarterly, (June 1973): 168-185.
14. Cohen M.D. March J. J. and Olsen J., "A Garbage Can Model and Organizational Choice" Administrative Science Quarterly, Vol. 17(1972): 1-25.
15. Collins, Frank. "The Interaction of Budget Characteristics and Personality Variables with Bedgetary Response Attitudes," The Accounting Review (April 1978): 324-335.
16. Colville, Ian. "Reconstructuring Behavioural Accounting,"Accounting, Organizations and Society, No. 2,(1981): 119-132.
17. Cooper David J., David Hayes and Frank Wolf, "Accounting in Organized Anarchies: Understanding and Designing Accounting Systems in Ambiguous Situations," Accounting, Organizations and Society Vol. 6 No .3 91981): 175-191.
18. Daft, Ricard L., and Norman B. Maclntosh. "A New Approach to Design and Use of Management Information," California Management review (Fall 1978) : 82-92.
19. Demski, J .S. and D. M. Kreps, "Models in Managerial Accounting," Journal of Accounting Research, (1982):117-140 .
20. Dill, William R., "Environment as an Influence on Managerial Autonomy," Administrative Science Quarterly (March 1958): 409-443 .
21 . Duncan, Robert B., "Characteristics of Organizational Environments and Perceived Environmental Uncertainty," Administrative Science Quarterly(September 1972) :
313-327 .
22. Emery, F. E., and E. L. Trist. "Causal Texture of Organizational Environment," Human Relation (Feb. 1965): 21-32.
23. Golembiewski, Robert T., "Accounting as a Function of Organizational Theory," The Accounting Review(April 1964): 331-341.
24. Gordon, Lawrence A., and Danny Miller. "A Contingency Framework for the Design of Accounting Informations," Accounting, Organizations and Society, vol. No. 1 (1976) : 59-69.
25. Gordon, Lawrence a., and V. K. Narayanan. "Management Accounting Systems, Perceived Environmental Uncertainty and Organization Structure: An Empirical Investigation," Accounting, Organizatins and Society No. 1 (1984): 33-47.
26. Hage, Jerald, and Michae Aiken. "Routine Technology, Social Structure, and Organization Goals," Administrative Science Quarterly. (September 1969): 366-376.
27. Hayes, David C., "The Contingency Theory of Managerial Accounting," The Accounting Review (January 1977): 22-39.
28. Hayes, David C, "The Contingency Theory of Managerial Accounting: A Reply," The Accounting Review (April 1978): 530-533.
29. Hickson, David J., D. S. Pugh and Diana C. Pheysey. "Operation Technology and Organization Structure:An Empirical Reappraisal," Administrative Science Quarterly, Vol . 14 (1969): 378-398.
30. Hopwood, Anthony G., "An Empiricial Study of the Role of Accounting Data in Performance Evaluation." ERA: SS 1972, Supplement to Journal of Accounting Research, PP: 156-193.
31. Hopwood, Anthony G., "Leadship Climate and the Use of Accounting Data in Performance Evaluation , " The Accounting Review (July 1974): 485-495.
32. Hopwood, Anthony G., "Toward an Organizational Perspective for the Study of Accounting and Information Systems," Accounting, Organizations and Society No. 1 (1978): 3-13.
33. Kaplan, Robert S., " The Evolution of Management Accounting" The Accounting Review (July 1984):
34. Killaugh Larry N., "Does Management Accounting Have a Theoretical Structure," Managment Accounting (April 1972):
35. Kimberly John R, "Organizational Size and the Structuralist Perspective : A Review, Critique and Proposal" Administrative Science Quarterly, Vol. 21(Dec. 1976) : 567-582.
36. Knoots, Harold, "The Management Theory Jungle," Academy of Management Journal Vol. 4 1961: 174-188.
37. Johnson, H. Thomos, "Toward a New Understanding of Nineteenth Century Cost Accounting," The Accounting Review (July 1981): 510-518.
