| Reference: | 一、中文書籍（依筆劃序）
1.呂亞力，政治學方法論，初版，（台北：三民書局，民國六十八年）
2.林清山，多變項分析統計法，（台北：東華書局，民國六十九年）
3.鄭丁旺，現值會計，（台北：政大會計研究叢書，民國六十九年）
4. Sprague, Jr., R. H. & Carlson, E. D., (Building Effective Decision Support Systems, 1982), 梁定澎譯，決策支援系統，（台北，松崗電腦圖書公司，民國72年）
二、英文書籍：（依字母序）
1. AAA Committee report, A Statement of Basic Accounting Theory, 5th, ed. (Evanston, Ill. AAA, 1973)
2. AAA, A Statement of Basic Accounting Theory, 5th (Sarasota, Florida, 1973)
3. AAA Committee Report, Statement on Accounting Theory & Theory Acceptance, (Evanston, Ill: AAA, 1977)
4. Abdel-Khalik, A. R. & Ajinkya, B. B., Empirical Research in Accounting: A Methodological Viewpoint (Evanston, Ill; AAA, 1979)
5. Abdel-Khalik, A Rashad & Keller, Thomas F, Earning or Cash Flows: An Experiment on Functional Fixation and the Valuation of the Firm. (Evanston, Ill, AAA, 1979)
6. Accounting Standards Steering Committee, The Corporate Report, (London, 1975)
7. Ashton, R. A., Human Information Processing in Accounting, (Evanston, Ill: AAA, SAR# 17, 1982)
8. Bedford, N. M., Extensions in Accounting Disclosure , (Prentice-Hall Inc., Englewood Cliffs, N. J., 1973)
9. Burns, Jr., W. J. & DeCoster, Don T., Accounting and its Behavioral Implications, (McGraw-Hill ; Inc., 1969)
10. Burns, T. J. & Hendrikson, Harvey S., The Accounting Sample, 2nd. ed. (McGraw-Hill Inc., 1972)
11. Chambers, R. J., Accounting, Evaluation and Economic Behavior, (Prentice, Hall, Inc., 1966)
12. Charlesworth, J. C., Comtemporary Political Analysis, (New York, 1967)
13. Dale, Erness, Reading in Management : Landmarks & New Frontiers, (New York: McGraw-Hill Co., 1965)
14. Dam, Gees Van, Trends in Managerial and Financial Accounting, (Netherland: H. E Stenfert Kroese B. V, 1978)
15. Duncan, W. J., Elements of Management, (Hindale, Ill,: Dryden Press, 1975).
16. FASB, Statements No.1-36 Concepts. No.1-2，初版，(台北，天一圖書公司，民國69年）
17. Feltham, G. A., Information Evaluation, (Evanston, Ill: AAA SAR# 5, 1972)
18. Glautier, M. W. E. & Underdown, B., Accounting Theory and Practice. (Pitman Publishing Ltd., 1976)
19. Gross, L., Symposium on Socialogical Theory, (New York, 1959)
20. Hendriksen, Eldon S., Accounting Theory, 4th, ed.（台北，美亞書局，1982 ) 2
21. Hendriksen, E. S. & Budge, B. P., Comtemporary Accounting Theory,（台北，天一圖書公司，民國71年）
22. Hierulff, H. E., The Economics of Decision: A Practical Decision System for Business and Management , (Port washington, New York: Kennikat Press, 1976)
23. Ijiri, Yuji, The Foundations of Accounting Measurement: A Methematical, Economic and Behavior Inquiry, (Prentice-Hall, Inc., 1967)
24. Ijiri, Yuji, Theory of Accounting Measurement, (Evanston, Ill: AAA Sar# 11, 1975)
25. Irancevish, J. M., Donnelly, Jr., J. H., and Gibson, J. L., Managing for Performance, (Dallas, Taxas: Business Publication Inc., 1980)
26. .Mautz, R. H., Financial Reporting by Diverfied Companies, (New York: Financial Executive Research Foundation, Inc., 1968)
27. McDonald, Deniel L., Comparative Accounting Theory, (Addison-Wesley Publishing Company, Inc., 1972)
28, Meehan, Eugene J, The Theory and Method of Political Analysis, (Homewood, Ill., 1965)
29. Mock, T. J., Measurement and Accounting Information Criteria, (Evanston, Ill: AAA, SAR# 13, 1976)
30. Most, Kenneth S., Accounting Theory, 2nd, ed.（台北，華泰書局，1982)
31. Neter, J. & Wasserman, W., Applied Linear Statistical Models-Regression,（台北，華泰書局，民國69年）
32. Parsons, Talcott & Shils Edward, Toward a General Theory of Action, (New York, 1951)
33. Prakash, P. & Rappaport, Alfred, Publish Reporting of Corporate Financial Forecasting, (Commerce Clearing House, Inc., Chicago, Ill. 1974)
