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題名 管理會計之權變理論 : 探索性研究
作者 金成隆
貢獻者 郭崑謨
金成隆
日期 1984
上傳時間 14-Nov-2016 15:59:32 (UTC+8)
摘要 論文提要
財務會計與管理會計是會計學的兩大體系。財務會計在理論發展上已獲有相當豐碩的成果，相對的，探討管理會計理論的文獻猶如鳳毛麟角，致使管理會計尚無一套完整之理論存在。
本文係就國內次級資料進行探索性研究，冀能瞭解目前管理會計的理論現況，及未來應發展的方向。
玆將各章內容扼要說明如下：
第一章為緒論，就研究背景及問題、研究目的、研究架構與方法，及研究範圍與限制，加以扼要說明。
第二章旨在探討管理會計的理論。
第三章為組織理論的概述。
第四章旨在說明管理會計與組織理論的關係，並進一步探論權變理論以前之各階段組織理論與管理會計的關係。
第五章旨在探討管理會計之權變理論的意義、內容及基本模式，並進一步提出修正後的模式芻議。
第六章為結論。
序言 叁
圖表目次 玖
第一章 導論1
第一節 研究背景、問題及目的1
第二節 研究架構與研究方法3
第三節 研究範圍與研究限制6
第二章 管理會計理論之評述9
第一節 管理會計之意義與目的9
第二節 管理會計的起源17
第三節 管理會計的理論評述21
第三章 組織理論之概論35
第一節 權變理論以前的組織理論35
第二節 權變理論的意義、範疇及發展44
第三節 環境與組織結構之關係52
第四節 技術與組織結構之關係60
第四章 管理會計與組織理論的關係73
第一節 管理會計與組織系絡的相關性73
第二節 管理會計與組織結構的關係80
第三節 管理會計與古典組織理論的關係87
第四節 管理會計與中期組織理論的關係93
第五章 管理會計之權變理論的架構芻議110
第一節 管理會計之權變理論的意義110
第二節 管理會計之權變理論的起源115
第三節 管理會計之權變理論的內容(一)122
第四節 管理會計之權變理論的內容(二) 131
第五節 管理會計之權變理論的架構芻議144
第六章 結論與建議154
第一節 結論154
第二節 未來研究之建議158
參考書目162
圖表目次
圖
1 - 1 本文之研究架構5
3 - 1 環境與組織之關係51
3 - 2 一般環境與特定環境對組織系統的關係56
3 - 3 技術的類型63
4 - 1 傳統組織理論下的組織運作82
4 - 2 新組織理論下的組織運作84
5 - 1 管理會計系統與其它系統的關係112
5 - 2 組織可視為一個複合系統113
5 - 3 布朗與華特豪斯的研究範圍123
5 - 4 布朗與華特豪斯的研究架構124
5 - 5 海斯的評估模式126
5 - 6 技術類型129
5 - 7 會計資訊系統之權變架構132
5 - 8 設計管理控制系統的觀念架構136
5 - 9 獨立變項與控制工具之關係138
5 - 10莫強之研究架構141
5 - 11管理會計之權變理論的基本架構145
5 - 12管理會計之權變理論的模式芻議147
表
5 - 1 有關管理會計之權變理論之文獻的基本架構144 - 1
參考文獻 一、中文書籍
1.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。
2.陳定國著，企業管理，台北：三民書局，民國七十年八月。
3.許士軍著，管理學，台北：東華書局，民國七十二年六月三版。
4.彭文賢著，組織原理，台北：三民書局，民國七十二年十月。
5.謝相慶著，組織設計的權變理論之分析，台北：政大公共行政研究所碩士論文，民國六十八年六月。
二、中文期刊
1.郭崑謨著，「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。
英文期刊：
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 Ojbective. "Long Range Objectives of the Management Profession." Accountancy 107 (May 1959): 72.
6. Anthony, Nobert N. "The Rebirth of Cost Accounting." Management Accounting (October 1975): 13-16.
7. Ballow, Van. "Technological Routineness and Intra-Unit Structure in CPA Firms." The Accounting Review (January 1982): 88-104.
8. Birnberg, Jacob G., and Raghu Nath. “Implication of Behaviour Science for Managerial Accounting." The Accounting Review (July 1967): 468-479.
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, Organizations and Society No. 1 (1980): 5-27.
11. Caplan, Edwin H., "Behavioral Assumptions of Management Accounting." The Accounting Review (July 1966) : 496-509.
12.________. "Behavioral Assumptions of Mangement Accounting: Reports of a Field Study." The Accounting Review (April 1968): 342-352.