38. Johnson, H. Thomos, "The Search for Gain in Market and Firm: A Review of the Historical Emergency of Management Accounting System," Accounting, Organizations
and Society Vol. 8, No 2/3, (1983): 139-146.
39. Merchant, Kenneth A., "The Design of the Corporate Budgeting Systems: Influences on Managerial Behavior and Performance," The Accounting Review (October 1981): 813-829.
40. NAA, Committee on Management Accounting Practices. "Objective of Management Accounting," Management Accounting (Nov. 1982).
41. National Association of Accountants, "MAP Committee Promulgates Definition of Management Accounting ," Management Accounting (January 1981): 57-58 .
42. Otley, David T ., "Budget Use and Managerial Performance ," Journal of Accounting Research (Spring 1978):122-149 .
43. Otley, David T., "The Contingency Theory of Management Accounting: Achievement and Prognosis" Accounting,Organizations and Society (1980): 413-428.
44. Perrow, Charles. "A Framework for the Comparative Analysis of Organization," American Sociological Review, Vol. 32 (1967): 194-208.
45. Pinches, G. E., "Myopia Capital Budgeting and Decision-Making," Financial Management (Autumn 1982): 6-19.
46. Rosonzweig, Kenneth. "An Exploratory Field Study of the Relationship Between the Controllers Department and Overall Organization Characteristics," Accounting, Organizations and Society No. 4 (1981): 339-354.
47. Sathe, Vijay. "The Relevance of Modern Theory for Managerial Accounting," Accounting, Organizations and Society, No. 1 (1978): 89-92.
48. Schiff, Micharl, and Arie Y. Lewin. "The Impact of People on Budgets," The Accounting Review(April 1970):259-268.
49. Schackleton, Ken, "Management Accounting and Behavioral Science," Management Decision(1977):126-149.
50. Scott, W. R. "Development in Organization Theory 1960-1980." American Behavioral Scientists(1981):402-413.
51. Tiessen, Peter, and J. H. Waterhouse. "The Contingency Theory of Managerial Accounting: A Comment," The Accounting Review (April 1978): 523 - 529.
51. Tiessen, Peter and J. H. Waterhouse, "Toward a Descriptive Theory of Management Accounting," Accounting,Organizatins and Society, Vol. 8 (1983): 251-267.
53. Tiessen, Peter and J. H. Waterhouse. "A Contingency Framework for Management Accounting Systems Research," Accounting, Organizations and Society (1978):65 -76 .

英文書籍
1. AAA, Committee to Prepare a Statement of Basic Accounting Theory. A Statement of Basic Accounting Theory. Sarasot, Fla. : American Accounting Association, 1966.
2. Amey, Lloyd, and Don Egginton. Management Accounting:A Conceptual Approach. London: Longman Group Limited, 1973.
3. Anthony, Robert N., and James. Reece. Management Accounting: Text and Cases. 5th ed. Homewood Ill.: Richard D. Irwin Inc., 1975 .
4. Antor, Hector R. Contemparary Issues in Cost and Managerial Accounting.
5.Amigoni, Franco, "Planning Management control System." ed. Robert H. Chenhall, Graeme L. Harrison,and David J. H. Watson. The Organizational Context of Management Accounting. Marshiefd, Mass.: Pitman Book. Limited 1982.
6.Belkaoui,Ahmed,Conceptual Foundations of Management Accounting (Mass: Addison-Wesley PublishingInc.,1980).
7.Bruns,William J., Jr. and Don T. DeCoster.Accounting and It`s Behavioral Implications. N. Y. McGraw Hill Book Company,1969.
8.Burns,Tom,and G. M. Stalker, The Management of Innovation. London: Tavistock Publications,1961.
9.Caplan,Edwin H. ,Management Accounting and Behavioral Science. Mass.: Addison-Wesley Publishing Inc.,1971.
10.Chandler, Alfred D., Strategy and Structure. Cambridge, Mass.: The M. I. T. Press, 1962.
