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題名 人類資訊處理在會計資訊系統設計上之應用研究 作者 廖思清 貢獻者 鄭丁旺
廖思清日期 1986 上傳時間 5-May-2016 15:39:25 (UTC+8) 參考文獻 參考書目壹、 書籍一、 中文書籍1. Sprague, Jr., R. H. & E. D. Carlson, (Building Effective Decision Support Systems: 1982),梁定澎譯，決策支援系統，台北：松崗電腦圖書公司，民國72年。2. 劉英茂主編，普通心理學，上下二?，台北：大洋出版社，民國67年。二、英文書籍1. AAA, A Statement of Basic Accounting Theory. 5th. Sarasota, Florida, 1973.2. Ansoff, H. I., Corporate Strategy. New York: McGraw-Hill Book Company, 1965.3. Ashton, R. A., Human Information Processing in Accounting, Evaston, Ill: AAA, SAR#17, 1982.4. Anthony, R. N., Planning and Control System-A Framework for Analysis. Boston: Harvard University, 1965.5. Broadbent, D. E., Perception and Communication. London and New York: Pergamon, 1958.6. Bruns, Jr., W.J., "Accounting information and Decision-Making: Some Behavioral Hypotheses," Accounting for Managerial Decision Making, ed. Don T. Decoster, Kavasseri V. Ramanathan & Gary L. Sunden, 2nd. New York: John Wiley & Sons, 1978.7. Churchman, C. W., Prediction and Optimal Decision: Philosophical Issues of A Science of Value. Englewood Cliffs, N.J. Prentice-Hall, 1961.8. Churchman, C. W., Challenge to Reason. New York: McGraw-Hill Book Company, 1968.9. Churchill, N. C. & Andrew C. S, "Some Development in Management Science and Information Systems with Respect to Measurement in Accounting," Research in Accounting Measurement, ed. R. K. Jeadicke, Yuji Ijiri & Oswald Nielsen, Evaston Ill: AAA, 1966.10. Davis, G. B., Management Information Systems: Conceptual Foundations, Structure and Development. New York: McGraw-Hill Book Company, 1974.11. FASB, "APB Statement No.4, "Financial Accounting Standards. Stamford, Connecticut: FASB, 1976.12. FASB, Statements No. 1-36, Concepts No.1-2. 台北：天一圖書公司，民國71年11月再版。13. Felthem, G. A., Information Evaluation. Sarasota, Florida: AAA, SAR#5, 1972.14. Greeno, J., "The Structure of Memory and the Process of Solving Problems," Contemporary Issues in Cognitive Psychology: The Loyola Symposium, ed. R. L. Solso. Washington, D. C. Winston Wiley, 1973.15. Hendriksen, E. S., Accounting Theory, 4th. Illinois: Richard D. Irwin, Inc., 1982.16. Huysmans, J., The Implementation of Operations Research. New York: John Wiley and Sons, Inc., 1970.17. Kahneman, D., Attention and Effort. Englewood Cliffs, N. J.: Prentice-Hall, 1973.18. Keen, P. & Scott Morton, Decision Support System: An Organizational Approach. Addison-Wesley, 1978.19. Lev, B., Accounting and Information theory: AAA, SAR#2.20. Luce, R. D. & H. Raiffa, Games and Decision. New York: John Wiley and Sons, Inc., 1967.21. Lawrence & Lorsch, Organization and Eurironment: Boston: Harvard University, 1967.22. Libby, R., Accounting and Human Information Processing: Theory and Applications. Englewood Cliffs, N. J.: Prentice-Hill, Inc. 1981.23. Moates, D. R. & G. M. Schumacher, An Introduction to CognitivePsychology. Wadsworth Publishing Company, Inc.24. Mock, T. J., Measurement and Accounting information Criteria. Sarasota, Florida: AAA, SAR#13, 1976.25. Newell, A & H. A. Simon, Human Problem Solving. Englewood Cliffs, N. J.: Prentice-Hall, 1972.26. Norman, D. A., Memory and Attention, 2nd, New York: John Wiley and Sons, Inc., 1976.27. Ofsted, H., An Inquiry into the Freedom of Decision. London: Allen & Unwin Ltd., 1961.28. Simon, H. A., The New Science of Management Decision. New York: Harper & Row, Publishers, 1960.29. Schroder, H.M., M. J. Driver & S. Streufer, Human Information Processing. New York: Holt, Rinehart & Winston, Inc., 1967.30. Solso, R. L., Cognitive Psychology. New York: Harcourt Brace ??v?n?vich, Inc., 1979.31. Sprague, Jr., R.H. & E. D. Carlson, Building Effective Decision Support Systems. Englewood Cliffs, N. J.: Prentice-Hall, Inc., 1982.32. Thierauf, J., Decision Scepport Systems for Effective Planning and Control-A Case Study Approach. Englwood Cliffs, N. J.: Prentice-Hall, Inc., 1982.33. Witkin, H. A., et. al., Psychological Differentiation. New York: John Wiley, 1962.