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    题名: 應用代理理論建立均衡參與預算模式之研究
    作者: 王金來
    贡献者: 鄭丁旺
    王金來
    日期: 1985
    上传时间: 2016-11-14 16:00:42 (UTC+8)
    摘要: 論文提要
    本文係就有關期刊及文獻等次級資料，進行敍述性、分析性的研究探討。首先從規範性理論層面，透視代理理論模式之本源，基本代理模式界定，及其研究特質；其次就推論性理論層面，以簡單之設定，應用代理理論建立均衡參與預算模式，冀能深入了解其特性與應用。藉以探究以代理理論做為管理會計理論基礎之可能性。
    玆將各章內容扼要說明如下：
    第一章為導論，乃就本文研究動機與目的，研究範圍、方法，及研究限制與論文架構，加以扼要說明。
    第二章旨在敍述管理會計演進之歷程及代理理論之背景沿革。
    第三章則在探討基本代理模式之界定，並指出其缺陷與擴展方向。
    第四章乃就行為面說明預算參與之本質與資訊溝通之關聯。
    第五章旨在應用代理理論以建立均衡的預算參與模式，並評述其功能與特質。
    第六章為結論。
    序言 叁
    圖表目次 拾
    第一章 導論1
    第一節 研究動機與目的1
    第二節 研究範圍與方法3
    第三節 資料來源與研究限制4
    第四節 論文架構5
    第二章 管理會計之演進及代理理論之沿革8
    第一節 管理會計之意義與內涵8
    第二節 管理會計之演進歷程15
    第三節 代理之意義與其法律沿革25
    第四節 經濟代理理論之確立30
    第五節 本章彙述41
    第三章 管理會計代理理論模式之界定及其評估49
    第一節 管理會計代理理論研究之特質與功能49
    第二節 基本代理理論模式之界定61
    第三節 基本代理理論模式之缺陷與擴展73
    第四節 評述代理理論做為管理會計理論基礎之適切性80
    第五節 本章彙述89
    第四章 預算參與及資訊溝通96
    第一節 參與式管理之概念與功能96
    第二節 預算參與之本質與方式100
    第三節 資訊溝通與參與109
    第四節 本章彙述111
    第五章 應用代理理論建立均衡參與預算模式114
    第一節 基本問題設定114
    第二節 確定與不確定模式之設定118
    第三節 控制與無控制情況下之比較129
    第四節 預算參與之均衡解137
    第五節 本章彙述146
    第六章 結論與建議151
    第一節 結論151
    第二節 建議156
    參考書目160
    圖表目次
    圖 1 — 1、論文架構圖6
    圖 2 — 1、管理會計之科際整合12
    圖 2 — 2、管理會計之觀念基礎13
    表 2 — 1、管理會計之演進歷程17
    圖 3 — 1、代理模式之資訊分類79
    表 3 — 1、代理理論之研究類型80
    圖 3 — 2、決策後資訊系統之價值比較82
    圖 4 — 1、溝通程序105
    圖 4 — 2、模式A：無資訊108
    圖 4 — 3、模式B：公開決策前資訊109
    圖 4 — 4、模式C：私有決策前資訊、無溝通109
    圖 4 — 5、模式C `：私有決策前資訊、無溝通或決策後資訊110
    圖 4 — 6、模式D：私有決策前資訊、溝通110
    圖 4 — 7、模式D `：私有決策前資訊、溝通和決策後資訊110
    圖 5 — 1、最佳之努力水準117
    圖 5 — 2、所有主之報酬119
    圖 5 — 3、所有主之預期報酬128
    圖 5 — 4、經理人之效用131
    圖 5 — 5、不同參與模式下所有主之預期報酬134
    表 5 — 1、參與競局之報酬雙矩陣136
    圖 5 — 6、各參數組合下之參與144
    圖 5 — 7、當C大而P很小時之參與情形145
    參考文獻: 一、中文書籍
    1.鄭丁旺著，中級會計學，台北：政大會計叢書，民國七十三年八月二版。
    2.李乃鼎著，民法概論，自行出版，民國六十七年六月。
    3.林財源著，管理會計，台北：華泰書局，民國七十三年三月初版。
    4.林煜宗著，現代投資學：制度、理論與實證，台北：自行出版，民國七十年四月初版。
    5.周福星譯，數理統計學及其應用，台北：自行出版，民國六十三年三月初版。
    6.郭婉容著，個體經濟學，台北：自行出版，民國六十八年五月初版。
    7.許士軍著，管理學，台北：東華書局印行，民國七十年一月初版。
    8.陳振銑著，管理會計，台北：華泰書局，民國六十九年元月修訂。
    9.楊超然著，作業研究，台北：三民書局，民國六十九年一月再版。
    10.鄭玉波著，公司法，台北：三民書局，民國六十九年八月修訂再版。
    11.蘇耀新著，會計應用數學，台北：建宏書局，民國六十七年元月再版。