11.Chenhall,Robert H., Graeme L. Harrison, and David J. H. Watson, The Organizational Context of Management Accounting. Marshfield, Mass.: Pitman Publishing Inc., 1982.
12.Cyert, R. M. and March J. G., A Behavior Theory of the Firm. Englewood, California: Prentice -Hall(1963) .
13. Dermer, Jerry. Management Planning and Control Systems.Homewood. Ill.: Ricard D. Irwin, Inc., 1977.
14. Dessler Gary, Organization Theory: Integrating Structure and Behavior, Englewood Cliffs, N. J.:Prentice-Hall Inc., 1980 .
15. Dessler Gary, Organization and Management: A Contingency Approach, Englewood Cliffs, N. J. : Prentice-Hall,1976.
16. Galbraith, Jay R., Designing Complex Organizations.Reading, Mass.: Addison-Wesley Publishing company ,1973 .
17. Galbraith, Jay R., Organization Design . Reading,Mass .: Addison-Wesley Publishing Company, 1977.
18. Geller, Louis. and Jae K. Shim. Readings in Cost and Management Accounting .
19. Gordon, Myron, and Gordon Shillinglaw. Accounting:A Management Approach, 5th ed., Homewood Ill.: Richard D. Irwin Inc., 1974.
20. Hall, R. H., Structure and Process . Englewood Cliffs, N. Y.: Prentice Hall, Inc ., 1972.
21. Hartley, Ronald V., Cost and Managerial Accounting.
22. Hayes, David C., The Contingency Theory of Managerial Accounting: An Empirical Test of a n Assessment Model. Ph. D. Dissertation, The Ohio State University .
23. Helbriegel, Don and John W. Slocum. Management: A Contingency Approach. Reading, Mass.: Addison –Wesley 1974 .
24. Hendrikson, Eldon S., Accounting Theory, 4th ed., Homewood, Ill.: Richard D. Irwin Inc., 1982.
25. Hopwood, Anthony G, Accounting and Human Behavior. Englewood Cliffs, New Jersey : Prentice -Hall, Inc.,1976.
26. Horngren, Charles T., Cost Accounting : A Managerial Emphasis, 3rd, 4th and 5th ed . Englewood, Cliffs,New Jersey: Prentice-Hall, Inc ., 1972.
27.Jackson John H. and Cyril P. Morgan Organization Theory:A Macro Perspective for Management.Englewood Cliffs,N.J.:Prentice-HallInc.1978.
28.Kaplan,Robert S.,Advanced Management Accounting.Englewood Cliffs, New Jersey: Prentice-Hall Inc.,1982.
29.Kast, Fremont E. and Jamese.Rosenzweig.Contingency Views of Organization and Management.Chicago: Science Research Association,Inc.,1973.
30.Kast,Frement E. and James. Rosenzweig,Organization and Management:A System Approach,2nd ed. New York: McGraw-hill Book,Co.,1974.
31.Livingsone, J. Leslie.(ed.) Management Accounting:The Behavioral Foundations. Ohio:Grid,Inc.,1975.
32.Luthans, F., Introduction to Management:A Contingency Approach. N. Y.: McGraw-Hill Book Co.,1976.
33.March J. G. and Olsen J. P., Ambiguity and Choice in Organizations, Bergen: Universtets-Forlaget,1976.
34.NAA,Committee on Management Accounting Practices,Statement on Management Accounting Practices,June 1973.
35.Summers,Edward L., An Introductin to Accounting for Decision Making and Control. Homewood,Ill.:Ricard D. Irwin,Inc.,1974.
36.Thompson,James D., Organizations in Action. N. Y.: McGraw-Hill Book Co.,1967.
37.Woodward, Joan, Management and Technology. London: Her Majesty`s Stationary Office,1958.
