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題名 財務報告溝通功能之研究 作者 林明壽 貢獻者 鄭丁旺
林明壽日期 1985 上傳時間 14-十一月-2016 16:00:53 (UTC+8) 摘要 序言 壹目錄 貳圖表目次 肆第一章 緒論1 第一節 研究動機、問題及目的1 第二節 研究方法及限制4 第三節 論文結構5 第二章 溝通觀念與財務報告溝通模型8 第一節 溝通之觀念8 第二節 會計溝通模型16 第三節 財務報告溝通模型之分析22 第三章 環境因素之影響29 第一節 外界因素--社會文化及會計專業29 第二節 外界因素--企業組織與使用者35 第三節 人性因素--生理因素39 第四節 人性因素--心理因素45 第四章 資料的滙集與處理過程52 第一節 財務報告滙集之事項52 第二節 資料的滙集與處理56第三節 主管人員與審計人員之影響62 第五章 資訊的表達與傳播管道71 第一節 揭露之數量與形式71 第二節 財務報告之訊息78 第三節 訊息傳播之媒體與管道89 第六章 使用者及回饋101 第一節 使用者之角色101 第二節 回饋之性質106 第三節 組織內之回饋108 第四節 審計人員與使用者之回饋110 第七章 結論與建議116 第一節 結論116 第二節 未來研究之建議121 參考書目123錄圖表目次圖：1 — 1 本文之研究架構 5 2 — 1 簡單溝通模型11 2 — 2 Schramm單向溝通模型12 2 — 3 Schramm雙向溝通模型13 2 — 4 綜合模型13 2 — 5 溝通之程序15 2 — 6 會計溝通模型16 2 — 7 Jordan的財務會計模式18 2 — 8 動態會計溝通模型19 2 — 9 合併後動態溝通模型21 2 — 10 財務報告溝適模型23 3 — 1 環境複雜性與概念結構關係圖42 3 — 2 既定環境的抽象能力43 3 — 3 選擇環境下的最大抽象能力44表：5 — 1 投資者之資訊來源91 參考文獻 一、中文書籍1.李金銓著，大眾傳播學─社會、媒介、人，台北：三民書局，民國七十年初版。 2.李美枝著，社會心理學，台北：大洋出版社，民國七十三年七版。3.施智謀著，公司法，台北：三民書局，民國六十九年初版。4. R. M. Hodgetts, (Management: Theory, Process and Practice)許是祥譯，企業管理：理論、方法、實務，台北：中華企業管理發展中心，民國七十年一版。5. Walter B Meigs,O. Ray Whittington and Robert F Meigs, (Principle of Auditing) 馮拙人譯，審計學原理，台北：大中國圖書公司，民國七十一年。6.鄭丁旺著，中級會計學，台北：政大會計研究叢書，民國七十三年二版。7. H. Jophin Reith, (Behavior in Organizations)，鄭伯壎及林詩詮合譯，組織行為，台北：中華企業管理發展中心，民國七十二年三版。二、英文書局1. AAA, A Statement of Basic Accounting Theory, Evanston, Ill. 1966.2. AAA, Structure of Accounting Theory, Sarasota, Florida.3. Abdel-Khalik, A. Rashad & F. Thomas Keller, Earning or Cash Flow: An Experiment on Functional Fixation and the Valuation of the Firm, Evanston, Ill, AAA, 1979.4. AICPA, Statements on Auditing Standard, No. 1-39,台北：天一書局，民國七十一年。5. FASB, Financial Accounting Standard, Stamford, Connecticut, 1976.6. FASB, Statements No. 1-36 Concept No. 1-2, 台北：天一圖書公司，民國六十九年。7. FASB, Statement of Financial Accounting Concept No.5, Stamford, Connecticut, 1984.8. Glautier, M. W. E. and B. Underdown, Accounting Theory and Practice, Pitman Publishing Ltd., 1976.9. Handriksen, Eldon S., Accounting Theory, 4th ed., 台北：美亞書局，1982。10. Jophin, Bruce and James W. Pattillo, Effective Accounting Reports, Englewood Cliff, Prentice-Hall Inc., 1969.11. Lee, T. A., Company Financial Reporting, 2ed ed., Berkshire, Van Nostrand Reinhold Co. Ltd., 1982.12. Lev, Baruch, Accounting and Information Theory, Sarasota, Florida, AAA, 1969.13. McCullers, Levis D. and Richard G. Schroeder, Accounting Theory Text and Reading, 台北：天一圖書公司，民國七十二年。 14. Merrill, John C. and Ralph L. Lowenstein, Media, Message and Man: New Perspectives in Communication, New York: David Mckay Co. Inc., 1971.15. Most, Kenneth S., Accounting Theory, 2ed ed., 台北：華泰書局，1982。16. Muller, Gerhand G. and Charles H. Smith, Accounting : Book of Reading, Hinsdale, Illinois, The Dryden Press, 1979.17. Richardson, Lee, Dimension of Communication, New York: Meredith Co. 1969.