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題名 會計行為面之研究 作者 黃瑞祥 貢獻者 鄭丁旺
黃瑞祥日期 1986 上傳時間 5-May-2016 15:40:27 (UTC+8) 摘要 論文提要 參考文獻 參考書目一、 中文書籍1. 汪承運著，企業計劃與預算（台北：民國七十一年一月，三版）。2. 李美枝著，社會心理學（台北：大洋出版社，民國七十三年）。3. 林榮欽著，管理心理學（台北：五南圖書出版公司，民國七十二年二月）。4. 徐木蘭著，行?科學與管理（台北：三民書局，民國七十二年）。5. 陳少廷編譯，現代行?科學（台北：商務圖書公司，民國五十九年）。6. 陳定國著，企業管理（台北：三民書局，民國七十年八月）。7. 張春興、楊國樞著，心理學（台北：三民書局，民國六十九年）。8. 張潤書編譯，組織行?與管理（台北：五南圖書出版公司，民國七十四年）。9. 龔平邦著，行?科學概論（台北：三民書局，民國七十二年）。二、中文期刊1. 林財源著，責任會計之理論與應用，政大會計研究十一期（民國六十七年），頁17-31。2. 蕭燕錫著，淺釋責任會計，政大會計研究十九期（民國七十三年），頁 23-36。三、英文書籍1. AAA, A Statement of Basic Accounting Theory, 5th ed. (Sarasota Florida, 1973).2. Abdel-Khalik, A. R. & Keller, T. F., "Earning or Cash Flows: An Experiment on Functional Fixation and the Valuation of the Firm", AAA Studies in Accounting Research No. 16, 1979.3. Ashton, R. H., The Evolution of Behavioral Accounting (London & N. J.: Garland Publishing Inc. 1984).4. Belkaouni, A., Accounting Theory, (N. J.: Harcaurt Brace Jauanorich, Inc. 1981).5. Bruns, W. J., Jr. & Decoster, D. T., Accounting and If`s Behavioral Implcation, (N. J.: McGraw-Hill Book Company 1969).6. Davis, keith, Human Behavior at Work: Organizational Behavior (N. J.: McGraw-Hill, Inc. 1981).7. Dombrovske, W. J., Managerial Accounting: A Frame of Refence, Accounting: A Book of Reading, Genhard G. Muellci and Charles H. Smith ed. (New York: Holt Rhinehant and Winston, Inc. 1970).8. FASB, Objectives of Financial Reporting by Business Enterprises, SAFC No.1 (台北：天一圖書公司，1978)。9. Grarrison, R. H., Management Accounting (Dallas: Taxas: Business Publication, Inc. 1970).10. Green, D. O. "Behavioral Science and Accounting Research," The Evolution of Behavioral Accounting Research, Ashton ed. (N. J.: Garland Publishing, Inc. 1984).11. Hendriksen, E. S., Accounting Theory, (台北：美亞書局翻印，1982)。12. Harold M. F., Rush, Behavioral Science, (N. J.: National Conferonce Board, Inc. 1969)13. Hoftede, C. H., The Game of Budget Control, (Tavistock Publication Company, 1968).14. Horngren, C. T., Cost Accounting-A Managerial Emphasis, (Englewood Cliffs, New Jersey: Prentice-Hall, Inc. 1982).15. Ivancevich, J. M., Szilagyi, A. D., and Wallace, M. J. Jr., Organizational Behavior and Performance (台北：華泰書局，1977)。16. Kerlinger, F. N., Foundation of Behavioral Research (N. J. : Holt, Rinehart and Winston, Inc. 1973)17. Maslow, A. H., Motivation and Personality (N. J.: Haper and Row, 1954)18. McGregor, Douglas, The human side of Enterprise (N. J.: McGraw-Hill Company 1960)19. Schroder H. M., Driver, M. J., and Strenfer, Siegfried, Human Information Processing (Holt, Rinehart and Winston, Inc. 1967).20. Vroom, V. H., Work and Motivation (Englewood Cliffs, N. J.: Prentice-Hall, Inc. 1964).21. Woodward Joan, Industrial Organization: Theory and Practice (London: Oxford University Press, 1965).四、英文期刊1. AAA, "Report of the Committee on Behavioral Science Content of the Accounting Curriculum," The Accounting Review (Supplement to 1971), pp. 247-260.2. AAA Committee on the Relationship of Behavioral Science and Accounting, "Report of Committee on the Relationship of Behavioral Science and Accounting", The Accunting Review (Supplement to 1974) pp. 127-139.3. Admson, R. E. and Taylor, D. W., "Functional Fixedness as Related to Elapsed Time and to Set", Joural of Experimental Psychology (Feb. 1954). pp. 122-126.4. Argyris, C., "The Industrial and organization: