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題名 會計方法變動對決策過程影響之研究
作者 蔡佩芳
貢獻者 杜榮瑞
蔡佩芳
日期 1989
上傳時間 12-May-2016 13:44:37 (UTC+8)
參考文獻 參考書目
一、中文部份
A.中文書簿
參考書目
*1.李蘭甫，管理經濟學，聯經出版事業公司，民國66年。
2.林清山，心理與教育統計學，東華書局，民國76年。
3.吳宗正，迴歸分析－理論與應用，復文書局，民國76年。
4.袁之琦、游恆山，心理學名詞辭典，五南圖書出版公司，民國75年。
5.張春興，心理學，東華書局，民國77年。
6.歐陽勛，經濟學原理，三民書局，民國77年。
7.鄭丁旺，中級會計學，自刊版，民國76年。
B.未出版論文(按年度排列)
1.顏漏有，會計資訊在管理決策上運用之研究，民國68年，(台北:政大會計研究所碩士論文)。
2.許文欽，企業會計政策與管理決策之關係，民國68年，(台北:政大會計研究所碩士論文)。
3.陳行健，迴歸分析在成本會計上應用之研究，民國68年，(台北:政大會計研究所碩士論文)。
4.劉立倫，由決策攸關性論透視樓型在會計上的應用及其評估，民國73年，(台北:政大會計研究所碩士論文)。
5.黃瑞祥，會計行為面之研究，民國75年，(台北:政大會計研究所碩士論文)。
6.廖思清，人類資訊處理在會計資訊系統設計上之應用研究，民國75年，(台北:政大會計研究所碩士論文)。
7.陳雲儀，會計變動對市場股價之影響，民國76年，(台北:政大會計研究所碩士論文)。
8.陳兆宏，審計人員內部控制判斷行為之研究，民國77年，(台北:政大會計研究所碩士論文)。

二、英文部份
1. Abdel-Khalik, A.R., and T.F. Keller, " Earning or Cash Flows : An Experiment on Functional Fixation and the Valuation of the Firm ", Studies in Accounting Research No.l6 ( American Accounting Association, 1979).
2. Adamson, R. E., Functional Fixedness as Related to Problem Solving : A Repetition of Three Experiments", Journal of Experimental Psychology (October 1952), pp.288-29l.
3. ──────, and D. W. Taylor, " Functional Fixedness as Related to Elapsed Time and to Set " Journal of Experimental Psychology (February 1954 ) , pp. 122-126.
*4. Accounting Principles Board, AICPA, " Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises " APB Statement No.4 (New York AICPA, 1970) par. 40.
5. Ashton, R. H., " Cognitive Changes Induced by Accounting Changes : Experimental Evidence on the Functional Fixation Hypothesis ", Journal of Accounting Research-Studies in Human Information Processing in Accounting ( Suppl. 1976 ) , pp.l-17.
6.──────, Human Information Processing in Accounting, 1982, American Accounting Association, (SAR #17).
7.──────, "The Predictive-Ability Criterion and User Prediction Models", The Accounting Review ( October, 1974) : 719-32.
8.──────, "Uses Prediction Models in Accounting : An Alternative Use", The Accounting Review ( October, 1975 ) : 710-22.
9.──────, and S. S. Kramer, Students as Surrogates in Behavioral Accounting Research : Some Evidence" , Journal of Accounting Research (Spring 1980 ) ,pp.l-15.
10. Ball, R., " Changes in Accounting Techniques and Stock Prices" , Empirical Research in Accounting : Selected Studies, Journal of Accounting Research, Supplement to Vol. 10 (1972) , pp.l-45.
11. Barnes, P., and V. Webb, " Management Information Changes and Functional Fixation : Some Experimental Evidence for the Public Sector " , Accounting, Organization and Society ( 1986 ) , pp.l-18.
12. Beaver, W. H., " The Behavior of Security Prices and Its Implications for Accounting Research Methods" , The Accounting Review ( Suppl. 1972 ), pp.407-437.
*13. Birch, H. G., and H. S. Rabinowitz, " The Negative Effect of Previous Experience on Productive Thinking " , Journal of Experimental Psychology ( Feb. 1951 ) , pp.l21-25.
14. Birnberg, J. G. , and R. Nath, " Implications of Behavioral Science for Managerial Accounting " , The Accounting Review (July, 1967 ) , pp.468-479.
15. Bloom, R., P. T. Elgers, and D. Murray, " Functional Fixation in Product Pricing : An Comparison of Individual and Groups ", Accounting, Organization and Society (1984 ) , pp.l-11.