34. Schwartz, S., Human Judgements and Decision process (Academic press, 1975)
35. Schroder, H. M., Driver, M. J., and Streufert, S., Human information Processing, (Holt, Rinehart and Winston, Inc., 1967)
36. Scott, G. M. & Troberg, Pontus, Eighty-Eight International Accounting Problems in Rank Order of Importance-a Delphi Evaluation, (Evanston, Ill,:AAA. 1980)
37. Simon, H. A., Administrative Behavior, 3rd. ed.（台北，巨浪出版社，1976 )
38. Sullivan, W. G. & Claycombe, W. W., Foundatmentals of Forecasting, (Reston, Virginia: Reston Publishing Company, Inc., 1977)
39. Wasby, Stephen L., Political Science: The Disicipline and its Dimensions, (New York, 1970)
40. Wexley, K. N. & Yukl, C. A., Organization Behavior and Personnel Psychology, (台北，華泰書局，民國71年 )
貳：英文期刊
1. AAA Committee Report, "Accounting Valuation Bases" The Accounting Review (July, 1972), PP. 535-573.
2. AAA Committee Report, "An Evaluation of External Reporting Practices", The Accounting Review, ( Supplement to Vol: 44, 1969), PP. 79-123.
3. Abdel-Khalik, A. R. & El-Sheshai, K., "Information Choice and Unilization in an Experiment on Default Prediction", Journal of Accounting Research, (Autumn, 1980), PP. 325-42
4. Ashton, R. H., "Sensitivity of Multi-Attribute Decision Models to Alternative Specifications of Weighting Scheme Parameters", Journal of Business Research, (September, 1980), PP. 341-59.
5. Ashton, R. H., "Cognitive Changes Include by Accounting Changes. Experimental Evidence on the Functional Fixation Hypothesis " Supplement to Journal of Accounting Research, 1976, PP. 1-17.
6. Ashton, R. H., "An Experiment Study of Internal Control Judgements", Journal of Accounting Research, (Spring, 1974), PP. 143-57.
7. Ashton, R. H., "The Predictive-Ability Criterion and User Prediction Models", The Accounting Review, (Oct. 1974, PP. 719-732.
8. Ashton, R. H., & Kramer, S. S., "Students an Surrogates in Behavioral Accounting Research: Some Evidence", Journal of Accounting Research, (Spring, 1980), PP. 1-15.
9. Beaver, W. H., "Current Trends in Corporate Disclosure", Journal of Accountancy, (January, 1978) pp. 44-52.
10. Beaver, W. H., "Market Efficiency", The Accounting Research, (January, 1981), PP. 23-37.
11. Beaver, W. H., ; Kennelly, J. W., ; And Voss, M. M., "Predictive Ability as a Criterion for the evaluation of Accounting Data", The Accounting Review, (October, l968), PP. 675-683.
12. Bedford, N. M. & Baladouni, V., "A Communication Theory Approach to Accountancy", The Accounting Review, (Oct. 1962), PP. 650-59.
13. Bowman, E. H., "Consistency and Optimality in Managerial Decision Making", Management Science, (January, 1963) pp. 310-21.
14. Buckmaster, D., Copeland, R. M., and Dascher, P. E., "The Relative Predictive Ability of Three Accounting Income Models" Accounting and Business Research, (Summer, 1977) PP. 177-86.
15. Chang, D. L. & Birnberg, J. C., "Functional Fixity in Accounting Research: Prescriptive and New Data" Journal of Accounting Research, (Autumn, 1977) P. 300-312.
16. Cooper, W. W., Dopuch, N. & Keller, T. F., "Budgetary Disclosure and Other Suggestions for Improving Accounting Reports", The Accounting Review , (Oct, 1968), PP. 640-648.
17. Dawes, R. M. & Corrigan, B., "Linear Models in Decision Making", Psychological Bulletin, (Feb, 1974), PP. 95-106.
18. Demski, Jodel S., "Choice Among Financial Reporting Alternatives", The Accounting Review, (April, 1974) PP. 221-32.
19. Dermer, J. D., "Cognitive Characteristics and the Perceived Importance of Information", The Accounting Review, (July, 1973), pp. 511-19.