some Problems of Mutual Adjustment", Administrative Science Quarterly, 1957, Vol. 2. pp.5. _____, Human Problems with Budget", Harvard Business Review (Jan-Feb., 1953) pp.97-110.6. Ashton, Robert H., "Cognitive changes by Accounting Changes: Experimental Evidence on the Functional Fixation Hypothesis", Journal of Accounting Research: Studies on Human Information Processing in Accounting, (Supplement 1976), pp. 1-24.7. _____, "A Descriptive study of Information Evaluation", Journal of Accounting Research Vol. 19, No. 1 (Spring 1981) pp. 41-42.8. Beaver, W. H., "The Behavior of Security Prices and Its Implication for Accounting Research, "The Accounting Review (Supplement to 1972), pp.407-437.9. Becker, Selwyn W. & Green, David, Jr., "Budgeting and Employee`s Behavior: A Rejoinder to A Reply" The Journal of Business (April 1964) pp. 203-205.10. Bedford, N. M. and Baladouni, Vahne, "A Communication Theory Approach to Accountancy." The Accounting Review (1962) pp. 650-659.11. Benston, G. J., "The Role of the Firm`s Accounting System for Motivation,” The Accounting Review (April 1963) pp. 347–354.12. Brownell, Peter, "Participation in Budgeting Locus of Control and Organizational Effectiveness," The Accounting Review (Oct. 1981) pp. 844-859.13. Chastain, C. E. "Management Factors in Budgeting,” Cost and Management, (Jan.-Feb. 1982) pp. 15-16.14. Coch, L. and French, J. R., "Overcoming Resistance to Change," Human Relations (Oct. 1948) pp. 512-532.15. Dermer, J. D., "Cognitive Characteristics and the Perceived Importance of Imformation," The Accounting Review (July 1973) pp. 511-519.16. Devine, C. T., "Research Methodology and Accounting Theory Formation,” The Accounting Review (July 1960) pp. 387–399.17. Diver, M. J. and Mock, T. J., "Human Information Processing, Decision Style Theory, and Accounting System,” The Accounting Review (July, 1975) pp.490-508.18. French, J. R. and Isracl, J., "An Experiment: An Participation in a Norwegian Factory," Human Relations (Feb. 1960) pp. 1-13.19. Grossman, S. D. and Strawser, R. H., " Accounting and Behavioral Concepts: A Classroom Approach, " The Accounting Review (April 1978) pp.495-500.20. Hofstedt, T. R., "Some Behavioral Parameters of Finacial Analysis," the Accounting Review (1972) pp. 679–692.21. _____, and Kinard, J. C., "A Strategy for Behavioral Accounting Research," The Accounting Review (Jan. 1970) pp. 38-52.22. Irvine, V. B., "Budgeting: Functional Analysis and Behavioral Implications," Cost and Management (March-April 1970) pp. 6-16.23. Libby, R. and Lewis, B. L., "Human Information Processing in Accounting: The State of the Art, " Accounting, Organization and Society (1977) pp. 247-259.24. Livingstone, J. L., "A Behavioral Study of Tax Allocation in Electric Regulation,” The Accounting Review (July 1967) pp. 544-552.25. Martin, D. R., "The Relationship Between Goal Congruence and Budgetary Performance," Cost and Management (March-April 1982) pp.30-35.26. Miller, Henry, "Environmental Complexity and Financial Report,” The Accounting Review (Jan. 1972) pp. 31-37.27. Mock, T. J., Estric, T. L. & Uasarhelys, M. A., "Learn Patterns, Decision Approach, and Value of Information, Journal of Accounting Research (Spring 1972) pp. 129-153.28. Revsine, Lawrence, "Data Expansion and Conecptual Structure," The Accounting Review (Oct. 1970) pp. 704-711.29. Schiff, M. and