三、期刊1. Abdel-Khalik, A Rashad. "The Entropy Law, Accounting Data, and Relevance to Decision-Making ," The Accounting Review, (April 1974), pp. 271-283.2. Adelberg, Arthur Harris. "A Methodology for Measuring the Understandability of Financial Report Messages," Journal of Accounting Research, (Autumn 1979), pp. 565-592.3. Aly, Hamdi F. and Jack I Duboff, "Statistical vs. Judgment Sampling: An Empirical Study of Auditing the Accounts Receivables of a Small Retail Store," The Accounting Review, (January 1971), pp. 119-128.4. Ashton, Robert H. "An Experimental Study of Internal Control Judgments," Journal of Accounting Research, (Spring 1974), pp. 143-157.5. Bailey, William T. "The Effects of Audit Reports on Chartered Financial Analysis` Perceptions of the Sources of Financial-Statement and Audit-Report Messages," The Accounting Review, (October 1981), pp. 882-896.6. Bedford, Norton M. and Vahe Baladouni, "A Communication Theory Appeoach to Accountancy," The Accounting Review, (October 1962), pp. 650-659.7. Baker, H Kent and John A. Haslem, "Information Needs of Individual Investors," The Journal of Accountancy, (November 1973), pp. 64-69.8. Birberg, Jacob C. "Key Objectives in Financial Reporting," Management Review, (August 1965), pp.14-17.9. Birnberg, Jacob G. "The Role of Accounting in Financial Disclosure," Accounting, Organization and Society, (1980), pp. 71-80.10. Birnberg, Jacob G. and Nicholas Dopuch,"A Conceptual Approach to the Framework for Disclosure," The Journal of Accountancy, (February 1963), pp. 56-63.11. Birnberg, Jacob G. and Raghu Nath, "Implication of Behavioral Science for Management Accounting," The Accounting Review, (July 1967), pp.12. Bloom, Robert, Pieter T. Elgers & Dennis Murray, " Functional Fixation in Product Pricing: A Comparision of Individual and Groups," Accounting, Organization and Society, (1984), pp. 1-11.13. Brown, Paul R. "Independent Auditor Judgment in the Evaluation of Internal Audit Functions," Journal of Accounting Research, (Autumn 1983), pp. 444-455.14. Chen, Kung H, and Edward L. Summers, "A Study of Reporting Probabilistic Accounting Figures," Accounting, Organization and Society, (1981), pp. 1-15.15. Collins Frank and John A. Yeakel, "Range Estimate in Financial Statement: Help or Hindrance?" The Journal of Accountancy, (July 1979), pp. 73-78.16. Dermer, Jerry D. "Cognitive Characteristic and the Perceived Importance of Information," The Accounting Review, (July 1973), pp. 511-519.17. Driver, Michael J. and Theodore J. Mock, "Human Information Processing, Decision Style Theory, and Accounting Information Systems," The Accounting Review, (July 1975), pp. 490-508.18. Hammill, Alan. "Simplified Financial Statements," The Accountant`s Magazine, (July 1979), pp. 241-243.19. Jones, C. P. & R. H. Litzenberger, "Quarterly Earning Reports and Intermediate Stock Price Trends," Journal of Finance, (March 1970), pp. 143-148.20. Joyce, Edward J. "Expert Judgment in Audit Program Planning," Supplement to