13. Collins, Frank. "The Interaction of Budget Characteristics and Personality Variables with Budgetary Response Attitutes. " The Accounting Review (April 1978): 324-335.
14. Colville, Ian. "Reconstructuring `behavioural accounting`." Accounting, Organizations and Society, No. 2. (1981): 119-132.
15. Daft, Ricard L., and Norman B. Maclntosh. "A New Approach to Design and Use of Management Information." California Management Review (Fall 1978): 82-92.
16. Dill, William R., "Environment as an Influence on Managerial Autonomy," Adminstrative Science Quarterly (March 1958): 409-443.
17. Duncan, Robert B., "Characteristics of Organizational Environments and Perceived Environmental Uncertainty. "Administrative Science Quarterly (September 1972): 313-327.
18. Emery, F. E., and E. L. Trist. "Causal Texture of Organizational Environment." Human Relation (Feb. 1965): 21-32.
19. Golembiewski, Robert T., "Accounting as a Function of Organizational Theory." The Accounting Review (April 1964): 331-341.
20. 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.
21. Gordon, Lawrence A., and V. K. Narayanan. "Management Accounting Systems, Perceived Environmental Uncertainty and Organization Structure: An Empirical Investigation." Accounting, Organizations and Society No. 1 (1984): 33-47.
22. Hage, Jerald, and Michae Aiken. "Routine Technology, Social Structure, and Organization Goals." Administrative Science Quarterly. (September 1969): 366-376.
23. Hayes, David C., "The Contingency Theory of Managerial Accounting." The Accounting Review (January 1977): 22-39.
24. _______ , "The Contingency Theory of Managerial Accounting: A Reply." The Accounting Review (April 1978): 530-533.
25. 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.
26. Hirst, Mark K., "Accounting Information and the Evaluation of Subordinate Performance: A Situational approach." The Accounting Review (October 1981):
771-784.
27. Hofstedt, Thomas R. and James. C. Kinard. “A Strategy for Behavioral Accounting Research." The Accounting Review (January 1970): 38-54.
28. 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.
29.________ , " Leadship Climate and the Use of Accounting Data in Performance Evaluation. " The Accounting Review (July 1974): 485-495.
30.________ , "Toward an Organizational Perspective for the Study of Accounting and Information Systems. " Accounting, Organizations and Society No. 1 (1978): 3-13.
31. Khandwalla, Pradip N., "The Effect of Different Types of Competition on the Use of Management Controls." Journal of Accounting Research (Autumn 1972)
: 275-285.
32. Korman, Abraham K., "On The Development" of Contingency Theories of Leadership : Some Methodological Considerations and a Possible Alternatives." Journal of Applied Psychology, No. 3(1973): 384-387.
33. Merchant, Kenneth A., "The Design of the Corporate Budgeting Systems: Influences on Managerial Behavior and Performance. " The Accounting Review (October 1981): 813-829.
34. NAA, Committee on Management Accounting Practices."Objective of Management Accounting. " Management Accounting (Nov. 1982).
35. National Association of Accountants, "MAP Committee Promulgates Definition of Management Accounting." Management Accounting (January 1981): 57-58.
36. Otley, David T., "Budget Use and Managerial Performance." Journal of Accounting Research (Spring 1978) : 122-149.
37. Perrow, Charles. "A Framework for the Comparative Analysis of Organization." American Sociological Review , Vol. 32 (1967): 194-208.
38. 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.
39. Sathe, Vijay. "The Relevance of Mordern Theory for Managerial Accounting. "Accounting, Organizations and Society, No. 1 (1978): 89-92.
40. Schiff, Micharl, and Arie Y. Lewin. "The Impact of People on Budgets." The Accounting Review (April 1970): 259-268.
41. Schackleton, Ken, "Management Accounting and Behavioral Science." Management Decision (1977): 126-149.
42. Tiesson, Peter, and J. H. Waterhouse. "The Contingency Theory of Managerial Accounting: A Comment." The Accounting Review (April 1978): 523-529.
43. Waterhouse, J. H., and P. Tiesson. "A Contingency Framework for Management Accounting Systems Research. "” Accounting, Organizations and Society (1978): 65-76.
44. Watson, David J. H., and J. V. Baumler. "Transfer Pricing: A Behavioral Context." The Accounting Review (July 1975): 466-474.