Lewin, A. Y., "The Impact of People on Budget," The Accounting Review (April 1970) pp. 259-268.30. Seiler, R. E. & Bartelett, R. W. , "Persoality Variables as Predictors of Budget System Characteristics," Accounting, Organization and Society, Vol. 7, No.4, pp. 381-403.31. Slovic, Paul, "Pschological Study of Haman Judgement: Implication for Investment Decision Making," The Journal of Finamce (Sept. 1972). ?.787-794.32. _____, "analyzing the Expert Judge: A Descriptive Study of A Stockbroker`s Decision Process," Journal of Applied Pscholody (Aug. 1969) pp.255-263.33. Wallace, M. E., "Behavioral Considteration in Budgeting", Management Accounting (Aug. 1966) pp. 4-10.五、未出版論文1. 周齊平，行?科學在責任會計制度應用之研究（台北：國立政治大學會計研究所碩士論文，民國七十年）。2. 許俐雅，審計溝通功能之研究──投資者對審計報告之了解（台北：國立政治大學會計研究所碩士論文，民國七十二年）。3. 郭弘卿，溝通理論在管理上應用之研究（台北：國立政治大學企業管理研究所碩士論文，民國六十七年）。4. Me Ferrin William Don, "Social and Behavioral Aspects of Accounting", United States International University Dessertation (1976). 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/#B2002006749 資料類型 thesis dc.contributor.advisor 鄭丁旺 zh_TW dc.contributor.author (Authors) 黃瑞祥 zh_TW dc.creator (作者) 黃瑞祥 zh_TW dc.date (日期) 1986 en_US dc.date.accessioned 5-May-2016 15:40:27 (UTC+8) - dc.date.available 5-May-2016 15:40:27 (UTC+8) - dc.date.issued (上傳時間) 5-May-2016 15:40:27 (UTC+8) - dc.identifier (Other Identifiers) B2002006749 en_US dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/91680 - 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.abstract (摘要) 論文提要 zh_TW dc.description.tableofcontents 目錄致謝辭論文提要圖表目次第一章 緒論………1第一節 研究動機與目的………1第二節 研究方法與範圍限制………3第三節 論文架構………3第二章 行為會計的意義、目的及沿革………7第一節 行?科學與會計之關係………7第二節 會計資訊提供的目的………9第三節 行?會計的發展沿革………14第三章 外部使用者行為與資訊處理………25第一節 功能性固著與資訊處理之關係………25第二節 環境複雜性與認知型態………32第三節 資訊評估與透視模型之應用………41第四章 行為會計在內部管理之用途：責任會計與績效衡量………53第一節 責任會計與行為假設………53第二節 責任會計之內容與責任歸屬………58第三節 激勵理論與績效之關係………61第四節 績效評估與?饋………78第五章 預算程序之行為因素………87第一節 預算之功能與程序………87第二節 個人行為與預算之關係………92第三節 組織結構、技術與環境對預算之影響………101第四節 預算控制之行為後果………108第五節 會計人員在預算程序中的角色………108第六章 結論與建議………115第一節 結論………115第二節 建議………116參考書目………119圖表目次圖1-1 論文架構圖………1圖3-1 環境複雜性與概念結構之關係………33圖3-2 既定環境下之抽象能力………34圖3-3 選擇環境下之最大抽象能力………35圖3-4 資訊複雜性、危害性與報償性………36圖3-5 認知複雜性與認知型態………39圖4-1 基本激勵模式………63圖4-2 Herzberg之兩因素理論………69圖4-3 Vroom之期望理論………72圖4-4 Adams之公平理論………74圖5-1 預算制度之觀念性模式………89圖5-2 組織行為之關鍵因素………92圖5-3 人格特徵與預算參與之關係………94圖5-4 參與、士氣與生產力之關係………97圖5-5 分權化之效益與成本………102 zh_TW dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#B2002006749 en_US dc.title (題名) 會計行為面之研究 zh_TW dc.type (資料類型) thesis en_US dc.relation.reference (參考文獻) 參考書目一、 中文書籍1. 汪承運著，企業計劃與預算（台北：民國七十一年一月，三版）。2. 李美枝著，社會心理學（台北：大洋出版社，民國七十三年）。3. 林榮欽著，管理心理學（台北：五南圖書出版公司，民國七十二年二月）。4. 徐木蘭著，行?科學與管理（台北：三民書局，民國七十二年）。5. 陳少廷編譯，現代行?科學（台北：商務圖書公司，民國五十九年）。6. 陳定國著，企業管理（台北：三民書局，民國七十年八月）。7. 張春興、楊國樞著，心理學（台北：三民書局，民國六十九年）。8. 張潤書編譯，組織行?與管理（台北：五南圖書出版公司，民國七十四年）。9. 龔平邦著，行?科學概論（台北：三民書局，民國七十二年）。二、中文期刊1. 林財源著，責任會計之理論與應用，政大會計研究十一期（民國六十七年），頁17-31。2. 蕭燕錫著，淺釋責任會計，政大會計研究十九期（民國七十三年），頁 23-36。