Journal of Accounting Research, (1976), pp. 29-67.21. Kaplan, Robert A. & Richard Roll, "Investor Evaluation of Accounting Information: Some Empirical Evidence," Journal of Business, (April 1972), pp. 225-257.22. Keys, David E."Confidence Interval Financial Statements: An Empirical Investigation," Journal of Accounting Research, (Autumn 1978), pp. 389-399.23. Langenderfer, Harold Q. "A Conceptual Framework for Financial Reporting, "The Journal of Accountancy, (July 1973), pp. 46-55.24. Lewis, Barry L. "Expert Judgment in Auditing: An Expected Utility Approach," Journal of Accounting. Research, (Autumn 1980), pp. 594-602.25. McMonnies, P. N. "Should We Scrop Financial Reports ?" The Accounting Review, (December 1984), pp. 487-488.26. Miller, Henry. "Environmental Complexity and Financial Reports," The Accounting Review, (Jonuary 1972), pp. 31-37.27. Ng, David S. "An Information Economics Analysis of Financial Reporting and External Auditing," The Accounting Review, (October 1978), pp. 910-920.28. Oliver, Bruce L. "A Study of Confidence Interval Financial Statements," Journal of Accounting Research, (Spring .1972), pp. 154-166.29. Oliver, Bruce L. "The Semantic Differentical : A Device for Mearuring the Interpersonal Communication of Selected Accounting Concepts," Journal of Accounting Research (Autumn 1974), pp. 299-316.30. Pashalian, Siroon and William J. E. Crissy, " Corporate Annual Reports are Difficult, Dull Reading, Human Interest Value Low, Survey Shows," The Journal of Accountancy, (August 1952), pp. 215-216.31. Pratt, Jamie. "Post-Cognitive Structure: Its Determinants and Relationship to Perceived Information Use and Predicitive Accuracy," Journal of Accounting Research,(Spring 1982), pp. 189-209.32. Revsine, Lawrence. "Data Expansion and Conceptual Structure," The Accounting Review, (January 1971), pp. 704-711.33. Smith, James E. and Nora P. Smith, "Readability: A Measure of the Performance of the Communication Function of Financial Reporting," The Accounting Review, (July 1971), pp. 552-561.34. Soper, Fred J. and Robert Dolphin, "Readability and Corporate Annual Reports," The Accounting Review, (April 1964), pp. 358-362.35. Zeghal, Denniel. "Timeliness of Accounting Reports and Their Informational Content on the Capital Market," Journal of Business Finance & Accounting, (Autumn 1984), pp. 367-380.四、未出版著作1.許俐雅，審計溝通功能之研究--投資者對審計報告之了解，國立政治大學會計研究所碩士論文，民國七十三年。2.陳世敏，中文可讀性公式試擬，國立政治大學新聞研究所碩士論文，民國六十六年。 3.翁曉音，就投資者與債權人的資訊需要論財務報表之目的，私立東吳大學會計研究所碩士論文，民國六十七年。4.劉立倫，由決策攸關性論透視模型在會計上的應用及其評估，國立政治大學會計研究所碩士論文，民國七十三年。5. Salter, John Harvey, An Application of Selected Comminication Concept to Education, PH. D. Dissertation, Louisiana State University and Agricultural and Mechanical College, 1975. 關聯 國立政治大學
會計研究所
碩士
