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題名 由組織理論觀點探討管理會計之運作 作者 邱純枝 貢獻者 鄭丁旺
邱純枝日期 1985 上傳時間 14-十一月-2016 16:00:57 (UTC+8) 摘要 論文提要不論企業規模之大小，會計資訊在管理過程中均扮演著一個相當重要的角色，而管理功能中又以規劃、控制為維持組織生命延續之要素，故本文擬由組織理論的觀點探討組織控制之模式及其設計同時並對管理會計在這方面的應用再做較深入之研究。本研究係採文獻探討方式進行，首先說明管理會計與組織理論的發展，並分析管理會計所含之基本假設；其次，由組織行為層面探討管理會計與組織控制之關係；最後，再由開放系統（Open system）的觀點介紹組織控制之設計、控制之模式及其在管理會計上的含意，以期對管理會計與組織控制的結合有更探入的了解與認識。本文共分五章，約六、七萬字。
圖表目次 伍第一章 緒論1第一節 研究背景及問題1第二節 研究目的及本文架構2第三節 研究方法、範圍及限制4第二章 管理會計與組織理論7第一節 管理會計之發展7第二節 組織理論之發展15第三節 組織理論對管理會計之影響25第三章 管理會計在組織控制上之功能42第一節 管理功能42第二節 組織與控制46第三節 管理會計─組織控制之工具60第四章 開放系統之組織控制與管理會計83第一節 開放系統84第二節 自律控制模式與管理會計90第三節 社會子系統之控制型態與管理會計104第五章 結論122第一節 結論122第二節 未來研究方向126參考書目128圖表目次圖1 — 1 本文研究架構4 3 — 1 回饋控制54 3 — 2 前瞻控制55 3 — 3 Porter & Lawler之激勵模式68 4 — 1 開放系統85 4 — 2 視組織為一開放系統86 4 — 3 自律控制模式95 4 — 4 控制過程之必要條件95表4 — 1 控制之社會及資訊條件110 4 — 2 不同控制型態下管理會計資訊的效用115參考文獻 一、中文書籍1.幸世間著，成本會計概要（台北：五南圖書出版公司，民國六十五年）2.林財源著，管理會計，（台北：華泰書局，民國七十三年） 3.金成隆著，管理會計之權變理論：探索性研究，（台北：政大會計研究所碩士論文，民國七十三年六月） 4.陳振銑著，管理會計，（台北：華泰書局，民國六十七年） 5.許士軍著，管理學，（台北：東華書局，民國七十一年二版）6. Hodgetts, Richard M. (Management: Theory, Process and Practice, 2nd, ed.)，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）7. McGregor, Douglas, (The Professional Manager)，許是祥譯，行為科學與管理，（台北：中華企業管理發展中心，民國六十二年）8.謝安田著，企業管理（台北：五南圖書出版公司，民國七十一年）英文期刊：1. Ansari, S. C., “Towards an Open Systems Approach to Budgeting,” Accounting, Organizations and Society ,(1979), pp. 149-162.2. Baiman, S., “Agency Research in Managerial Accounting : A Survey,” Journal of Accounting Literature , ( Spring 1982) pp. 154-213.3. Birnberg, Jacob, G., Lawrence Turopolec, and. S. Mark Young, “The Organizational Context of Accounting,” Accounting, Organization and Society, Vol. 8. (1983), pp. 111-129.4. Boulding, kenneth E., “General Systems Theory-The Skeleton of Science,” Management Science, Vol. 2. (April 1956), pp. 197-208.5 Burchell S., C. Clubb; A. Hopwood ; J. Hughes ; and N. Nahapiet. “The Roles of Accounting in Organizations and Society,” Accounting, Organization and Society, Vol. 5. No. 1. (1980), pp. 5-27.6. Collins, Frank, “Managerial Accounting Systems and Organizational Control: A Role Perspective,” Accounting, Organization and Society, Vol. 7. No. 2. (1982), pp. 107 -122.7. Demski, J. S., and D. M. Kreps, “Models in Managerial Accounting,” Journal of Accounting Research, (1982), pp. 117-140.8. Feltham, G. A., “The Value of Information,” The Accounting Review, (Oct. 1968), pp. 684-696.9. Flamholtz, Eric G., “The Process of Management in Managerial Accounting: A Psycho-Technical Systems Perspective,” Accounting, Organization and Society, Vol. 5. No. 1. (1980), pp 31-42.10. Golembiewski, Robert T., “ Accountancy as a Function of Organizational Theory,” The Accounting Review, (April 1964), pp. 333-341.11. Hopwood, Anthony G.,“ Leadership Climate and the Use of Accounting Data in Performance Evaluation,” The Accounting Review, (July 1974), pp. 485-495.12. Johnson, H. Thomas, “The Role of Accounting History in the Study of Modern Business Enterprise,” The Accounting Review, (July 1975), pp. 444-450.13. _______ , “Toward a New Understanding of Nineteenth-Century Cost Accounting,” The Accounting Review, (July 1981), pp. 510-518.14. Kaplan, Robert S., “ The