英文書籍
1. AAA, Committee to Prepare a Statement of Basic Accounting Theory. A Statement of Basic Accounting Theory. Sarasota, 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 I11.: 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. Bruns, William J., Jr. and Don T. DcCoster. Accounting and It’s Behavioral Implications. N. Y. McGraw-Hill Book Company, 1969.
7. Burns, Tom, and G. M. Stalker, The Management of Innovation. London: Tavistock Publications, 1961.
8. Caplan, Edwin H., Management Accounting and Behavioral Science. Mass.: Addison-Wesley Publishing Inc., 1971.
9. Chandler, Alfred D., Strategy and Structure. Cambridge, Mass.: The M. I. T. Press, 1962.
10. Chatfield, Michael. A History of Accounting Thought, rev. ed., Huntington, N. Y.: Robert E. Kreiger Publishing Company, 1977.
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. Dermer, Jerry. Management Planning and Control Systems. Homewood. I11.: Ricard D. Irwin, Inc., 1977.
13. Galbraith, Jay R., Designing Complex Organizations. Reading, Mass.: Addison-Wesley Publishing Company, 1973.
14.________ , Organization Design. Reading, Mass.: Addison-Wesley Publishing Company, 1977.
15. Geller, Louis. and Jae K. Shim. Readings in Cost and Management Accounting. 台北：華泰書局,1980.
16. Gordon, Myron, and Gordon Shillinglaw. Accounting: A Management Approach, 5th ed., Homewood I11.: Richard D. Irwin Inc., 1974.
17. Hall, R. H., Structure and Process. Englewood Cliffs, N. Y.: Prentice Hall, Inc., 1972.
18. Hartley, Ronald V., Cost and Managerial Accounting. 台北：華泰書局翻印,1983.
19. Hayes, David C., "The Contingency Theory of Managerial Accounting: An Empirical Test of an Assessment Model." Ph. D. dissertation, The Ohio State University.
20. Helbriegel, Don and John W. Slocum. Management: A Contingency Approach. Reading, Mass.: Addison-Wesley 1974.
21. Hickson, David J., C. R. Hinings; C. J. McMillion; and J. P. Schwitter. "The Culture-Free Context of Organization Structure: A Tri-National Comparison." Sociology (Jan. 1974): 59-80.
22. Hendrikson, Eldon S., Accounting Theory, 4th ed., Homewood, I11.: Richard D. Irwin Inc., 1982.
23. Hopwood, Anthony G, Accounting and Human Behavior. Englewood Cliffs, New Jersey: Prentice-Hall, Inc., 1976.
24. Horngren, Charles T., Cost Accounting: A Managerial Emphasis, 3rd ed. Englewood, Cliffs, New Jersey: Prentice-Hall, Inc., 1972.
25. Kast, Fremont E. and Jamese. Rosenzweig. Contingency Views of Organization and Management. Chicago: Science Research Association, Inc., 1973.
26.________ , Organization and Management: A System Approach, 2nd ed. New York: McGraw-Hill Book, Co., 1974.
27. Livingstone, J. Leslie. (ed.)Management Accounting: The Behavioral Foundations. Ohio: Grid, Inc., 1975.
28. Luthans, F., Introduction to Management: A Contingency Approach. N. Y.: McGraw-Hill Book Co., 1976.
29. NAA, Committee on Management Accounting Practices, Statement on Management Accounting Practices, June 1973.
30. Sowell, Ellis Mart. The Evolution of the Theories and Techniques of Standard costs, Alabama: University of Alabama Press, 1973.
31. Steers, Richard M., Organizational Effectiveness: A Behavioral View. Santa Monica, California: Goodyear Publishing Co., In., 1977.
32. Summers, Edward L., An Introduction to Accounting for Decision Making and Control. Homewood, I11.: Ricard D. Irwin, Inc., 1974.