16. Brown, R. M. , "Short-Range Market Reaction to Changes to Lifo Accounting Using Preliminary Earnings Announcement Dates " Journal of Accounting Research ( Spring, 1980 ) , pp.38-63.
*17. Brunswik, E., The Conceptal Framework of Psychology (University of Chicago, 1952 ) .
18. Bruns, W. J., " Inventory Valuation and Management Decision ". The Accounting Review ( Spring 1965); pp.345-357.
19.─────, "Accounting Information and Decision-Making Some Behavioral Hypothesis" The Accounting Review ( July, 1968 ) , pp.469-480.
20. Chang, D. L., and J. G. Birnberg, "Functional Fixity in Accounting Research Perspective and New Data", Journal of Accounting Research ( Autumn, 1977 ) , pp. 300-312.
21. Chow, G. C. , " Tests of Equa1ity Between Sets of Coefficient in Two Linear Regressions" Econometrica 28 ( 1960 ) 591-605.
*22. Committee to Prepare a Statement of Basic Accounting Theory, A Statement of Basic Accounting Theory( Evanston, Ill ; AAA, 1966 ) , p. l.
*23. Dawes, R. M., and B. Corrigan, " Linear Models in Decision Making" , Psychological Bulletin (Feb., 1974 ), pp.95-106.
24. Dopuch, N., and J. Ronen, "The Effects of Alternative Inventory Valuation Methods-An Experimental Study" , Journal of Accounting Research ( Autumn, 1973 ) , I pp.191-211.
25. Dunker, K., " On Problem Sloving " , Psychological Monographs ( 1945 ).
26. Dyckman, T. R., " The Effects of Alternative Accounting Techniques on Certain Management Decisions" , Journal of Accounting Research (Spring,1964 ), pp.9l-107.
27.───────, R. E. Hoskin, and R. J. Swieringa , " An Accounting Change and Information Processing Changes " , Accounting, Organization and Society ( 1982 ) , pp.l-12.
28. Haka, S., L. Friedman, and V. Jones, " Functional Fixation and Interference Theory An Theoretical and Empirical Investigation " , The Accounting Review ( July, 1986 ) , pp.455-474.
29. Hendriksen, E. S., Accounting Theory (Richard D. Irwin, 1982 ) .
30. Horngren, C. T. , Cost Accounting An Managerial Emphasis, Englewood Cliffs, N. J. Prentice-Hall, 1972.
31. Ijiri, Y., R. K. Jaedicke, and K. E. Knight, "The Effects of Accounting Alternatives on Management Decision, in R. K. Jaedicke, et al. , eds. , Research in Accounting Measurement (Evanston: American Accounting Association, 1966 ), pp. l86-199.
32. Jensen, R. E. , " An Experimental Design for Study of Effects of Accounting Variations in Decision Making" , Journal of Accounting Research (Autumn,1966 ), pp.224-238.
33. Johnston, J., Econometric Methods (2nd Edition, New York : McGraw-Hill Book Company, 1972 ) .
34. Libby, R., " Discussion of Cognitive Changes Induced by Accounting Changes Experimental Evidence on the Functional Fixation Hypothesis" , Journal of Accounting Research-Studies on Human Information Processing in Accounting (Suppl., 1976 ) , pp.l6-24.
35.─────, Accounting and Human Information Processing : Theory and Application, (Englewood Cliffs : Prentice-Hall, 1981 ) .
36.─────, and B. L. Lewis, " Human Information Processing Research in Accounting : The State of the Art " , Accounting, Organization and Society, Vol.l.7, No.3, 1982, pp.231-85.
*37. Maier, N. R. F., "Reasoning in Human: I. on Direction, J. Camp. Psychol., 1931, 10, pp. 115-143.
38. McCarthy, E. J., Basic Marketing : An Managerial Approach, Homewood, III Richard D. Irwin, 1964.
39. Mlynarczyk, F. A., "An Empirical Study of Accounting Methods and Stock Prices ", Journal of Accounting Research (Suppl., 1969 ) , pp.63-8l.
40. Ricks, W. E.," The Market`s Response to the 1974 LIFO Adoptions " , Journal of Accounting Research ( Autumn, 1982 ) , pp.367-387.
41. Siegel, S., Nonparametric Statistics for the Behavioral Sciences, New York : McGraw-Hill, 1956.
42. Slovic, P. and S. Lichtenstein, "Comparison of Bayesian and Regression Approach to the Study of Information Processing in Judgment" , Organizational Behavior and Human Performance (Nov., 1971), pp.649-744.
43. Sunder, S., " Relationship Between Accounting Changes and Stock Prices : Problems of Measurement and Some Empirical Evidence " , Empirical Research in Accounting : Selected Studies, Journal of Accounting Research, Supplement to Vol. 11(1973 ), pp. 1-45.