Evolution of Management Accounting,” The Accounting Review, (July 1984), pp. 390-418.15. McMahon, J. T., and Ivancevich J. M., “ A Study of Control in a Manufacturing Organization: Managers and Non-managers , ” Administrative Science Quarterly, (March 1976), pp. 66-83.16. Merchant, Kenneth A. ,“The Design of the Corporate Budgeting Systems: Influence of Managerial Behavior and Performance,” The Accounting Review, (October 1981), pp. 813-829.17. Mockler, Robert J., “The Systems Approach to Business Organization and Decision Making,” Management : A Book of Readings, ed. Horold Koontz and Cyril O`Donnell, (New York: McGraw-Hill Book Co., 1972) pp. 31-36.18. Otley, D.T., and A. J. Berry, “Control, Organization and Accounting,” Accounting, Organization and Society, Vol. 5. No. 2. (1980), pp. 231-244.19. Ouchi, William G., “A Conceptual Framework for the Design of Organizational Control Mechanism,” Management Science, (September 1979), pp. 833-848.20. _______ ,“Markets, Bureaucracies, and Clans,” Administrative Science Quarterly Vol. 25. ( March 1980), pp. 129-141.21. Schiff, Micharl, and Arie Y. Lewin, “ The Impact of people on Budgets,” The Accounting Review, (April 1970), pp. 229-269.22. Shackleton, Ken, “ Management Accounting and Behavioral Science,” Management Decision, (April 1977), pp. 126-149.23. Williamson, Oliver E., “Markets and Hierarchies: Some Elementary Consideration,”American Accounting Association, Vol. 63. No. 2. (May 1973), pp. 316-325.英文書籍1. Ackoff, Russell C., A Concept of Corporate Planning, (New York：John Wiley & sons, Inc., 1970)2. Anthony, Robert N., Planning and Control Systems, A Framework for Analysis, (Boston, Mass.: Graduate School of Business Administration, Harvard University, 1965)3. Barnard, Chester I., The Functions of the Executive, (Cambridge MA: Harvard University Press, 1968)4. Beer, S., Decision and Control, (New York: John Wiley & Sons, Inc., 1966)5. Burns, Tom, and G. M. Stalker, The Management of Innovation, (London: Tavistock Publications, 1961)6. Caplan, Edwin H., Management Accounting and Behavioral Science, (Mass.: Addison-Wesley Publishing Inc., 1971)7. Chenhall, Robert H., Graeme C. Harrison, and David J. H. Walson, The Organizational Context of Management Accounting, (Marshfield, Mass.: Pitman Publishing Inc., 1982)8. Demski, J., Information Analysis, 2nd. ed.,(Mass.: Addison-Wesley, 1980)9. _______ , and G. Feltham, Cost Determination: A Conceptual Approach,(Iowa State University Press, 1976)10. Dermer, Jerry, Management Planning and Control Systems, (Homewood, Ill.: Richard D. Irwin, Inc., 1977)11. Etzioni, A., A Comparative Analysis of Complex Organizations, (New York: Free Press, 1961)12. Fayol, Henri, General and Industrial Management, translated by Constance Storrs, (London: Urwin Brothers Limitted, 1969)13. Filley, Alan C., Rober J. House, and Steven Kerr, Managerial Process and Organizational Behavior, (Glenview, Ill.: Scott, Foresman & Company, 1976)14. Hopwood, Anthony, Accounting and Human Behavior, ( Englewood. Cliffs, N.J.: Prentice-Hall, Inc., 1974 )15. Horngren Charles T., Cost Accounting: A Managerial Emphasis, 5th. ed., (台北：東南書局翻印，1982 )16. Kaplan, Robert S., Advanced Management Accounting, (台北：華泰書局翻印， 