三、英文書籍1. AAA, A Statement of Basic Accounting Theory, 5th ed. (Sarasota Florida, 1973).2. Abdel-Khalik, A. R. & Keller, T. F., "Earning or Cash Flows: An Experiment on Functional Fixation and the Valuation of the Firm", AAA Studies in Accounting Research No. 16, 1979.3. Ashton, R. H., The Evolution of Behavioral Accounting (London & N. J.: Garland Publishing Inc. 1984).4. Belkaouni, A., Accounting Theory, (N. J.: Harcaurt Brace Jauanorich, Inc. 1981).5. Bruns, W. J., Jr. & Decoster, D. T., Accounting and If`s Behavioral Implcation, (N. J.: McGraw-Hill Book Company 1969).6. Davis, keith, Human Behavior at Work: Organizational Behavior (N. J.: McGraw-Hill, Inc. 1981).7. Dombrovske, W. J., Managerial Accounting: A Frame of Refence, Accounting: A Book of Reading, Genhard G. Muellci and Charles H. Smith ed. (New York: Holt Rhinehant and Winston, Inc. 1970).8. FASB, Objectives of Financial Reporting by Business Enterprises, SAFC No.1 (台北：天一圖書公司，1978)。9. Grarrison, R. H., Management Accounting (Dallas: Taxas: Business Publication, Inc. 1970).10. Green, D. O. "Behavioral Science and Accounting Research," The Evolution of Behavioral Accounting Research, Ashton ed. (N. J.: Garland Publishing, Inc. 1984).11. Hendriksen, E. S., Accounting Theory, (台北：美亞書局翻印，1982)。12. Harold M. F., Rush, Behavioral Science, (N. J.: National Conferonce Board, Inc. 1969)13. Hoftede, C. H., The Game of Budget Control, (Tavistock Publication Company, 1968).14. Horngren, C. T., Cost Accounting-A Managerial Emphasis, (Englewood Cliffs, New Jersey: Prentice-Hall, Inc. 1982).15. Ivancevich, J. M., Szilagyi, A. D., and Wallace, M. J. Jr., Organizational Behavior and Performance (台北：華泰書局，1977)。16. Kerlinger, F. N., Foundation of Behavioral Research (N. J. : Holt, Rinehart and Winston, Inc. 1973)17. Maslow, A. H., Motivation and Personality (N. J.: Haper and Row, 1954)18. McGregor, Douglas, The human side of Enterprise (N. J.: McGraw-Hill Company 1960)19. Schroder H. M., Driver, M. J., and Strenfer, Siegfried, Human Information Processing (Holt, Rinehart and Winston, Inc. 1967).20. Vroom, V. H., Work and Motivation (Englewood Cliffs, N. J.: Prentice-Hall, Inc. 1964).21. Woodward Joan, Industrial Organization: Theory and Practice (London: Oxford University Press, 1965).四、英文期刊1. AAA, "Report of the Committee on Behavioral Science Content of the Accounting Curriculum," The Accounting Review (Supplement to 1971), pp. 247-260.2. AAA Committee on the Relationship of Behavioral Science and Accounting, "Report of Committee on the Relationship of Behavioral Science and Accounting", The Accunting Review (Supplement to 1974) pp. 127-139.3. Admson, R. E. and Taylor, D. W., "Functional Fixedness as Related to Elapsed Time and to Set", Joural of Experimental Psychology (Feb. 1954). pp. 122-126.4. Argyris, C., "The Industrial and organization: some Problems of Mutual Adjustment", Administrative Science Quarterly, 1957, Vol. 2. pp.5. _____, Human Problems with Budget", Harvard Business Review (Jan-Feb., 1953) pp.97-110.6. Ashton, Robert H., "Cognitive changes by Accounting Changes: Experimental Evidence on the Functional Fixation Hypothesis", Journal of Accounting Research: Studies on Human Information Processing in Accounting, (Supplement 1976), pp. 1-24.7. _____, "A Descriptive study of Information Evaluation", Journal of Accounting Research Vol. 19, No. 1 (Spring 1981) pp. 41-42.8. Beaver, W. H., "The Behavior of Security Prices and Its Implication for Accounting Research, "The Accounting Review (Supplement to 1972), pp.407-437.9. Becker, Selwyn W. & Green, David, Jr., "Budgeting and Employee`s Behavior: A Rejoinder to A Reply" The Journal of Business (April 1964) pp. 203-205.10. Bedford, N. M. and Baladouni, Vahne, "A Communication Theory Approach to Accountancy." The Accounting Review (1962) pp. 650-659.11. Benston, G. J., "The Role of the Firm`s Accounting System for Motivation,” The Accounting Review (April 1963) pp. 347–354.12. Brownell, Peter, "Participation in Budgeting Locus of Control and Organizational Effectiveness," The Accounting Review (Oct. 1981) pp. 844-859.13. Chastain, C. E. "Management Factors in Budgeting,” Cost and Management, (Jan.