44. Swieringa, R. J., R. T. Dyckman, and R. E. Hoskin, " Empirical Evidence About the Effects of an Accounting Change on Information Processing " , in T. H. Burns, eds., Behavioral Experiments in Accounting II ( Ohio State University, 1979 ) , pp. 225-259.
45. Watson, D. S., Price Theory and Its Uses, Boston: Houghton Mifflin, 1968.
46. Willingham, J. J., and D. R. Carmichael, Auditing Concepts and Methods, McGraw-Hill, 1971.
47. Wilner N. A., and J. G. Birnberg, " Methodological Problems in Functional Fixation Research : Criticism and Suggestions" , Accounting, Organization and Society ( 1986 ) , pp.7l-80.

*表示該文獻作者為直接參閱，納入本研究部分，係參考其他文獻摘錄。
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/#G91NCCW1172012
資料類型 thesis
dc.contributor.advisor 杜榮瑞zh_TW
dc.contributor.author (Authors) 蔡佩芳zh_TW
dc.creator (作者) 蔡佩芳zh_TW
dc.date (日期) 1989en_US
dc.date.accessioned 12-May-2016 13:44:37 (UTC+8)-
dc.date.available 12-May-2016 13:44:37 (UTC+8)-
dc.date.issued (上傳時間) 12-May-2016 13:44:37 (UTC+8)-
dc.identifier (Other Identifiers) G91NCCW1172012en_US
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/96588-
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 名詞解釋………2
第三節 論文結構………3
第二章 文獻探討………5
第一節 會計上之人類資訊處理研究………5
第三節 功能固著的意義………8
第三節 會計方法變動與決策的關係………19
第四節 會計方法變動與決策過程的關係………22
第五節 本章彙總………33
第三章 研究方法與假設………37
第一節 受試樣本………37
第二節 研究設計………39
第三節 施測工具………46
第四節 統計分析方法………56
第五節 研究假設………58
第四章 研究結果………61
第一節 平均差異數………61
第二節 整體處理過程改變………70
第三節 自我洞察力分析………76
第四節 國內外實證研究結果之比較分析………88
第五章 結論、研究限制與建議………99
第一節 結論………99
第二節 研究限制………100
第三節 建議………101
參考書目………104
附錄A 正式問卷
A-l 前言………114
A-2 會計方法變動前提供給受試者的指示………115
A-3 會計方法變動前的20個產品定價決策………125
A-4 會計方法變動時提供給受試者的指示………129
A-5 會計方法變動後的20個產品定價決策………133
A-6 個人背景資料………137
附錄B 亂數表………139

圖表目錄
表3-1 問卷回收情形………38
表3-2 受試者之年齡、性別及主修學科之背景資料表………39
表3-3 受試者的分組方式………45
表3-4 變數數據的平均數、標準差………53
圖4-1 各組平均差異數的分佈情形………69
表4-1 受試者之平均差異數、及各組平均差異數之平均數、標準差………63
表4-2 平均差異數之Mann-Whitney檢定及Kruskal-Wallis檢定結果………64
表4-3 平均差異數之中位數檢定結果………67
表4-4 平均差異數之Mann-Whitney檢定及Kruskal-Wallis檢定結果(除去F組的極端值) ………68
表4-5 各組改變與未改變決策過程之人數及比率(α=0.05顯著水準) ………72
表4-6 各組改變及未改變決策過程之人數及此率(α=0.01顯著水準) ………73
表4-7 各組改變決策過程之比率的卡方檢定結果(α=0.05顯著水準) ………74
表4-8 各組改變決策過程之比率的卡方檢定結果(α=0.01顯著水準) ………74
表4-9 各組受試者之F值、及各組F值之平均數、中位數………75
表4-10 F值之Mann-Whitney檢定及Kruskal-Wallis檢定結果………77
表4-11 F值之中位數驗定結果………78
表4-12 自我洞察力分析(A組) ………79
表4-13 自我洞察力分析(B組) ………80
表4-14 自我洞察力分析(C組) ………81
表4-15 自我洞察力分析(D組) ………82
表4-16 自我洞察力分析(E組) ………83
表4-17 自我洞察力分析(F組) ………84
表4-18 自我洞察力分析(G組) ………85
表4-19 自我洞察力分析(H組) ………86
表4-20 各組自我洞察力的Kruskal-Wallis核定結果………88
表4-21 平均差異數之平均數的比較………91
表4-22 改變決策過程之受試者的比較………93
表4-23 自我洞察力的比較(需求彈性) ………94
表4-24 自我洞察力的比較(競爭性質) ………95
表4-25 自我洞察力的比較(產品單位成本) ………96		zh_TW
dc.source.uri (資料來源) http://thesis.lib.nccu.edu.tw/record/#G91NCCW1172012en_US
dc.title (題名) 會計方法變動對決策過程影響之研究zh_TW
dc.type (資料類型) thesisen_US
dc.relation.reference (參考文獻) 參考書目
一、中文部份
A.中文書簿
參考書目
*1.李蘭甫，管理經濟學，聯經出版事業公司，民國66年。
2.林清山，心理與教育統計學，東華書局，民國76年。
3.吳宗正，迴歸分析－理論與應用，復文書局，民國76年。
4.袁之琦、游恆山，心理學名詞辭典，五南圖書出版公司，民國75年。