    12.劉英士、張任業合著，微積分學，台南：興業圖書公司，民國六十八年九月修訂第六版。
    二、中文期刊
    1.鄭丁旺著，「會計之管理功能」，今日會計，第二期，台北：經濟部會計處出版，民國六十九年三月：頁1-7。
    2.郭崑謨著，「管理會計之嶄新導向」，今日會計，第十三期，台北：經濟部會計處出版，民國七十一年十二月：頁8-12。
    三、英文書籍
    1. Anthony A. Atkinson, "Decision-Making Under Conditions of Uncertainty: Risk Aversion, Group Decision-Making, and Agency Theory." ed. L. S. Rosen, Topics in Managerial Accounting.（台北天一書局翻印，民國七十三年）。
    2. Ahmed Belkaoui, Conceptual foundations of Management Accounting, Massachusetts: Addison-Wesley. Publishing Company Inc., 1980.
    3. Charles T. Horngren, Introduction to Management Accounting, 4th ed., Englewood Cliffs, New Jersey: Prentice-Hall Inc., 1978.
    4. _______, Cost Accounting: A Managerial Emphasis, 5th ed., Englewood Cliffs, New Jersey: Prentice-Hall Inc., 1982.
    5. David Fanning, "The Nature of Management Accounting ," ed. David Fanning, Handbook of Management Accounting, Aldershot Hants, England: Gowner Publishing Company Limited, 1983.
    6. Glenn A Welsch, Budgeting: Profit Planning and Control, 4th ed. Englewood Cliffs, New Jersey: Prentice-Hall Inc., 1976.
    7. Edwin H. Caplan, Management Accounting and Behavioral Science, Masschusetts: Addison-Wesley Publishing Company Inc., 1971.
    8. Joseph A. Maclariello, Management Control System, Englewood Cliff, New Jersey: Prentice-Hall Inc., 1984.
    9. Robert S. Kaplan, Advanced Management Accounting, Englewood Cliff, New Jersey: Prentice-Hall Inc., 1982.
    10. R. H. Parker, Management Accounting: An Historical Prespective, London: MacMillan and Co. Ltd., 1969.
    11. Thomas H. Naylor, John M. Vornon, and Kenneth L. Wertz, Management Economics: Corporate Economics and Strategy, McGraw-Hill Bool Company, 1983.
    12. Stephen A. Ross, "On the Economics Theory of Agency and the Principle of Similarity," ed. M. Balch, D. McFadden & S. Wu, Essays on Economic Behavior Under Uncertainty, New York: America Elsevier Publishing Company Inc., 1974.
    13. Ronald E. Walpole and Raymold H. Myers, Probability and Statistics for Engineers and Scientists, 2nd ed. New York: Macmillan Publishing Co., Inc. 1982.
    14. Keith Davis, Human Behavior at work Human Relations and Organization Behavior, New York: McGraw-Hill Book Company, 1972.