描述 碩士
國立政治大學
企業管理學系
資料來源 http://thesis.lib.nccu.edu.tw/record/#B2002006461
資料類型 thesis
dc.contributor.advisor 郭崑謨zh_TW
dc.contributor.author (Authors) 蕭慶華zh_TW
dc.creator (作者) 蕭慶華zh_TW
dc.date (日期) 1986en_US
dc.date.accessioned 5-May-2016 13:52:29 (UTC+8)-
dc.date.available 5-May-2016 13:52:29 (UTC+8)-
dc.date.issued (上傳時間) 5-May-2016 13:52:29 (UTC+8)-
dc.identifier (Other Identifiers) B2002006461en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/91200-
dc.description (描述) 碩士zh_TW
dc.description (描述) 國立政治大學zh_TW
dc.description (描述) 企業管理學系zh_TW
dc.description.tableofcontents 目錄
第一章 導論………1
第一節 研究背景及問題………1
第二節 研究目的及研究架構………2
第三節 研究方法、範圍及限制………4
第二章 管理會計的演進歷程………10
第一節 管理會計的意義、目的與內涵………10
一、管理會計的意義………10
二、管理會計的目的………12
三、管理會計的內涵………15
第二節 管理會計的演進歷程及未來發展方向………18
一、一八八O年代以前:成本會計的發展………19
二、一八八O年代至一九二五年代間成本會計的發展………20
三、一九OO年代至一九二五年代間管理控制之發展………22
四、一九二五年代至現代間管理會計的發展………24
五、管理會計未來發展方向………31
第三章 組織理論的演進歷程………40
第一節 早期的組織理論(封閉系統－理性模式) ………42
第二節 中期組織理論(封閉系統－自然模式) ………47
第三節 當代組織理論(開放系統－理性及自然模式) ………52
一、權變理論(開放系統－理性的模式) ………54
二、決策理論(開放系統－自然模式) ………63
第四章 早期與中期組織理論對管理會計之影響………79
第一節 早期組織理論(封閉系統－理性模式)對管理會計的影響………79
一、早期組織理論對管理會計理論的影響………81
二、早期組織理論對管理會計實務的影響………86
第二節 中期組織理論對管理會計的影響………87
一、中期組織理論對管理會計理論的影響………89
二、中期組織理論對管理會計實務的影響………92
第五章 當代組織理論－權變理論對管理會計的影響──管理會計權變理論的形成………96
第一節 管理會計權變理論的內容………97
第二節 管理會計權變理論的評論及基本架構………116
一、管理會計權變理論的評論………116
二、管理會計權變理論的基本架構………118
第六章 當代組織理論－決策理論對管理會計的影響………129
第一節 決策的意義及組織內的選擇過程………130
一、決策的意義………130
二、組織內的選擇過程………133
第二節 當代組織理論－決策理論對管理會計的影響………138
一、理性模式觀點管理下管理會計系統的性質及角色………139
二、有限理性模式與組織模式觀點下管理會計系統的性質及角色………139
三、政治模式及垃圾桶式模式觀點下管理會計系統的性質及角色………140
第七章 結論與建議………155
第一節 結論………155
第二節 未來研究之建議………159
參考書目………163

表目錄
表1-1 組織理論之分類………3
表1-2 本文研究架構………4
表2-1 Kaplan之管理會計的演進歷程………28
表2-2 Johnson之管理會計的演進歷程………29
表2-3 管理會計之演進歷程………30
表3-1 組織理論之分類………43
表3-2 系統四組織與古典設計組織比較表………49
表3-3 組織之權變理論彙列表………64
表3-4 決策研究重要文獻之研究對象與主要發現………65
表5-1 有關管理會計權變理論之研究的內容………117

圖目錄
圖1-1 本文內容架構圖………7
圖2-1 管理會計之科際整合………16
圖2-2 管理會計之觀念基礎………17
圖5-1 Bruns等人的研究範圍………98
圖5-2 Bruns等人的研究架構………99
圖5-3 Hayes的評估模式………101
圖5-4 技術類型工作變異性………103
圖5-5 會計資訊系統的權變架構………105
圖5-6 設計管理控制系統的觀念架構………109
圖5-7 獨立變數與控制工具的關係………111
圖5-8 Merchant的研究架構………113
圖5-9 管理會計權變理論的基本架構………120
圖5-10 管理會計權變理論的基本架構………121
圖6-1 決策程序流程圖………131
圖6-2 決策程序流程圖………132		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006461en_US