5.張春興，心理學，東華書局，民國77年。
6.歐陽勛，經濟學原理，三民書局，民國77年。
7.鄭丁旺，中級會計學，自刊版，民國76年。
B.未出版論文(按年度排列)
1.顏漏有，會計資訊在管理決策上運用之研究，民國68年，(台北:政大會計研究所碩士論文)。
2.許文欽，企業會計政策與管理決策之關係，民國68年，(台北:政大會計研究所碩士論文)。
3.陳行健，迴歸分析在成本會計上應用之研究，民國68年，(台北:政大會計研究所碩士論文)。
4.劉立倫，由決策攸關性論透視樓型在會計上的應用及其評估，民國73年，(台北:政大會計研究所碩士論文)。
5.黃瑞祥，會計行為面之研究，民國75年，(台北:政大會計研究所碩士論文)。
6.廖思清，人類資訊處理在會計資訊系統設計上之應用研究，民國75年，(台北:政大會計研究所碩士論文)。
7.陳雲儀，會計變動對市場股價之影響，民國76年，(台北:政大會計研究所碩士論文)。
8.陳兆宏，審計人員內部控制判斷行為之研究，民國77年，(台北:政大會計研究所碩士論文)。

二、英文部份
1. Abdel-Khalik, A.R., and T.F. Keller, " Earning or Cash Flows : An Experiment on Functional Fixation and the Valuation of the Firm ", Studies in Accounting Research No.l6 ( American Accounting Association, 1979).
2. Adamson, R. E., Functional Fixedness as Related to Problem Solving : A Repetition of Three Experiments", Journal of Experimental Psychology (October 1952), pp.288-29l.
3. ──────, and D. W. Taylor, " Functional Fixedness as Related to Elapsed Time and to Set " Journal of Experimental Psychology (February 1954 ) , pp. 122-126.
*4. Accounting Principles Board, AICPA, " Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises " APB Statement No.4 (New York AICPA, 1970) par. 40.
5. Ashton, R. H., " Cognitive Changes Induced by Accounting Changes : Experimental Evidence on the Functional Fixation Hypothesis ", Journal of Accounting Research-Studies in Human Information Processing in Accounting ( Suppl. 1976 ) , pp.l-17.
6.──────, Human Information Processing in Accounting, 1982, American Accounting Association, (SAR #17).
7.──────, "The Predictive-Ability Criterion and User Prediction Models", The Accounting Review ( October, 1974) : 719-32.
8.──────, "Uses Prediction Models in Accounting : An Alternative Use", The Accounting Review ( October, 1975 ) : 710-22.
9.──────, and S. S. Kramer, Students as Surrogates in Behavioral Accounting Research : Some Evidence" , Journal of Accounting Research (Spring 1980 ) ,pp.l-15.
10. Ball, R., " Changes in Accounting Techniques and Stock Prices" , Empirical Research in Accounting : Selected Studies, Journal of Accounting Research, Supplement to Vol. 10 (1972) , pp.l-45.
11. Barnes, P., and V. Webb, " Management Information Changes and Functional Fixation : Some Experimental Evidence for the Public Sector " , Accounting, Organization and Society ( 1986 ) , pp.l-18.
12. Beaver, W. H., " The Behavior of Security Prices and Its Implications for Accounting Research Methods" , The Accounting Review ( Suppl. 1972 ), pp.407-437.
*13. Birch, H. G., and H. S. Rabinowitz, " The Negative Effect of Previous Experience on Productive Thinking " , Journal of Experimental Psychology ( Feb. 1951 ) , pp.l21-25.
14. Birnberg, J. G. , and R. Nath, " Implications of Behavioral Science for Managerial Accounting " , The Accounting Review (July, 1967 ) , pp.468-479.
15. Bloom, R., P. T. Elgers, and D. Murray, " Functional Fixation in Product Pricing : An Comparison of Individual and Groups ", Accounting, Organization and Society (1984 ) , pp.l-11.