1982 )17. Kast F. E. and. James E. Rosenzweig, Organization and Management: A System Approach, 2nd. ed.,(New York: McGraw-Hill Book, Co., 1974)18. Katz, Daniel and Rober L. Kahn, Social Psychology of Organizations, (New York: John Wiley & Sons, Inc., 1966)19. Koontz, Harold and Cyril O`Donnell, Essentials of Management, (New York: McGraw-Hill Book Co., 1974)20._______, Principles of Management: An Analysis of Managerial Functions, 5th. ed., (New York: McGraw-Hill Book Co., 1972)21. Liket, Rensin, The Human Organization: Its Management and Value, (New York: McGraw-Hill, Inc., 1967)22. Maciariello, Joseph A., Management Control Systems, (台北：華泰書局翻印， 1984)23. Silverman, D., The Theory of Organizations, (London: Hernemann, 1970)24. Summers, Edward L., An Introduction to Accounting for Decision Making and Control, (Homewood, Ill.: Richard D. Irwin, Inc., 1974)25. Tannenbaum, A. S., Control in Organizations, (New York: McGraw-Hill, Book Co., 1968)26. Tosi, Henri, “The Human Effects of Managerial Budgeting Systems,” Managerial Accounting: The Behavioral Foudations, J. Leslie Livingstone ed.,(Ohio: Grid, Inc., 1975)27. Weiner, Norbert, Cybernetics, (Cambridge, Mass,: M.I.T. Press, 1984)28. _______, The Human Use of Human Being: Cybernetics and Society, (Boston: Houghton Mifflin Co., 1950)29. Welsch, Glenn A., Budgeting : Profit Planning and control 4th. ed., (Englewood Cliffs, N.J.: Prentice-Hall, Inc., 1976) 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) 邱純枝 dc.creator (作者) 邱純枝 zh_TW dc.date (日期) 1985 dc.date.accessioned 14-十一月-2016 16:00:57 (UTC+8) - dc.date.available 14-十一月-2016 16:00:57 (UTC+8) - dc.date.issued (上傳時間) 14-十一月-2016 16:00:57 (UTC+8) - dc.identifier.uri (URI) http://nccur.lib.nccu.edu.tw/handle/140.119/103951 - dc.description.abstract (摘要) 論文提要不論企業規模之大小，會計資訊在管理過程中均扮演著一個相當重要的角色，而管理功能中又以規劃、控制為維持組織生命延續之要素，故本文擬由組織理論的觀點探討組織控制之模式及其設計同時並對管理會計在這方面的應用再做較深入之研究。本研究係採文獻探討方式進行，首先說明管理會計與組織理論的發展，並分析管理會計所含之基本假設；其次，由組織行為層面探討管理會計與組織控制之關係；最後，再由開放系統（Open system）的觀點介紹組織控制之設計、控制之模式及其在管理會計上的含意，以期對管理會計與組織控制的結合有更探入的了解與認識。本文共分五章，約六、七萬字。 dc.description.abstract (摘要) 圖表目次 伍第一章 緒論1第一節 研究背景及問題1第二節 研究目的及本文架構2第三節 研究方法、範圍及限制4第二章 管理會計與組織理論7第一節 管理會計之發展7第二節 組織理論之發展15第三節 組織理論對管理會計之影響25第三章 管理會計在組織控制上之功能42第一節 管理功能42第二節 組織與控制46第三節 管理會計─組織控制之工具60第四章 開放系統之組織控制與管理會計83第一節 開放系統84第二節 自律控制模式與管理會計90第三節 社會子系統之控制型態與管理會計104第五章 結論122第一節 結論122第二節 未來研究方向126參考書目128圖表目次圖1 — 1 本文研究架構4 3 — 1 回饋控制54 3 — 2 前瞻控制55 3 — 3 Porter & Lawler之激勵模式68 4 — 1 開放系統85 4 — 2 視組織為一開放系統86 4 — 3 自律控制模式95 4 — 4 控制過程之必要條件95表4 — 1 控制之社會及資訊條件110 4 — 2 不同控制型態下管理會計資訊的效用115 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) 由組織理論觀點探討管理會計之運作 zh_TW dc.type (資料類型) thesis dc.relation.reference (參考文獻) 一、中文書籍1.幸世間著，成本會計概要（台北：五南圖書出版公司，民國六十五年）2.林財源著，管理會計，（台北：華泰書局，民國七十三年） 3.金成隆著，管理會計之權變理論：探索性研究，（台北：政大會計研究所碩士論文，民國七十三年六月） 4.陳振銑著，管理會計，（台北：華泰書局，民國六十七年） 5.許士軍著，管理學，（台北：東華書局，民國七十一年二版）6. Hodgetts, Richard M. (Management: Theory, Process and Practice, 2nd, ed.)，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）7. McGregor, Douglas, (The Professional Manager)，許是祥譯，行為科學與管理，（台北：中華企業管理發展中心，民國六十二年）8.