dc.title (題名) 組織理論的演進對管理會計的影響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.郭崑誤著，「管理會計之嶄新導向」，今日會計13期，台北:經濟部會計處出版，民國七十一年十二月:頁8-12。
2.幸世間著，「成本會計概要」，台北:五南圖書出版公司，民國六十五年版。
3.林財源著，「管理會計」，台北:華泰書局，民國七十三年三月初版。
4.金成隆著，「管理會計之權變理論－探索性研究」，台北:政大會計研究所碩士論文，民國七十三年六月。
5.許士軍著，「管理學」，台北:東華書局，民國七十二年六月三版。
6.彭文賢著，「組織原理」，台北:三民書局，民國七十二年十月。
7.邱純枝著，「由組織理論觀點探討管理會計之運作」，台北:政大會計研究所碩士論文，民國七十四年六月。
8.張承漢著，「組織原理－社會學之探原」，台北:開明書局，民國六十六年版。
9.蔡敦浩著，策略性決策過程之研究(台北:政治大學企業管理研究所未出版博士論文;民國74年元月)
10.郭崑謨著，企業管理:總系統導向，台北:華泰書局，民國七十二年。
11.陳定國著，「企業管理」，台北:三民書局，民國七十年八月。
12.雷飛龍著，「組織理論－雲五社會科學大辭典第七冊:行政學」，台北:商務書局，民國五十九年。
13.盛禮約著，「成本會計」，台北:三民書局，民國六十五年二月修正版。

二、英文部分
1. AAA, Committee on Course in Management Accounting." Report of the Committee on Course in Managerial Accounting," Supplement to The Accounting Review Vol. 47 (1972): 1-14.
2. AAA, Committee On Management Accounting . "Report of Committee on Management Accounting," The Accounting Review (April 1959): 7-14.
3. AAA, "Report of the Committee on Managerial Decision Models," The Accounting Review, Supplement to Vol. XLIX (1969): 47-53.
4. AAA, "Report of the Committee on the Relationship of Behavior Science and Accounting," The Accounting Review, Supplement to Vol. XLVI (1971).
5. AICPA, Committee on Long-Range Objective. "Long Range Objectives of the Management Profession," Accountancy 107 (May 1959): 72.
6. Birnberg, Jacob G., and Raghu Nath. "Implication of Behaviour Science for Managerial Accounting," The Accountin greview (July 1967): 468 - 479 .
7. Birnberg, Jacob G., Lawrence Turopolec and S. Mark Young, "The Organizational Context of Accounting,"Accounting, Organizatins and Society Vol . 8, No 2 /3 (1983): 111-129.
8. Boland Richard J. "Accounting in Organizations: A Union of Natural and Rational Perspective," Accounting, Organizations and Society, Vol.8 No 2/3, (1983):223-234.
9. Bruns, William. J. and John H. Waterhouse. "Budgetary Control and Organization Structure," Journal of Accounting Research (Autumn 1975): 177-203.
10. Burchell, S., C. Clubb; A. Hopwood; J. Hughes; and J. Nahapiet. "The Role of Accounting in Organizations and Society," Accounting, Organizatins and Society No. 1 (1980) : 5-27.
11. Caplan, Edwin H., "Behavioral Assumptins of Management Accounting," The Accounting Review (July 1966):496-509.
12. Caplan, Edwin H. "Behavioral Assumptions of Management Accounting: Reports of a Field Study," The Accounting Review (April 1968): 342-352.