16. Brown, R. M. , "Short-Range Market Reaction to Changes to Lifo Accounting Using Preliminary Earnings Announcement Dates " Journal of Accounting Research ( Spring, 1980 ) , pp.38-63.
*17. Brunswik, E., The Conceptal Framework of Psychology (University of Chicago, 1952 ) .
18. Bruns, W. J., " Inventory Valuation and Management Decision ". The Accounting Review ( Spring 1965); pp.345-357.
19.─────, "Accounting Information and Decision-Making Some Behavioral Hypothesis" The Accounting Review ( July, 1968 ) , pp.469-480.
20. Chang, D. L., and J. G. Birnberg, "Functional Fixity in Accounting Research Perspective and New Data", Journal of Accounting Research ( Autumn, 1977 ) , pp. 300-312.
21. Chow, G. C. , " Tests of Equa1ity Between Sets of Coefficient in Two Linear Regressions" Econometrica 28 ( 1960 ) 591-605.
*22. Committee to Prepare a Statement of Basic Accounting Theory, A Statement of Basic Accounting Theory( Evanston, Ill ; AAA, 1966 ) , p. l.
*23. Dawes, R. M., and B. Corrigan, " Linear Models in Decision Making" , Psychological Bulletin (Feb., 1974 ), pp.95-106.
24. Dopuch, N., and J. Ronen, "The Effects of Alternative Inventory Valuation Methods-An Experimental Study" , Journal of Accounting Research ( Autumn, 1973 ) , I pp.191-211.
25. Dunker, K., " On Problem Sloving " , Psychological Monographs ( 1945 ).
26. Dyckman, T. R., " The Effects of Alternative Accounting Techniques on Certain Management Decisions" , Journal of Accounting Research (Spring,1964 ), pp.9l-107.
27.───────, R. E. Hoskin, and R. J. Swieringa , " An Accounting Change and Information Processing Changes " , Accounting, Organization and Society ( 1982 ) , pp.l-12.
28. Haka, S., L. Friedman, and V. Jones, " Functional Fixation and Interference Theory An Theoretical and Empirical Investigation " , The Accounting Review ( July, 1986 ) , pp.455-474.
29. Hendriksen, E. S., Accounting Theory (Richard D. Irwin, 1982 ) .
30. Horngren, C. T. , Cost Accounting An Managerial Emphasis, Englewood Cliffs, N. J. Prentice-Hall, 1972.
31. Ijiri, Y., R. K. Jaedicke, and K. E. Knight, "The Effects of Accounting Alternatives on Management Decision, in R. K. Jaedicke, et al. , eds. , Research in Accounting Measurement (Evanston: American Accounting Association, 1966 ), pp. l86-199.
32. Jensen, R. E. , " An Experimental Design for Study of Effects of Accounting Variations in Decision Making" , Journal of Accounting Research (Autumn,1966 ), pp.224-238.
33. Johnston, J., Econometric Methods (2nd Edition, New York : McGraw-Hill Book Company, 1972 ) .
34. Libby, R., " Discussion of Cognitive Changes Induced by Accounting Changes Experimental Evidence on the Functional Fixation Hypothesis" , Journal of Accounting Research-Studies on Human Information Processing in Accounting (Suppl., 1976 ) , pp.l6-24.
35.─────, Accounting and Human Information Processing : Theory and Application, (Englewood Cliffs : Prentice-Hall, 1981 ) .
36.─────, and B. L. Lewis, " Human Information Processing Research in Accounting : The State of the Art " , Accounting, Organization and Society, Vol.l.7, No.3, 1982, pp.231-85.
*37. Maier, N. R. F., "Reasoning in Human: I. on Direction, J. Camp. Psychol., 1931, 10, pp. 115-143.
38. McCarthy, E. J., Basic Marketing : An Managerial Approach, Homewood, III Richard D. Irwin, 1964.
39. Mlynarczyk, F. A., "An Empirical Study of Accounting Methods and Stock Prices ", Journal of Accounting Research (Suppl., 1969 ) , pp.63-8l.
40. Ricks, W. E.," The Market`s Response to the 1974 LIFO Adoptions " , Journal of Accounting Research ( Autumn, 1982 ) , pp.367-387.
41. Siegel, S., Nonparametric Statistics for the Behavioral Sciences, New York : McGraw-Hill, 1956.
42. Slovic, P. and S. Lichtenstein, "Comparison of Bayesian and Regression Approach to the Study of Information Processing in Judgment" , Organizational Behavior and Human Performance (Nov., 1971), pp.649-744.
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