73資料類型 thesis dc.contributor.advisor 鄭丁旺 dc.contributor.author (作者) 林明壽 dc.creator (作者) 林明壽 zh_TW dc.date (日期) 1985 dc.date.accessioned 14-十一月-2016 16:00:53 (UTC+8) - dc.date.available 14-十一月-2016 16:00:53 (UTC+8) - dc.date.issued (上傳時間) 14-十一月-2016 16:00:53 (UTC+8) - dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/103950 - dc.description.abstract (摘要) 序言 壹目錄 貳圖表目次 肆第一章 緒論1 第一節 研究動機、問題及目的1 第二節 研究方法及限制4 第三節 論文結構5 第二章 溝通觀念與財務報告溝通模型8 第一節 溝通之觀念8 第二節 會計溝通模型16 第三節 財務報告溝通模型之分析22 第三章 環境因素之影響29 第一節 外界因素--社會文化及會計專業29 第二節 外界因素--企業組織與使用者35 第三節 人性因素--生理因素39 第四節 人性因素--心理因素45 第四章 資料的滙集與處理過程52 第一節 財務報告滙集之事項52 第二節 資料的滙集與處理56第三節 主管人員與審計人員之影響62 第五章 資訊的表達與傳播管道71 第一節 揭露之數量與形式71 第二節 財務報告之訊息78 第三節 訊息傳播之媒體與管道89 第六章 使用者及回饋101 第一節 使用者之角色101 第二節 回饋之性質106 第三節 組織內之回饋108 第四節 審計人員與使用者之回饋110 第七章 結論與建議116 第一節 結論116 第二節 未來研究之建議121 參考書目123錄圖表目次圖：1 — 1 本文之研究架構 5 2 — 1 簡單溝通模型11 2 — 2 Schramm單向溝通模型12 2 — 3 Schramm雙向溝通模型13 2 — 4 綜合模型13 2 — 5 溝通之程序15 2 — 6 會計溝通模型16 2 — 7 Jordan的財務會計模式18 2 — 8 動態會計溝通模型19 2 — 9 合併後動態溝通模型21 2 — 10 財務報告溝適模型23 3 — 1 環境複雜性與概念結構關係圖42 3 — 2 既定環境的抽象能力43 3 — 3 選擇環境下的最大抽象能力44表：5 — 1 投資者之資訊來源91 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) 73 dc.title (題名) 財務報告溝通功能之研究 zh_TW dc.type (資料類型) thesis dc.relation.reference (參考文獻) 一、中文書籍1.李金銓著，大眾傳播學─社會、媒介、人，台北：三民書局，民國七十年初版。 2.李美枝著，社會心理學，台北：大洋出版社，民國七十三年七版。3.施智謀著，公司法，台北：三民書局，民國六十九年初版。4. R. M. Hodgetts, (Management: Theory, Process and Practice)許是祥譯，企業管理：理論、方法、實務，台北：中華企業管理發展中心，民國七十年一版。5. Walter B Meigs,O. Ray Whittington and Robert F Meigs, (Principle of Auditing) 馮拙人譯，審計學原理，台北：大中國圖書公司，民國七十一年。6.鄭丁旺著，中級會計學，台北：政大會計研究叢書，民國七十三年二版。7. H. Jophin Reith, (Behavior in Organizations)，鄭伯壎及林詩詮合譯，組織行為，台北：中華企業管理發展中心，民國七十二年三版。二、英文書局1. AAA, A Statement of Basic Accounting Theory, Evanston, Ill. 1966.2. AAA, Structure of Accounting Theory, Sarasota, Florida.3. Abdel-Khalik, A. Rashad & F. Thomas Keller, Earning or Cash Flow: An Experiment on Functional Fixation and the Valuation of the Firm, Evanston, Ill, AAA, 1979.4. AICPA, Statements on Auditing Standard, No. 1-39,台北：天一書局，民國七十一年。5. FASB, Financial Accounting Standard, Stamford, Connecticut, 1976.6. FASB, Statements No. 1-36 Concept No. 1-2, 台北：天一圖書公司，民國六十九年。7. FASB, Statement of Financial Accounting Concept No.5, Stamford, Connecticut, 1984.8. Glautier, M. W. E. and B. Underdown, Accounting Theory and Practice, Pitman Publishing Ltd., 1976.9. Handriksen, Eldon S., Accounting Theory, 4th ed., 台北：美亞書局，1982。10. Jophin, Bruce and James W. Pattillo, Effective Accounting Reports, Englewood Cliff, Prentice-Hall Inc., 1969.11. Lee, T. A., Company Financial Reporting, 2ed ed., Berkshire, Van Nostrand Reinhold Co. Ltd., 1982.12. Lev, Baruch, Accounting and Information Theory, Sarasota, Florida, AAA, 1969.13. McCullers, Levis D. and Richard G. Schroeder, Accounting Theory Text and Reading, 台北：天一圖書公司，民國七十二年。 14. Merrill, John C. and Ralph L. Lowenstein, Media, Message and Man: New Perspectives in Communication, New York: David Mckay Co. Inc., 1971.15. Most, Kenneth S., Accounting Theory, 2ed ed., 台北：華泰書局，1982。