13. Child John "Predicting and Understanding Organization Structure" Administrative Science Quarterly, (June 1973): 168-185.
14. Cohen M.D. March J. J. and Olsen J., "A Garbage Can Model and Organizational Choice" Administrative Science Quarterly, Vol. 17(1972): 1-25.
15. Collins, Frank. "The Interaction of Budget Characteristics and Personality Variables with Bedgetary Response Attitudes," The Accounting Review (April 1978): 324-335.
16. Colville, Ian. "Reconstructuring Behavioural Accounting,"Accounting, Organizations and Society, No. 2,(1981): 119-132.
17. Cooper David J., David Hayes and Frank Wolf, "Accounting in Organized Anarchies: Understanding and Designing Accounting Systems in Ambiguous Situations," Accounting, Organizations and Society Vol. 6 No .3 91981): 175-191.
18. Daft, Ricard L., and Norman B. Maclntosh. "A New Approach to Design and Use of Management Information," California Management review (Fall 1978) : 82-92.
19. Demski, J .S. and D. M. Kreps, "Models in Managerial Accounting," Journal of Accounting Research, (1982):117-140 .
20. Dill, William R., "Environment as an Influence on Managerial Autonomy," Administrative Science Quarterly (March 1958): 409-443 .
21 . Duncan, Robert B., "Characteristics of Organizational Environments and Perceived Environmental Uncertainty," Administrative Science Quarterly(September 1972) :
313-327 .
22. Emery, F. E., and E. L. Trist. "Causal Texture of Organizational Environment," Human Relation (Feb. 1965): 21-32.
23. Golembiewski, Robert T., "Accounting as a Function of Organizational Theory," The Accounting Review(April 1964): 331-341.
24. Gordon, Lawrence A., and Danny Miller. "A Contingency Framework for the Design of Accounting Informations," Accounting, Organizations and Society, vol. No. 1 (1976) : 59-69.
25. Gordon, Lawrence a., and V. K. Narayanan. "Management Accounting Systems, Perceived Environmental Uncertainty and Organization Structure: An Empirical Investigation," Accounting, Organizatins and Society No. 1 (1984): 33-47.
26. Hage, Jerald, and Michae Aiken. "Routine Technology, Social Structure, and Organization Goals," Administrative Science Quarterly. (September 1969): 366-376.
27. Hayes, David C., "The Contingency Theory of Managerial Accounting," The Accounting Review (January 1977): 22-39.
28. Hayes, David C, "The Contingency Theory of Managerial Accounting: A Reply," The Accounting Review (April 1978): 530-533.
29. Hickson, David J., D. S. Pugh and Diana C. Pheysey. "Operation Technology and Organization Structure:An Empirical Reappraisal," Administrative Science Quarterly, Vol . 14 (1969): 378-398.
30. Hopwood, Anthony G., "An Empiricial Study of the Role of Accounting Data in Performance Evaluation." ERA: SS 1972, Supplement to Journal of Accounting Research, PP: 156-193.
31. Hopwood, Anthony G., "Leadship Climate and the Use of Accounting Data in Performance Evaluation , " The Accounting Review (July 1974): 485-495.
32. Hopwood, Anthony G., "Toward an Organizational Perspective for the Study of Accounting and Information Systems," Accounting, Organizations and Society No. 1 (1978): 3-13.
33. Kaplan, Robert S., " The Evolution of Management Accounting" The Accounting Review (July 1984):
34. Killaugh Larry N., "Does Management Accounting Have a Theoretical Structure," Managment Accounting (April 1972):
35. Kimberly John R, "Organizational Size and the Structuralist Perspective : A Review, Critique and Proposal" Administrative Science Quarterly, Vol. 21(Dec. 1976) : 567-582.
36. Knoots, Harold, "The Management Theory Jungle," Academy of Management Journal Vol. 4 1961: 174-188.
37. Johnson, H. Thomos, "Toward a New Understanding of Nineteenth Century Cost Accounting," The Accounting Review (July 1981): 510-518.