貳、英文期刊1. AAA Committee Report, "Report of the Committee on Accounting and Information System," Supplement to the Accounting Review, (1971), PP.300-301.2. ___________________, "Report of the Committee and Standards-Internal Planning and Control," Supplement to the Accounting Review, Vol. XLIX (1974), P. 82.3. ___________________, "Report of the Committee on Human Information Processing," Working Paper (August, 1977), PP.1-2.4. Abdel-Khalik, A. R. "The Entropy Law, Accounting Data, and Relevance to Decision-Making," The Accounting Review, (April, 1974), PP.271-283.5. Benbasat, I. & A. S. Dexter, "Value and Events Approaches to Accounting: An Experimental Evaluation," The Accounting Review, (October 1979), PP.735-749.6. _________ & R. G. Schroeder, "An Experimental Investigation of Some MIS Design Variables," MIS Quarterly, (January, 1978), PP.43-54.7. _________ & Ronald N. T. "The Impact of Cognitive Style on Information System Design," MIS Quarterly, (June, 1978), PP. 43-54.8. Bell, J. "The Effects of Presentation Form on the use of Information in Annual Reports," Management Science, Vol. 30, No.2 (February, 1984), PP.169-185.9. Barefield, R. M., "The Effect of Aggregation on Decision Making Success: A Laboratory Study," Journal of Accounting Research, (Autum, 1972), PP.229-242.10. Chase, W. G. & H. A. Simon, "A Perception in Chess," Cognitive Psychology, (April, 1973), PP.55–81.11. Dermer, J. D., "Cognitive Characteristics and the Perceived Importance of Information," The Accounting Review, (July, 1973), PP.511–519.12. Driver, M. J. & T. J. Mock, "Human Information Processing. Decision Style Theory, and Accounting Information System," The Accounting Review, (July, 1975), PP.490-508.13. Doctor, R. & W. Hamilton, Cognitive Style and the Acceptance of Management Science Recommendations," Management Science. (April, 1973), PP.884–894.14. Doctor R. H. & D. M. Bloom, "Selective Lateralization of Cognitive Style Related to Occupation as Determined by EEG Alpha Asymmetry," Psychophysiology, 1977, 14, PP.385-387.15. Einhorn, H. J., "Expert Measurement and Mechanical Combination," Organizational Behavior and Human Performance, (February, 1972) PP. 86–106.16. __________, " A Synthesis: Accounting and Behavioral Science," Journal of Accounting Research (Supplement, 1976), PP.196–206. 17. Gorry, G. & M. S. Scott Morton, "A Framework for Management Information System," Sloan Management Review, (Fall, 1971).18. Ghymn, K. & W. R. King, "Design of A Strategic Planning Information System," OMEGA, Vol. 4, No.5, 1976, PP. 595-607.19. Huber, G. P., "Cognitive Style as A Basis for MIS and DSS Design: Much Ado about Nothing?" Management Science, Vol.29, No.5 (May, 1983), PP-567-579.20. Huysmans, J, "The Effectiveness of the Cognitive-Style Constraint in Implementing Operations Research Proposals," Management Science, (September, 1970), PP.92–104.21. Hull, R. P. & J. O. Everett, "Relevance-Its Connection with Communication," Cost and Management, (January–February, 1984), PP.38–41.22. Hilton, R. W., "Integrating Normative and Descriptive Theories of Information Processing," Journal of Accounting Research, Vol. 18, No.2 (Autumn, 1980), PP.477-505.23. Ijiri, Y., "Measurement in Current Accounting Practices: A Reply," the Accounting Review, (July, 1972), PP. 510-52624. Lusk, E., "Cognitive Aspects of Annual Reports: Field Independence/dependence," Journal of Accounting Research, 1973. pp. 191-20225. Lucas, Jr., H. C., "An Empirical Study of Frameworks for Information Systems," Decision System, (January, 1974), pp. 102-114. 