-Feb. 1982) pp. 15-16.14. Coch, L. and French, J. R., "Overcoming Resistance to Change," Human Relations (Oct. 1948) pp. 512-532.15. Dermer, J. D., "Cognitive Characteristics and the Perceived Importance of Imformation," The Accounting Review (July 1973) pp. 511-519.16. Devine, C. T., "Research Methodology and Accounting Theory Formation,” The Accounting Review (July 1960) pp. 387–399.17. Diver, M. J. and Mock, T. J., "Human Information Processing, Decision Style Theory, and Accounting System,” The Accounting Review (July, 1975) pp.490-508.18. French, J. R. and Isracl, J., "An Experiment: An Participation in a Norwegian Factory," Human Relations (Feb. 1960) pp. 1-13.19. Grossman, S. D. and Strawser, R. H., " Accounting and Behavioral Concepts: A Classroom Approach, " The Accounting Review (April 1978) pp.495-500.20. Hofstedt, T. R., "Some Behavioral Parameters of Finacial Analysis," the Accounting Review (1972) pp. 679–692.21. _____, and Kinard, J. C., "A Strategy for Behavioral Accounting Research," The Accounting Review (Jan. 1970) pp. 38-52.22. Irvine, V. B., "Budgeting: Functional Analysis and Behavioral Implications," Cost and Management (March-April 1970) pp. 6-16.23. Libby, R. and Lewis, B. L., "Human Information Processing in Accounting: The State of the Art, " Accounting, Organization and Society (1977) pp. 247-259.24. Livingstone, J. L., "A Behavioral Study of Tax Allocation in Electric Regulation,” The Accounting Review (July 1967) pp. 544-552.25. Martin, D. R., "The Relationship Between Goal Congruence and Budgetary Performance," Cost and Management (March-April 1982) pp.30-35.26. Miller, Henry, "Environmental Complexity and Financial Report,” The Accounting Review (Jan. 1972) pp. 31-37.27. Mock, T. J., Estric, T. L. & Uasarhelys, M. A., "Learn Patterns, Decision Approach, and Value of Information, Journal of Accounting Research (Spring 1972) pp. 129-153.28. Revsine, Lawrence, "Data Expansion and Conecptual Structure," The Accounting Review (Oct. 1970) pp. 704-711.29. Schiff, M. and Lewin, A. Y., "The Impact of People on Budget," The Accounting Review (April 1970) pp. 259-268.30. Seiler, R. E. & Bartelett, R. W. , "Persoality Variables as Predictors of Budget System Characteristics," Accounting, Organization and Society, Vol. 7, No.4, pp. 381-403.31. Slovic, Paul, "Pschological Study of Haman Judgement: Implication for Investment Decision Making," The Journal of Finamce (Sept. 1972). ?.787-794.32. _____, "analyzing the Expert Judge: A Descriptive Study of A Stockbroker`s Decision Process," Journal of Applied Pscholody (Aug. 1969) pp.255-263.33. Wallace, M. E., "Behavioral Considteration in Budgeting", Management Accounting (Aug. 1966) pp. 4-10.五、未出版論文1. 周齊平，行?科學在責任會計制度應用之研究（台北：國立政治大學會計研究所碩士論文，民國七十年）。2. 許俐雅，審計溝通功能之研究──投資者對審計報告之了解（台北：國立政治大學會計研究所碩士論文，民國七十二年）。3. 郭弘卿，溝通理論在管理上應用之研究（台北：國立政治大學企業管理研究所碩士論文，民國六十七年）。4. Me Ferrin William Don, "Social and Behavioral Aspects of Accounting", United States International University Dessertation (1976). zh_TW