38. Johnson, H. Thomos, "The Search for Gain in Market and Firm: A Review of the Historical Emergency of Management Accounting System," Accounting, Organizations
and Society Vol. 8, No 2/3, (1983): 139-146.
39. Merchant, Kenneth A., "The Design of the Corporate Budgeting Systems: Influences on Managerial Behavior and Performance," The Accounting Review (October 1981): 813-829.
40. NAA, Committee on Management Accounting Practices. "Objective of Management Accounting," Management Accounting (Nov. 1982).
41. National Association of Accountants, "MAP Committee Promulgates Definition of Management Accounting ," Management Accounting (January 1981): 57-58 .
42. Otley, David T ., "Budget Use and Managerial Performance ," Journal of Accounting Research (Spring 1978):122-149 .
43. Otley, David T., "The Contingency Theory of Management Accounting: Achievement and Prognosis" Accounting,Organizations and Society (1980): 413-428.
44. Perrow, Charles. "A Framework for the Comparative Analysis of Organization," American Sociological Review, Vol. 32 (1967): 194-208.
45. Pinches, G. E., "Myopia Capital Budgeting and Decision-Making," Financial Management (Autumn 1982): 6-19.
46. Rosonzweig, Kenneth. "An Exploratory Field Study of the Relationship Between the Controllers Department and Overall Organization Characteristics," Accounting, Organizations and Society No. 4 (1981): 339-354.
47. Sathe, Vijay. "The Relevance of Modern Theory for Managerial Accounting," Accounting, Organizations and Society, No. 1 (1978): 89-92.
48. Schiff, Micharl, and Arie Y. Lewin. "The Impact of People on Budgets," The Accounting Review(April 1970):259-268.
49. Schackleton, Ken, "Management Accounting and Behavioral Science," Management Decision(1977):126-149.
50. Scott, W. R. "Development in Organization Theory 1960-1980." American Behavioral Scientists(1981):402-413.
51. Tiessen, Peter, and J. H. Waterhouse. "The Contingency Theory of Managerial Accounting: A Comment," The Accounting Review (April 1978): 523 - 529.
51. Tiessen, Peter and J. H. Waterhouse, "Toward a Descriptive Theory of Management Accounting," Accounting,Organizatins and Society, Vol. 8 (1983): 251-267.
53. Tiessen, Peter and J. H. Waterhouse. "A Contingency Framework for Management Accounting Systems Research," Accounting, Organizations and Society (1978):65 -76 .

英文書籍
1. AAA, Committee to Prepare a Statement of Basic Accounting Theory. A Statement of Basic Accounting Theory. Sarasot, Fla. : American Accounting Association, 1966.
2. Amey, Lloyd, and Don Egginton. Management Accounting:A Conceptual Approach. London: Longman Group Limited, 1973.
3. Anthony, Robert N., and James. Reece. Management Accounting: Text and Cases. 5th ed. Homewood Ill.: Richard D. Irwin Inc., 1975 .
4. Antor, Hector R. Contemparary Issues in Cost and Managerial Accounting.
5.Amigoni, Franco, "Planning Management control System." ed. Robert H. Chenhall, Graeme L. Harrison,and David J. H. Watson. The Organizational Context of Management Accounting. Marshiefd, Mass.: Pitman Book. Limited 1982.
6.Belkaoui,Ahmed,Conceptual Foundations of Management Accounting (Mass: Addison-Wesley PublishingInc.,1980).
7.Bruns,William J., Jr. and Don T. DeCoster.Accounting and It`s Behavioral Implications. N. Y. McGraw Hill Book Company,1969.
8.Burns,Tom,and G. M. Stalker, The Management of Innovation. London: Tavistock Publications,1961.
9.Caplan,Edwin H. ,Management Accounting and Behavioral Science. Mass.: Addison-Wesley Publishing Inc.,1971.