16. Muller, Gerhand G. and Charles H. Smith, Accounting : Book of Reading, Hinsdale, Illinois, The Dryden Press, 1979.17. Richardson, Lee, Dimension of Communication, New York: Meredith Co. 1969.三、期刊1. Abdel-Khalik, A Rashad. "The Entropy Law, Accounting Data, and Relevance to Decision-Making ," The Accounting Review, (April 1974), pp. 271-283.2. Adelberg, Arthur Harris. "A Methodology for Measuring the Understandability of Financial Report Messages," Journal of Accounting Research, (Autumn 1979), pp. 565-592.3. Aly, Hamdi F. and Jack I Duboff, "Statistical vs. Judgment Sampling: An Empirical Study of Auditing the Accounts Receivables of a Small Retail Store," The Accounting Review, (January 1971), pp. 119-128.4. Ashton, Robert H. "An Experimental Study of Internal Control Judgments," Journal of Accounting Research, (Spring 1974), pp. 143-157.5. Bailey, William T. "The Effects of Audit Reports on Chartered Financial Analysis` Perceptions of the Sources of Financial-Statement and Audit-Report Messages," The Accounting Review, (October 1981), pp. 882-896.6. Bedford, Norton M. and Vahe Baladouni, "A Communication Theory Appeoach to Accountancy," The Accounting Review, (October 1962), pp. 650-659.7. Baker, H Kent and John A. Haslem, "Information Needs of Individual Investors," The Journal of Accountancy, (November 1973), pp. 64-69.8. Birberg, Jacob C. "Key Objectives in Financial Reporting," Management Review, (August 1965), pp.14-17.9. Birnberg, Jacob G. "The Role of Accounting in Financial Disclosure," Accounting, Organization and Society, (1980), pp. 71-80.10. Birnberg, Jacob G. and Nicholas Dopuch,"A Conceptual Approach to the Framework for Disclosure," The Journal of Accountancy, (February 1963), pp. 56-63.11. Birnberg, Jacob G. and Raghu Nath, "Implication of Behavioral Science for Management Accounting," The Accounting Review, (July 1967), pp.12. Bloom, Robert, Pieter T. Elgers & Dennis Murray, " Functional Fixation in Product Pricing: A Comparision of Individual and Groups," Accounting, Organization and Society, (1984), pp. 1-11.13. Brown, Paul R. "Independent Auditor Judgment in the Evaluation of Internal Audit Functions," Journal of Accounting Research, (Autumn 1983), pp. 444-455.14. Chen, Kung H, and Edward L. Summers, "A Study of Reporting Probabilistic Accounting Figures," Accounting, Organization and Society, (1981), pp. 1-15.15. Collins Frank and John A. Yeakel, "Range Estimate in Financial Statement: Help or Hindrance?" The Journal of Accountancy, (July 1979), pp. 73-78.16. Dermer, Jerry D. "Cognitive Characteristic and the Perceived Importance of Information," The Accounting Review, (July 1973), pp. 511-519.17. Driver, Michael J. and Theodore J. Mock, "Human Information Processing, Decision Style Theory, and Accounting Information Systems," The Accounting Review, (July 1975), pp. 490-508.18. Hammill, Alan. "Simplified Financial Statements," The Accountant`s Magazine, (July 1979), pp. 241-243.19. Jones, C. P. & R. H. Litzenberger, "Quarterly