謝安田著，企業管理（台北：五南圖書出版公司，民國七十一年）英文期刊：1. Ansari, S. C., “Towards an Open Systems Approach to Budgeting,” Accounting, Organizations and Society ,(1979), pp. 149-162.2. Baiman, S., “Agency Research in Managerial Accounting : A Survey,” Journal of Accounting Literature , ( Spring 1982) pp. 154-213.3. Birnberg, Jacob, G., Lawrence Turopolec, and. S. Mark Young, “The Organizational Context of Accounting,” Accounting, Organization and Society, Vol. 8. (1983), pp. 111-129.4. Boulding, kenneth E., “General Systems Theory-The Skeleton of Science,” Management Science, Vol. 2. (April 1956), pp. 197-208.5 Burchell S., C. Clubb; A. Hopwood ; J. Hughes ; and N. Nahapiet. “The Roles of Accounting in Organizations and Society,” Accounting, Organization and Society, Vol. 5. No. 1. (1980), pp. 5-27.6. Collins, Frank, “Managerial Accounting Systems and Organizational Control: A Role Perspective,” Accounting, Organization and Society, Vol. 7. No. 2. (1982), pp. 107 -122.7. Demski, J. S., and D. M. Kreps, “Models in Managerial Accounting,” Journal of Accounting Research, (1982), pp. 117-140.8. Feltham, G. A., “The Value of Information,” The Accounting Review, (Oct. 1968), pp. 684-696.9. Flamholtz, Eric G., “The Process of Management in Managerial Accounting: A Psycho-Technical Systems Perspective,” Accounting, Organization and Society, Vol. 5. No. 1. (1980), pp 31-42.10. Golembiewski, Robert T., “ Accountancy as a Function of Organizational Theory,” The Accounting Review, (April 1964), pp. 333-341.11. Hopwood, Anthony G.,“ Leadership Climate and the Use of Accounting Data in Performance Evaluation,” The Accounting Review, (July 1974), pp. 485-495.12. Johnson, H. Thomas, “The Role of Accounting History in the Study of Modern Business Enterprise,” The Accounting Review, (July 1975), pp. 444-450.13. _______ , “Toward a New Understanding of Nineteenth-Century Cost Accounting,” The Accounting Review, (July 1981), pp. 510-518.14. Kaplan, Robert S., “ The Evolution of Management Accounting,” The Accounting Review, (July 1984), pp. 390-418.15. McMahon, J. T., and Ivancevich J. M., “ A Study of Control in a Manufacturing Organization: Managers and Non-managers , ” Administrative Science Quarterly, (March 1976), pp. 66-83.16. Merchant, Kenneth A. ,“The Design of the Corporate Budgeting Systems: Influence of Managerial Behavior and Performance,” The Accounting Review, (October 1981), pp. 813-829.17. Mockler, Robert J., “The Systems Approach to Business Organization and Decision Making,” Management : A Book of Readings, ed. Horold Koontz and Cyril O`Donnell, (New York: McGraw-Hill Book Co., 1972) pp. 31-36.18. Otley, D.T., and A. J. Berry, “Control, Organization and Accounting,” Accounting, Organization and Society, Vol. 5. No. 2. (1980), pp. 231-244.19. Ouchi, William G., “A Conceptual Framework for the Design of Organizational Control Mechanism,” Management Science, (September 1979), pp. 833-848.20. _______ ,“Markets, Bureaucracies, and Clans,” Administrative Science Quarterly Vol. 25. ( March 1980), pp. 129-141.21. Schiff, Micharl, and Arie Y. Lewin, “ The Impact of people on Budgets,” The Accounting Review, (April 1970), pp. 229-269.22. Shackleton, Ken, “ Management Accounting and Behavioral Science,” Management Decision, (April 1977), pp. 126-149.23. Williamson, Oliver E., “Markets and Hierarchies: Some Elementary Consideration,”American Accounting Association, Vol. 63. No. 2. (May 1973), pp. 316-325.