10.Chandler, Alfred D., Strategy and Structure. Cambridge, Mass.: The M. I. T. Press, 1962.
11.Chenhall,Robert H., Graeme L. Harrison, and David J. H. Watson, The Organizational Context of Management Accounting. Marshfield, Mass.: Pitman Publishing Inc., 1982.
12.Cyert, R. M. and March J. G., A Behavior Theory of the Firm. Englewood, California: Prentice -Hall(1963) .
13. Dermer, Jerry. Management Planning and Control Systems.Homewood. Ill.: Ricard D. Irwin, Inc., 1977.
14. Dessler Gary, Organization Theory: Integrating Structure and Behavior, Englewood Cliffs, N. J.:Prentice-Hall Inc., 1980 .
15. Dessler Gary, Organization and Management: A Contingency Approach, Englewood Cliffs, N. J. : Prentice-Hall,1976.
16. Galbraith, Jay R., Designing Complex Organizations.Reading, Mass.: Addison-Wesley Publishing company ,1973 .
17. Galbraith, Jay R., Organization Design . Reading,Mass .: Addison-Wesley Publishing Company, 1977.
18. Geller, Louis. and Jae K. Shim. Readings in Cost and Management Accounting .
19. Gordon, Myron, and Gordon Shillinglaw. Accounting:A Management Approach, 5th ed., Homewood Ill.: Richard D. Irwin Inc., 1974.
20. Hall, R. H., Structure and Process . Englewood Cliffs, N. Y.: Prentice Hall, Inc ., 1972.
21. Hartley, Ronald V., Cost and Managerial Accounting.
22. Hayes, David C., The Contingency Theory of Managerial Accounting: An Empirical Test of a n Assessment Model. Ph. D. Dissertation, The Ohio State University .
23. Helbriegel, Don and John W. Slocum. Management: A Contingency Approach. Reading, Mass.: Addison –Wesley 1974 .
24. Hendrikson, Eldon S., Accounting Theory, 4th ed., Homewood, Ill.: Richard D. Irwin Inc., 1982.
25. Hopwood, Anthony G, Accounting and Human Behavior. Englewood Cliffs, New Jersey : Prentice -Hall, Inc.,1976.
26. Horngren, Charles T., Cost Accounting : A Managerial Emphasis, 3rd, 4th and 5th ed . Englewood, Cliffs,New Jersey: Prentice-Hall, Inc ., 1972.
27.Jackson John H. and Cyril P. Morgan Organization Theory:A Macro Perspective for Management.Englewood Cliffs,N.J.:Prentice-HallInc.1978.
28.Kaplan,Robert S.,Advanced Management Accounting.Englewood Cliffs, New Jersey: Prentice-Hall Inc.,1982.
29.Kast, Fremont E. and Jamese.Rosenzweig.Contingency Views of Organization and Management.Chicago: Science Research Association,Inc.,1973.
30.Kast,Frement E. and James. Rosenzweig,Organization and Management:A System Approach,2nd ed. New York: McGraw-hill Book,Co.,1974.
31.Livingsone, J. Leslie.(ed.) Management Accounting:The Behavioral Foundations. Ohio:Grid,Inc.,1975.
32.Luthans, F., Introduction to Management:A Contingency Approach. N. Y.: McGraw-Hill Book Co.,1976.
33.March J. G. and Olsen J. P., Ambiguity and Choice in Organizations, Bergen: Universtets-Forlaget,1976.
34.NAA,Committee on Management Accounting Practices,Statement on Management Accounting Practices,June 1973.
35.Summers,Edward L., An Introductin to Accounting for Decision Making and Control. Homewood,Ill.:Ricard D. Irwin,Inc.,1974.
36.Thompson,James D., Organizations in Action. N. Y.: McGraw-Hill Book Co.,1967.
37.Woodward, Joan, Management and Technology. London: Her Majesty`s Stationary Office,1958.		zh_TW