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    Title: 由決策攸關性論透視模型在會計上的應用及其評估
    Authors: 劉立倫
    Contributors: 鄭丁旺
    劉立倫
    Date: 1984
    Issue Date: 2016-11-14 16:00:15 (UTC+8)
    Abstract: 論文提要
    本論文係對會計上決策攸關的研究，作一有系統、歷史性的探討。由會計學者研究態度的轉變，以說明會計思潮的演進，並藉此探討將來演進方向及我們應有的看法。
    全篇論文分為以下六章：
    緒論
    第一章：探討決策攸關性與決策之本質，並對現存會計理論對決策影響加以評估。
    第二章：說明資訊擴張的現象與潛在危機，並提出新的研究方向。
    第三章：探討動態會計溝通模型與透視模型的一般型態。
    第四章：說明模型有效性與整體一致性的達成。
    第五章：論透視模型在會計上的應用。
    第六章：說明透視模型應用上研究的發現，遭受的批評以及其將來演進的趨勢；並重申本篇研究的幾個重要概念，及提出建議應用透視模型研究上的一些方向。
    序言 壹
    論文提要 貳
    緒論1
    第一節：研究動機與研究目的1
    第二節：研究方法及限制 3
    第三節：論文結構4
    第一章 攸關決策的會計資訊6
    第一節：會計資訊的提供目的7
    第二節：攸關決策的意義與特質10
    第三節：會計理論的用途及其評估18
    第四節：現存的會計理論爭議22
    第二章 資訊擴張與研究途徑的改變32
    第一節：資訊擴張的趨勢33
    第二節：資訊擴張的潛在危機43
    第三節：研究途徑的轉變52
    第三章 透視模型與會計溝通模型61
    第一節：透視模型61
    第二節：會計溝通模型及其整合73
    第四章 決策正確性與整體契合性84
    第一節：改善決策能力的方法84
    第二節：整體契合性的達成93
    第五章 透視模型在會計上的應用102
    第一節：在結構特性方面的應用103
    第二節：外部運用109
    第三節：內部應用114
    第六章 結論與建議研究方式125
    第一節：研究的發現及研究演進趨勢125
    第二節：建議的研究方式130
    附表138
    參考書目141
    圖表目錄
    圖 1 — 1 ：決策、問題解決之步驟模型15
    圖 1 — 2 ：報導所得與獲利能力、股票價值之間的關係23
    圖 2 — 1 ：環境複雜性與概念結構關係圖49
    圖 2 — 2 ：既定環境的抽象能力 50
    圖 2 — 3 ：選擇環境下的最大抽象能力51
    圖 2 — 4 ：不同資訊負載下二種概念結構之績效顯示圖51
    圖 3 — 1 ：Brunswik透視模型之修正模型63
    圖 3 — 2 ：Brunswik透視模型64
    圖 3 — 3 ：Ye , Ỹe , Ys , Ỹs 關係指數圖66
    圖 3 — 4 ：圖解透視模型69
    圖 3 — 5 ：Shannon & Weaver通訊模型73
    圖 3 — 6 ：會計溝通模型74
    圖 3 — 7 ：改變後會計溝通模型75
    圖 3 — 8 ：動態會計溝通模型77
    圖 3 — 9 ：修改後動態會計溝通模型80
    圖 3 — 10：合併後動態溝通模型91
    圖 4 — 1 ：臨床綜合91
    圖 4 — 2 ：統計綜合91
    圖 4 — 3 ：透視模型應用於認知衝突學說97
    表 2 — 1 ：現金流動表42
    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).
    Relation: 國立政治大學
    會計研究所
    碩士
    72
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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