英文書籍1. Ackoff, Russell C., A Concept of Corporate Planning, (New York：John Wiley & sons, Inc., 1970)2. Anthony, Robert N., Planning and Control Systems, A Framework for Analysis, (Boston, Mass.: Graduate School of Business Administration, Harvard University, 1965)3. Barnard, Chester I., The Functions of the Executive, (Cambridge MA: Harvard University Press, 1968)4. Beer, S., Decision and Control, (New York: John Wiley & Sons, Inc., 1966)5. Burns, Tom, and G. M. Stalker, The Management of Innovation, (London: Tavistock Publications, 1961)6. Caplan, Edwin H., Management Accounting and Behavioral Science, (Mass.: Addison-Wesley Publishing Inc., 1971)7. Chenhall, Robert H., Graeme C. Harrison, and David J. H. Walson, The Organizational Context of Management Accounting, (Marshfield, Mass.: Pitman Publishing Inc., 1982)8. Demski, J., Information Analysis, 2nd. ed.,(Mass.: Addison-Wesley, 1980)9. _______ , and G. Feltham, Cost Determination: A Conceptual Approach,(Iowa State University Press, 1976)10. Dermer, Jerry, Management Planning and Control Systems, (Homewood, Ill.: Richard D. Irwin, Inc., 1977)11. Etzioni, A., A Comparative Analysis of Complex Organizations, (New York: Free Press, 1961)12. Fayol, Henri, General and Industrial Management, translated by Constance Storrs, (London: Urwin Brothers Limitted, 1969)13. Filley, Alan C., Rober J. House, and Steven Kerr, Managerial Process and Organizational Behavior, (Glenview, Ill.: Scott, Foresman & Company, 1976)14. Hopwood, Anthony, Accounting and Human Behavior, ( Englewood. Cliffs, N.J.: Prentice-Hall, Inc., 1974 )15. Horngren Charles T., Cost Accounting: A Managerial Emphasis, 5th. ed., (台北：東南書局翻印，1982 )16. Kaplan, Robert S., Advanced Management Accounting, (台北：華泰書局翻印， 1982 )17. Kast F. E. and. James E. Rosenzweig, Organization and Management: A System Approach, 2nd. ed.,(New York: McGraw-Hill Book, Co., 1974)18. Katz, Daniel and Rober L. Kahn, Social Psychology of Organizations, (New York: John Wiley & Sons, Inc., 1966)19. Koontz, Harold and Cyril O`Donnell, Essentials of Management, (New York: McGraw-Hill Book Co., 1974)20._______, Principles of Management: An Analysis of Managerial Functions, 5th. ed., (New York: McGraw-Hill Book Co., 1972)21. Liket, Rensin, The Human Organization: Its Management and Value, (New York: McGraw-Hill, Inc., 1967)22. Maciariello, Joseph A., Management Control Systems, (台北：華泰書局翻印， 1984)23. Silverman, D., The Theory of Organizations, (London: Hernemann, 1970)24. Summers, Edward L., An Introduction to Accounting for Decision Making and Control, (Homewood, Ill.: Richard D. Irwin, Inc., 1974)25. Tannenbaum, A. S., Control in Organizations, (New York: McGraw-Hill, Book Co., 1968)26. Tosi, Henri, “The Human Effects of Managerial Budgeting Systems,” Managerial Accounting: The Behavioral Foudations, J. Leslie Livingstone ed.,(Ohio: Grid, Inc., 1975)27. Weiner, Norbert, Cybernetics, (Cambridge, Mass,: M.I.T. Press, 1984)28. _______, The Human Use of Human Being: Cybernetics and Society, (Boston: Houghton Mifflin Co., 1950)29. Welsch, Glenn A., Budgeting : Profit Planning and control 4th. ed., (Englewood Cliffs, N.J.: Prentice-Hall, Inc., 1976)