20. Dopuch, N., & Sunder, S., "FASB’s Statement on Objectives and Elements of Financial Accounting: A Review", The Accounting Review, (January, 1980), pp. 1-20.
21. Driver, M. J. & Mock, T. J., "Human Information Processing, Decision Style Theory, and Accounting Information Systems", The Accounting Review, (July, 1975) PP. 490-508.
22. Dudycha, L. W. & Naylor, J. C., "Characteristics of the Human Inference Process in complex choice behavior situations" Organizational Behavior and Human Performance, (September, 1966), pp. 110-128.
23. Fama, E. F., "Efficient capital Markets: A review of theory and empirical work", Journal of Finance, (May, 1970), PP. 383-417.
24. Edwards, E. O., "The State of Current Value Accounting", The Accounting Review, (April, 1975), PP. 235-45.
25. Einhorn, H. J. & Hogarth, R. M., "Uniting Weighting Schemes for Decision Making", Organizational Behavior and Human Performance, (April, 1975), pp. 171-92.
26. Feltham, G. A., & Demski, J. S., "The use of models in information evaluation", The Accounting Review, (Oct, 1970), PP. 623-40.
27. Firth, M., "Consensus Views and Judgement Models in Materiality Decision", Accounting, Organizations and Society, Vol 4, No: 4, (1979), PP. 283-95.
28. Foster Ⅲ , T. W., & Vickrey, D., "The information content of stock dividend announcements", The Accounting Review, (April, 1978), PP. 360-70.
29. Goldberg, L. R., "Simple Model or Simple Processes?" Some Research on Clinical Judgements", American Psychologist (July, 1968), P.488.
30. Goldberg, L. R., "Man versus model of man: A rationale plus some evidence, for a method of improving on Clinical Inferences", Psychological Bulletin, (June, 1970), PP. 422-432.
31. Goldberg, L. R & Werts, C. E., "The Realiability of Clinicians` Judgement: A Multitrait-Multimethod Approach", Journal of Consulting Psychology, ( June, 1976), PP. 13-22.
32. Gonedes, N. J., "Efficient Capital Markets and External Accounting", The Accounting Review, (January, 1972), pp. 11-21.
33. Harrell, A. M., "The Decision-Making Behavior of Air Force Officers and Management Control Process", The Accounting Review, (Oct. 1977), PP.833-41.
34. Hicks, J. O., Jr. "An Examination of Accounting Interest Groups` Differential Perceptions of Innovations", The Accounting Review, (April, 1978), pp. 371-89.
35. Hoffman, P. J., Slovic, P. & Rorer, L. R., "An Analysis-of-Variance model for the assessment of configural cue utilization in clinical judgement" Psychological Bulletin, (May, 1968) PP. 338-49.
36. Hofstedt, T. H., "Some Behavioral Parameters of Financial Analysis", The Accounting Review, (Oct, 1972), PP. 679-92.
37. Hofsted, T. R. & Hughes, G. D., "An Experimental Study of the Judgement Element in Disclosure Decisions", The Accounting Review, (April, 1977), pp. 379-95.
38. Ijiri, Yuji,"On Budgetary Principles and Budget Auditing and Standards", The Accounting Review, (Oct, 1968), PP. 662-7.
39. Jensen, R. E., "Empirical Evidence From Behavioral Science: Fish out of Water", The Accounting Review, (July, 1970), PP. 502-12.
40. John, C. P. & Litzenberger, R. H., "Quarterly Earnings Reports and Intermediate Stock Price Trends", Journal of Finance, (March, 1970), PP. 143-8.
41. Johnson, Orace, "Toward an `event` Theory of Accounting", The Accounting Review, (Oct, 1970) pp. 641-53.
42. Johnson, O., & Gunn, S., "Conflict Resolution: The Market and/or Accounting?", The Accounting Review, (Oct., 1974), PP. 649-663.
43. Kaplan, R. A. & Roll, R., "Investor Evaluation of Accounting Information: Some Empirical Evidence", Journal of Business, (April, 1972), PP. 225-57.
44. Kemp, P. S., "Controversies on The Construction of Financial Statements", The Accounting Review, (January, 1963), pp. 126-132.
45. Ketz, T. E., "The Validation of some General Price Level Estimating. Models", The Accounting Review, (Oct, 1978), PP. 952-59.