33. Thompson, James D., Organizations in Action. N. Y. McGraw-Hill Book Co., 1967.
34. Woodward, Joan, Management and Technology. London : Her Majesty’s Stationary Office, 1958.
關聯 國立政治大學
會計研究所
碩士
72
資料類型 thesis
dc.contributor.advisor 郭崑謨
dc.contributor.author (Authors) 金成隆
dc.creator (作者) 金成隆zh_TW
dc.date (日期) 1984
dc.date.accessioned 14-Nov-2016 15:59:32 (UTC+8)-
dc.date.available 14-Nov-2016 15:59:32 (UTC+8)-
dc.date.issued (上傳時間) 14-Nov-2016 15:59:32 (UTC+8)-
dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/103930-
dc.description.abstract (摘要) 論文提要
財務會計與管理會計是會計學的兩大體系。財務會計在理論發展上已獲有相當豐碩的成果，相對的，探討管理會計理論的文獻猶如鳳毛麟角，致使管理會計尚無一套完整之理論存在。
本文係就國內次級資料進行探索性研究，冀能瞭解目前管理會計的理論現況，及未來應發展的方向。
玆將各章內容扼要說明如下：
第一章為緒論，就研究背景及問題、研究目的、研究架構與方法，及研究範圍與限制，加以扼要說明。
第二章旨在探討管理會計的理論。
第三章為組織理論的概述。
第四章旨在說明管理會計與組織理論的關係，並進一步探論權變理論以前之各階段組織理論與管理會計的關係。
第五章旨在探討管理會計之權變理論的意義、內容及基本模式，並進一步提出修正後的模式芻議。
第六章為結論。
dc.description.abstract (摘要) 序言 叁
圖表目次 玖
第一章 導論1
第一節 研究背景、問題及目的1
第二節 研究架構與研究方法3
第三節 研究範圍與研究限制6
第二章 管理會計理論之評述9
第一節 管理會計之意義與目的9
第二節 管理會計的起源17
第三節 管理會計的理論評述21
第三章 組織理論之概論35
第一節 權變理論以前的組織理論35
第二節 權變理論的意義、範疇及發展44
第三節 環境與組織結構之關係52
第四節 技術與組織結構之關係60
第四章 管理會計與組織理論的關係73
第一節 管理會計與組織系絡的相關性73
第二節 管理會計與組織結構的關係80
第三節 管理會計與古典組織理論的關係87
第四節 管理會計與中期組織理論的關係93
第五章 管理會計之權變理論的架構芻議110
第一節 管理會計之權變理論的意義110
第二節 管理會計之權變理論的起源115
第三節 管理會計之權變理論的內容(一)122
第四節 管理會計之權變理論的內容(二) 131
第五節 管理會計之權變理論的架構芻議144
第六章 結論與建議154
第一節 結論154
第二節 未來研究之建議158
參考書目162
圖表目次
圖
1 - 1 本文之研究架構5
3 - 1 環境與組織之關係51
3 - 2 一般環境與特定環境對組織系統的關係56
3 - 3 技術的類型63
4 - 1 傳統組織理論下的組織運作82
4 - 2 新組織理論下的組織運作84
5 - 1 管理會計系統與其它系統的關係112
5 - 2 組織可視為一個複合系統113
5 - 3 布朗與華特豪斯的研究範圍123
5 - 4 布朗與華特豪斯的研究架構124
5 - 5 海斯的評估模式126
5 - 6 技術類型129
5 - 7 會計資訊系統之權變架構132
5 - 8 設計管理控制系統的觀念架構136
5 - 9 獨立變項與控制工具之關係138
5 - 10莫強之研究架構141
5 - 11管理會計之權變理論的基本架構145
5 - 12管理會計之權變理論的模式芻議147
表
5 - 1 有關管理會計之權變理論之文獻的基本架構144 - 1
dc.format.extent 115 bytes-
dc.format.mimetype text/html-
dc.relation (關聯) 國立政治大學
dc.relation (關聯) 會計研究所
dc.relation (關聯) 碩士
dc.relation (關聯) 72
dc.title (題名) 管理會計之權變理論 : 探索性研究zh_TW
dc.type (資料類型) thesis
dc.relation.reference (參考文獻) 一、中文書籍
1.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。
2.陳定國著，企業管理，台北：三民書局，民國七十年八月。
3.許士軍著，管理學，台北：東華書局，民國七十二年六月三版。
4.彭文賢著，組織原理，台北：三民書局，民國七十二年十月。
5.謝相慶著，組織設計的權變理論之分析，台北：政大公共行政研究所碩士論文，民國六十八年六月。
二、中文期刊
1.郭崑謨著，「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。
英文期刊：
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 Ojbective. "Long Range Objectives of the Management Profession." Accountancy 107 (May 1959): 72.
6. Anthony, Nobert N. "The Rebirth of Cost Accounting." Management Accounting (October 1975): 13-16.
7. Ballow, Van. "Technological Routineness and Intra-Unit Structure in CPA Firms." The Accounting Review (January 1982): 88-104.
8. Birnberg, Jacob G., and Raghu Nath. “Implication of Behaviour Science for Managerial Accounting." The Accounting Review (July 1967): 468-479.
9. Bruns, William. J. and John H. Waterhouse. "Budgetary Control and Organization Structure. "Journal of Accounting Research (Autumn 1975): 177-203.
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