Earning Reports and Intermediate Stock Price Trends," Journal of Finance, (March 1970), pp. 143-148.20. Joyce, Edward J. "Expert Judgment in Audit Program Planning," Supplement to Journal of Accounting Research, (1976), pp. 29-67.21. Kaplan, Robert A. & Richard Roll, "Investor Evaluation of Accounting Information: Some Empirical Evidence," Journal of Business, (April 1972), pp. 225-257.22. Keys, David E."Confidence Interval Financial Statements: An Empirical Investigation," Journal of Accounting Research, (Autumn 1978), pp. 389-399.23. Langenderfer, Harold Q. "A Conceptual Framework for Financial Reporting, "The Journal of Accountancy, (July 1973), pp. 46-55.24. Lewis, Barry L. "Expert Judgment in Auditing: An Expected Utility Approach," Journal of Accounting. Research, (Autumn 1980), pp. 594-602.25. McMonnies, P. N. "Should We Scrop Financial Reports ?" The Accounting Review, (December 1984), pp. 487-488.26. Miller, Henry. "Environmental Complexity and Financial Reports," The Accounting Review, (Jonuary 1972), pp. 31-37.27. Ng, David S. "An Information Economics Analysis of Financial Reporting and External Auditing," The Accounting Review, (October 1978), pp. 910-920.28. Oliver, Bruce L. "A Study of Confidence Interval Financial Statements," Journal of Accounting Research, (Spring .1972), pp. 154-166.29. Oliver, Bruce L. "The Semantic Differentical : A Device for Mearuring the Interpersonal Communication of Selected Accounting Concepts," Journal of Accounting Research (Autumn 1974), pp. 299-316.30. Pashalian, Siroon and William J. E. Crissy, " Corporate Annual Reports are Difficult, Dull Reading, Human Interest Value Low, Survey Shows," The Journal of Accountancy, (August 1952), pp. 215-216.31. Pratt, Jamie. "Post-Cognitive Structure: Its Determinants and Relationship to Perceived Information Use and Predicitive Accuracy," Journal of Accounting Research,(Spring 1982), pp. 189-209.32. Revsine, Lawrence. "Data Expansion and Conceptual Structure," The Accounting Review, (January 1971), pp. 704-711.33. Smith, James E. and Nora P. Smith, "Readability: A Measure of the Performance of the Communication Function of Financial Reporting," The Accounting Review, (July 1971), pp. 552-561.34. Soper, Fred J. and Robert Dolphin, "Readability and Corporate Annual Reports," The Accounting Review, (April 1964), pp. 358-362.35. Zeghal, Denniel. "Timeliness of Accounting Reports and Their Informational Content on the Capital Market," Journal of Business Finance & Accounting, (Autumn 1984), pp. 367-380.四、未出版著作1.許俐雅，審計溝通功能之研究--投資者對審計報告之了解，國立政治大學會計研究所碩士論文，民國七十三年。2.陳世敏，中文可讀性公式試擬，國立政治大學新聞研究所碩士論文，民國六十六年。 3.翁曉音，就投資者與債權人的資訊需要論財務報表之目的，私立東吳大學會計研究所碩士論文，民國六十七年。4.劉立倫，由決策攸關性論透視模型在會計上的應用及其評估，國立政治大學會計研究所碩士論文，民國七十三年。5. Salter, John Harvey, An Application of Selected Comminication Concept to Education, PH. D. Dissertation, Louisiana State University and Agricultural and Mechanical College, 1975.