26. __________, "The Use of an Accounting information System, Action and Organizational Performance," The Accounting Review, (October, 1975), PP. 735-746.27. Libby, R. & B. L. Lewis, "Human Information Processing Reserch in Accounting: The State of the Art in 1982," Accounting, Organizations and Society, Vol. 7, No. 3, 1982, PP. 231-285.28. Miller, H. "Environmental Complexity and Financial Reports," The Accounting Review, (January, 1972), PP.31-37.29. Mintzberg, H., D. Raisinghani & A. Th?or?t, "The Structure of" Unstructured "Decision Processes," Administrative Science Ouarterly, (June, 1976), pp.246-275.30. Miller, J. G., "The Magical Number Seven. Plus or Minus Two: Some Limits on Qur Capacity for Processing Information," The Psychological Review, (March, 1956).31. __________, "Information Input Overload and Psychopathology," American Journal of Psychiatry. No.116, 1960, pp. 659-704. 32. Mckenney, J. L. & P. G. W. Keen. "How Managers` Minds Work?" Harward Business Review, (May–June. 1974), pp. 79-9033. McGhee, M., M.D.Shields and J. G. Birnberg, "The Effects of Personality on a Subjects` Information Processing," The Accounting Review, Vol LIII, No.3 (July, 1978), pp. 681-697.34. Nutt, P. C., "Types of Organizational Decision Processing," Administrative Science Ouarterly, Vol.29, 1984, pp. 414-450.35. Pruitt. D. G., "Informational Requirement in Making Decision," American Journal of Psychology, 74 (1961), pp. 433-439.36. Pane, J. W., "Task Complexity and Contingent Processing in Decision Making: An Information Search and Protocol Analysis," Organizational Behavior and Human Performance, 16, 1976, pp. 366-387.37. Posner, M. I. & S. J. Boies, "Components of Attention," Psychological Review, 1971, pp.391–408.38. Sprague, Jr., R. H., "A Framework for the Devolopment of Decision Support Systems," MIS Quarterly, (December, 1980), pp. 1–25.39. Robey, D., "Cognitive Style and DSS Design: A Comment on Huber`s Paper," Management Science, Vol.29, No.5 (May, 1983), pp.580-582.40. _____ & W. Taggart, "Measuring Managers` Minds: An Assessment of Style in Human Information Processing," Academy of Management Review, Vol.6, No.3, 1981. pp.375-383.41. _______________, "Minds and Managers: On the Dual Nature of Humem Information Processing and Management," Academy of Management Review, Vol.6, No.2, 1981, pp.187-195.42. Ronen, J., "Nonaggregation versus Disaggregation of Variances." The Accounting Review, (January, 1974), pp. 50-60.43. Revsine, L., "Data Expansion and Conceptual structure." The Accounting Review, (October, 1970), pp. 704–711.44. Raitt, R. A., "Must We Revolutionize Our Methodology?" Interface, Vol.4, No.2 (February, 1974), p.2.45. Snowball, D., "Some Effects of Accounting Expertise and Information Load: An Empirical Study," Accounting, Organizations and Society, Vol. 5, No.3, 1980, pp.323-338.46. Simon, H., "A Behavioral Model of Rational Choice," Quarterly Journal of Economics, 69 (1955), pp.99-118.47. Simon, H. A. & A. Newell, "Human Problem Solving: The State of the theory in 1970." American Psychologist, February 1971, pp. 145–15948. Slovic, P. & S. Lichtenstein, "Comparison of Bayesian and Regression Approaches to the Study of Information Processing in Judgement," Organization Behavior and Humen Performance, (November, 1971), pp. 693-698.49. Shiffrin, R. M. & R. C. Atkinson, "Storage and Retreval