46. Lawson, G. H., "Cash-Flow Accounting", The Accountant , (28th, Oct. 1971)
47. Lee, T. A., "A Case for Cash-Flow Reporting", Journal of Business Finance, Vol: 4, No: 2(Summer, 1972)
48. Libby, R., "Bankers` and Auditors` Perception of the Message Communicated by the Audit Report", Journal of Accounting Research, (Spring, 1979), PP. 99-122.
4. Libby, R., "The Impact of uncertainty reporting on the Loan decision", Supplement to Journal of Accounting Research, (1979), PP. 35-57.
50. Markowitz, H., "“Portfolio selection", Journal of Finance, (March, 1952) PP. 79-91.
51. Mayer-Sommer, A. P., "Understanding and Acceptance of the Efficient Markets Hypothesis and its Accounting Implications", The Accounting Review, (January, 1979), PP. 88-105.
52. McCarthy, H. E., "The REA Accounting Model: A Generalized Framework for Accounting Systems in a Shared Data Environment", The Accounting Review, (July, 1982), PP. 554-78.
53. Miller, H., "Environmental Complexity and Financial Report", The Accounting Review, (Jan, 1972), PP. 31-37.
54. Mock, T. J., & Vasarhely,. M. S., "A Symthesis of The Information Economics and Lens Models", Journal of Accounting Research, (Autumn, 1978), PP. 414-23.
55. Moriarity, S., "Communicating Financial Information through Multidimensional Graphics", Journal of Accounting Research, (Spring, 1979) PP. 205-224.
56. Pankoff, L. D., & Virgil, R. L., "On the Usefulness of Financial Statement Information: A Suggested Research Approach", The Accounting Review, (April, 1970), PP. 269-79.
57. Reckers, P. M. J., & Taylor, M. E., "Consistency in Auditors` Evaluations of internal Accounting Controls", Journal of Accounting, Auditing and Financial, (Autumn, 1979), PP. 42-5.
58. Revsine, L., "Data Expansion and Conceptual Sturcture", The Accounting Review, (Oct. 1970), PP. 704-711.
59. Savich, R. S., "The Use of Accounting Information in decision making", The Accounting Review, (July, 1977), PP. 642-652.
60. Sharpe, W. F., "Capital Asset Prices: A Theory of market equilibrum under conditions of risk", Journal of Finance, (september, 1964), PP. 425-42.
61. Sharpe, W. F., "A Simplified Model for Portfolio Analysis" Manageme Science, (January, 1963) PP. 277-93.
62. Slovic, P., "Analyzing the Expert Judge: A Descriptive Study of a Stockbroker`s Decision Process", Journal of Applied Psychology, (August, 1969), PP.255-63.
63. Slovic, P., Fleissner, O. & Bauman, W. S., "Analyzing the use of information in Investment Decision Making: A Methodological Proposal", Journal of Business, (April, 1972), PP. 283-301.
64. Slovic, P. & Lightenstein, S., "Comparison of Bayesian and Regression Approaches to the Study of Information Processing in Judgement", Organization Behavior and Human Performance, (Nov, 1971), PP. 649-744.
65. Sorter, G. H., "An `Event` Approach to Basic Accounting Theory", The Accounting Review, (Jan, 1969), PP. 12-19.
66. Sterling, R. R., "Decision Oriented Financial Accounting" Accounting and Business Research, ( Summer, 1972), PP. 198-208.
67. Topp, F. J. & Hammond, K. R., "Differential Feedback in Two multiple-cue Probability Learning Tasks", Behavioral Science, (Oct, 1965), PP. 429-35.
68. Weber, R., "Auditor Decision Making on overall system realibility: Accuracy, Consensus and the Usefulness of a simulated decision aid",. Journal of Accounting Research, (Autume, 1978), PP. 368-88.
69. Wiggins, N. & Hoffman, P. J., "Three Models of Clinical Judgement", Journal of Abnormal of Psychology, (Feb, 1968), PP. 70-77.
70. Wiggins, N. & Kohen, E. S., "Man versus model of man revisited: The Forcasting of graduate school success", Journal of Social Psychology, (July, 1971), PP. 100-106.
71. Zimmer, I., "A Lens study of the prediction of Corporate Failure by Bank Loan Officers", Journal of Accounting Research, (Autumn, 1980), PP. 629-636.
三、未出版著作及其他
1. Bizzell, Allen Harvey., A Communication Conlepts Analysis of Financial Reporting: Implications for Accounting Theory and Practice, (D. B. A. Dissertation, Mississippi State University, 1976)
2. Cheung, Joseph Kwok-Leung., The Predictive Relevance of Accounting Numbers (PH. D. Dissertation, University of Michigan, 1977). |
