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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 12-五月-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 (作者) 蔡佩芳 zh_TW dc.creator (作者) 蔡佩芳 zh_TW dc.date (日期) 1989 en_US dc.date.accessioned 12-五月-2016 13:44:37 (UTC+8) - dc.date.available 12-五月-2016 13:44:37 (UTC+8) - dc.date.issued (上傳時間) 12-五月-2016 13:44:37 (UTC+8) - dc.identifier (其他 識別碼) G91NCCW1172012 en_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………114A-2 會計方法變動前提供給受試者的指示………115A-3 會計方法變動前的20個產品定價決策………125A-4 會計方法變動時提供給受試者的指示………129A-5 會計方法變動後的20個產品定價決策………133A-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/#G91NCCW1172012 en_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) thesis en_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.649-744.43. 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。 zh_TW