Processing in Long-term Memory," Psychological Review, 1969, pp. 179-193.50. Streufert, S. & H. M. Schroder, "Conceptual Structure, Environmental Complexity and Task Performaurce," Journal of Experimental Research in Personality, (January, 1965), pp. 132-137.51. Treisman, A. M. & G. Geffen, "Selective Attention: Perception or Response?" Quarterly Journal of Experimental Psychology, 1967, 19, pp.1-17.52. Tanner, W. P. & J. A. Swets, "A Decision-Making Theory of Visual Detection," Psychological Review, 1954, pp.401–409.53. Waugh, N. C. & D. A. Norman, "Primary Memory," Psychological Review, 1965, 72, pp. 89-104.?、博、碩士論文及其他一、中文部份：1.林宛瑩撰，從決策過程論會計資訊之運用，政治大學會計研究所未出版碩士論文，民國七十四年六月。2.劉立倫撰，由決策攸關性論透視模型在會計上的應用及其評估，政治大學會計研究所碩士論文，民國七十三年六月。3.蔡敦浩撰，策略性決策過程之研究，政治大學企業管理研究所博士論文，民國七十四年六月。二、英文部份：1. Ajinkya, B. B., "Effect of Cognitive Structure and Multi-System cues on the Use of Accounting Information in Decision Making," ph. D. dissertation, University of Minnesota, 1976.2. Barkin, S. R., "An Investigation into the Factors Affecting Utilization," ph. D. dissertation, University of Minnesota, 1974.3. Kersnick, M. A., "Report Abstractness and Cognitive Style Differences-Their Effect on Perceived Complexity and Task Performance," ph. D. dissertation, University of Pennsylvania, 1979.4. Lehman, J. A., "A Methodology for Design of Decision Support Systems Based on the Human Information Processing System," ph. D. dissertation, University of Michigan, 1982.5. Tiessen, P., "An Investigation of Some Effects of Data Aggregation and Cognitive Style on Decision Making Perfermance," ph. D. dissertation, University of Minnesota, 1976.6. Vasarhelyhi, M. A., "Man-Machine Planning Systems: A Behavioral Examination of Interactive Decision Making," ph. D. dissertation, University of California in Los Angeles, 1973. 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/#B2002006728 資料類型 thesis dc.contributor.advisor 鄭丁旺 zh_TW dc.contributor.author (Authors) 廖思清 zh_TW dc.creator (作者) 廖思清 zh_TW dc.date (日期) 1986 en_US dc.date.accessioned 5-May-2016 15:39:25 (UTC+8) - dc.date.available 5-May-2016 15:39:25 (UTC+8) - dc.date.issued (上傳時間) 5-May-2016 15:39:25 (UTC+8) - dc.identifier (Other Identifiers) B2002006728 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/91659 - 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 目錄感言………壹圖表目次………肆第一章 緒論………1第一節 研究動機與研究目的………1第二節 研究方法與研究限制………3第三節 論文結構………4第二章 會計資訊之品質與資訊價值之衡量………6第一節 資訊的意義與資訊系統的概念………7第二節 規範性的資訊評估模式………12第三節 會計資訊品質標準的建立………23第三章 決策活動與概念水準之關係………33第一節 管理活動之類型與結構性………33第二節 結構化與非結構化的決策程序………40第三節 環境複雜性與概念水準之關聯………48第四章 決策前行為之探討………58第一節 感覺訊息的偵測與處理………60第二節 記憶結構與程序………69第三節 人類解決問題之認知程序………74第四節 專家模式的建立………79第五章 認知型態之探討………87第一節 認知的複雜性與簡單性………88第二節 場地的獨立與依存………92第三節 分析型與直覺貳型的認知型態………95第四節 認知型態理論之評述與其在資訊系統設計上之含意………102第六章 發展以人類資訊處理為基礎之會計資訊系統………112第一節 傳統資訊系統設計之檢討………114第二節 專家模式的外部輔助………119第三節 選擇適當外部輔助之系統分析原則………132第七章 結論與建議………139第一節 研究結論………139第二節 研究建議………142參考書目………144作者簡歷………156圖表目次圖2-1：蒐集資訊的類型………9圖2-2：資訊系統基本要素概念圖………10圖2-3：資訊干擾模式………11圖2-4：Shannon & Weaver的通訊模式………13圖2-5：資訊（衡量）產生、使用與評估模式………25圖3-1：決策活動與資訊類型之關係………34圖3-2：決策活動的資訊需求………39圖3-3：組織決策矩陣………40圖3-4：數量化決策程序………43圖3-5：以決策為中心的決策程序………45圖3-6：通路能量與資訊負載的函數關係………49圖3-7：系統輸入與系統輸出的一般關係………50圖3-8：環境複雜性與資訊處理水準的關係………52圖3-9：不同概念水準之環境與行為複雜性關係………53圖4-1：Treisman & Geffen的減弱模式………64圖4-2：過濾器位置之比較………65圖4-3：Kahneman的注意模式………66圖4-4：主要與輔助記憶系統模式………70圖4-5：Atkinson-Shiffrin記憶系統模式………71圖4-6：解決問題的兩個階段………77圖4-7：專家模式………81圖5-1：決策型態模式………89圖5-2：Mckenney & Keen的認知型態模式………98圖5-3：適應型模式的建立流程圖………107圖6-1：資訊系統的完整觀點………113圖6-2：標準座標圖範例………122圖6-3：多向度圖表範例………124圖6-4：資訊系統的支援決策功能關係圖………132表3-1：策略性規劃、管理控制、與作業控制之比較………37表4-1：記憶儲存系統元素之特徵………73表5-1：決策型態彙總表………90表5-2：直覺型／分析型的決策方法………96表6-1：Ehrenberg報表編制法則應用範例………121表6-2：資訊處理系統要素與輔助方法的對映………131表6-3：角色模式工作與資訊處理系統要素的對映………136 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006728 en_US dc.title (題名) 人類資訊處理在會計資訊系統設計上之應用研究 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 參考書目壹、 書籍一、 中文書籍1. Sprague, Jr., R. H. & E. D. Carlson, (Building Effective Decision Support Systems: 1982),梁定澎譯，決策支援系統，台北：松崗電腦圖書公司，民國72年。2. 劉英茂主編，普通心理學，上下二?，台北：大洋出版社，民國67年。二、英文書籍1. AAA, A Statement of Basic Accounting Theory. 5th. Sarasota, Florida, 1973.2. Ansoff, H. I., Corporate Strategy. New York: McGraw-Hill Book Company, 1965.3. Ashton, R. A., Human Information Processing in Accounting, Evaston, Ill: AAA, SAR#17, 1982.4. Anthony, R. N., Planning and Control System-A Framework for Analysis. Boston: Harvard University, 1965.5. Broadbent, D. E., Perception and Communication. London and New York: Pergamon, 1958.6. Bruns, Jr., W.J., "Accounting information and Decision-Making: Some Behavioral Hypotheses," Accounting for Managerial Decision Making, ed. Don T. Decoster, Kavasseri V. Ramanathan & Gary L. Sunden, 2nd. New York: John Wiley & Sons, 1978.7. Churchman, C. W., Prediction and Optimal Decision: Philosophical Issues of A Science of Value. Englewood Cliffs, N.J. Prentice-Hall, 1961.8. Churchman, C. W., Challenge to Reason. New York: McGraw-Hill Book Company, 1968.9. Churchill, N. C. & Andrew C. S, "Some Development in Management Science and Information Systems with Respect to Measurement in Accounting," Research in Accounting Measurement, ed. R. K. Jeadicke, Yuji Ijiri & Oswald Nielsen, Evaston Ill: AAA, 1966.10. Davis, G. B., Management Information Systems: Conceptual Foundations, Structure and Development. New York: McGraw-Hill Book Company, 1974.11. FASB, "APB Statement No.4, "Financial Accounting Standards. Stamford, Connecticut: FASB, 1976.12. FASB, Statements No. 1-36, Concepts No.1-2. 台北：天一圖書公司，民國71年11月再版。13. Felthem, G. A., Information Evaluation. Sarasota, Florida: AAA, SAR#5, 1972.14. Greeno, J., "The Structure of Memory and the Process of Solving Problems," Contemporary Issues in Cognitive Psychology: The Loyola Symposium, ed. R. L. Solso. Washington, D. C. Winston Wiley, 1973.15. Hendriksen, E. S., Accounting Theory, 4th. Illinois: Richard D. Irwin, Inc., 1982.16. Huysmans, J., The Implementation of Operations Research. New York: John Wiley and Sons, Inc., 1970.17. Kahneman, D., Attention and Effort. Englewood Cliffs, N. J.: Prentice-Hall, 1973.18. Keen, P. & Scott Morton, Decision Support System: An Organizational Approach. Addison-Wesley, 1978.19. Lev, B., Accounting and Information theory: AAA, SAR#2.20. Luce, R. D. & H. Raiffa, Games and Decision. New York: John Wiley and Sons, Inc., 1967.21. Lawrence & Lorsch, Organization and Eurironment: Boston: Harvard University, 1967.22. Libby, R., Accounting and Human Information Processing: Theory and Applications. Englewood Cliffs, N. J.: Prentice-Hill, Inc. 1981.23. Moates, D. R. & G. M. Schumacher, An Introduction to CognitivePsychology. Wadsworth Publishing Company, Inc.24. Mock, T. J., Measurement and Accounting information Criteria. Sarasota, Florida: AAA, SAR#13, 1976.25. Newell, A & H. A. Simon, Human Problem Solving. Englewood Cliffs, N. J.: Prentice-Hall, 1972.26. Norman, D. A., Memory and Attention, 2nd, New York: John Wiley and Sons, Inc., 1976.27. Ofsted, H., An Inquiry into the Freedom of Decision. London: Allen & Unwin Ltd., 1961.28. Simon, H. A., The New Science of Management Decision. New York: Harper & Row, Publishers, 1960.29. Schroder, H.M., M. J. Driver & S. Streufer, Human Information Processing. New York: Holt, Rinehart & Winston, Inc., 1967.30. Solso, R. L., Cognitive Psychology. New York: Harcourt Brace ??v?n?vich, Inc., 1979.31. Sprague, Jr., R.H. & E. D. Carlson, Building Effective Decision Support Systems. Englewood Cliffs, N. J.: Prentice-Hall, Inc., 1982.32. Thierauf, J., Decision Scepport Systems for Effective Planning and Control-A Case Study Approach. Englwood Cliffs, N. J.: Prentice-Hall, Inc., 1982.33. Witkin, H. A., et. al., Psychological Differentiation. New York: John Wiley, 1962.貳、英文期刊1. AAA Committee Report, "Report of the Committee on Accounting and Information System," Supplement to the Accounting Review, (1971), PP.300-301.2. ___________________, "Report of the Committee and Standards-Internal Planning and Control," Supplement to the Accounting Review, Vol. XLIX (1974), P. 82.3. ___________________, "Report of the Committee on Human Information Processing," Working Paper (August, 1977), PP.1-2.4. Abdel-Khalik, A. R. "The Entropy Law, Accounting Data, and Relevance to Decision-Making," The Accounting Review, (April, 1974), PP.271-283.5. Benbasat, I. & A. S. Dexter, "Value and Events Approaches to Accounting: An Experimental Evaluation," The Accounting Review, (October 1979), PP.735-749.6. _________ & R. G. Schroeder, "An Experimental Investigation of Some MIS Design Variables," MIS Quarterly, (January, 1978), PP.43-54.7. _________ & Ronald N. T. "The Impact of Cognitive Style on Information System Design," MIS Quarterly, (June, 1978), PP. 43-54.8. Bell, J. "The Effects of Presentation Form on the use of Information in Annual Reports," Management Science, Vol. 30, No.2 (February, 1984), PP.169-185.9. Barefield, R. M., "The Effect of Aggregation on Decision Making Success: A Laboratory Study," Journal of Accounting Research, (Autum, 1972), PP.229-242.10. Chase, W. G. & H. A. Simon, "A Perception in Chess," Cognitive Psychology, (April, 1973), PP.55–81.11. Dermer, J. D., "Cognitive Characteristics and the Perceived Importance of Information," The Accounting Review, (July, 1973), PP.511–519.12. Driver, M. J. & T. J. Mock, "Human Information Processing. Decision Style Theory, and Accounting Information System," The Accounting Review, (July, 1975), PP.490-508.13. Doctor, R. & W. Hamilton, Cognitive Style and the Acceptance of Management Science Recommendations," Management Science. (April, 1973), PP.884–894.14. Doctor R. H. & D. M. 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Norman, "Primary Memory," Psychological Review, 1965, 72, pp. 89-104.?、博、碩士論文及其他一、中文部份：1.林宛瑩撰，從決策過程論會計資訊之運用，政治大學會計研究所未出版碩士論文，民國七十四年六月。2.劉立倫撰，由決策攸關性論透視模型在會計上的應用及其評估，政治大學會計研究所碩士論文，民國七十三年六月。3.蔡敦浩撰，策略性決策過程之研究，政治大學企業管理研究所博士論文，民國七十四年六月。二、英文部份：1. Ajinkya, B. B., "Effect of Cognitive Structure and Multi-System cues on the Use of Accounting Information in Decision Making," ph. D. dissertation, University of Minnesota, 1976.2. Barkin, S. R., "An Investigation into the Factors Affecting Utilization," ph. D. dissertation, University of Minnesota, 1974.3. Kersnick, M. A., "Report Abstractness and Cognitive Style Differences-Their Effect on Perceived Complexity and Task Performance," ph. D. dissertation, University of Pennsylvania, 1979.4. Lehman, J. A., "A Methodology for Design of Decision Support Systems Based on the Human Information Processing System," ph. D. dissertation, University of Michigan, 1982.5. Tiessen, P., "An Investigation of Some Effects of Data Aggregation and Cognitive Style on Decision Making Perfermance," ph. D. dissertation, University of Minnesota, 1976.6. Vasarhelyhi, M. A., "Man-Machine Planning Systems: A Behavioral Examination of Interactive Decision Making," ph. D. dissertation, University of California in Los Angeles, 1973. zh_TW