    四、英文期刊
    1. AAA, Committee on Management Accounting, "Report of Committee on Management Accounting," The Accounting Review (April 1959): 7-14.
    2. AAA, Committee in Management Accounting, " Report of 1969-70, 1970-71 Committee on Managerial Accounting," The Accounting Review (Supplement 1972 ): 317-335.
    3. Akinson A. A.,"Standard Setting in an Agency," Management Science (September 1978): 1351-1361.
    4. _______, "Information Incentives in a Standard-Setting Model of Control," Journal of Accounting Research (Spring 1979): 1-22.
    5. Bengt Holmstrom, " Moral Hazard and Observability ," The Bell Journal of Economics (Spring 1979): 74-91.
    6. Baiman, S. and J. H. Evans III, "Pre-Decision Information and Participative Management Control Systems," Journal of Accounting Research (Autumn 1983): 371-395.
    7. Brownell, P., " Participation in the Budgeting Process: When it works and When it Doesn`t," Journal of Accounting Literature (Spring 1982): 124-153.
    8. Chee W. Chow, "The Demand for External Auditing: Size Debt and Ownership Influences," The Accounting Review (April 1982): 272-291.
    9. Charles A. Wilson, "Equilibrium and Adverse Selection," American Economic Review (May 1979): 313-317.
    10. Don T. Decoster and John P. Fertakis, " Budget-Induced Pressure and Its Relationship to Supervisory Behavior," Journal of Accounting Research (Autumn 1968): 237-246.
    11. Eugene F. Fama, "Agency Problems and the Theory of the Firm," Journal of Political Economy (April 1980): 288-307.
    12. Feltham, G., "The Value of Information," The Accounting Review (October 1968): 684-696.
    13. Frank P. Daroca, "Information influences on Group Decision Making in a Participative Budgeting Context," Accounting, Organizations and Society (Vol. 9 1984): 13-32.
    14. Frank H. Clarke and Masaka N. Darrough, "Optimal Employment Contracts in a Principal-Agent relationship," Journal of Economic Behavior and Organization (1983): 69-90.
    15. Froystein Gjesdal, "Accounting for Stewardship," Journal of Accounting Research (Spring 1981): 208-231.
    16. Harris, M. and A. Raviv, "Optimal Incentive Contracts with Imperfect Information," Journal of Economic Theory (1979): 231-258.
    17. Hayes, D. C., "The Contingency Theory of Managerial Accounting," The Accounting Review (January 1977): 22-39.
    18. Edwin H. Caplan, "Behavioral Assumption of Management Accounting," The Accounting Review ( July 1966): 496-509.
    19. Hiroyuki Itami, "Evaluation Measures and Goal Congruence Under Uncertainty," Journal of Accounting Research (Spring 1975): 73-96.
    20. Joel S. Demski, "Uncertainty and Evaluation Based on Controllable Performance," Journal of Accounting (Autumn 1976): 230-245.
    21. Joel S. Demski and David M. Kreps, "Models in Managerial Accounting," Journal of Accounting Research (Supplement 1982): 117-160.
    22. Joel S. Demski and Gerald A. Feltham, "Economic Incentives and Budgetary Control System," The Accounting Review (April 1978): 336-359.
    23. John Christensen, "Communication in Agencies," The Bell Journal of Economics (Autumn 1981): 661-674.
    24. _______, "The Determination of Performance Standards and Participation," Journal of Accounting Research (Autumn 1982): 589-603.
    25. John Evans, "Optimal Contracts with Costly Conditional Auditing," Journal of Accounting Research (Supplement 1980): 108-139.
    26. Joseph E. Stiglitz, " Incentives, Risk, and Information: Note toward a Theory of hierachy," The Bell Journal of Economics (Autumn 1979): 552-579.
    27. L. Peter Jennergren, "On the Design of Incentives in Business Firms--A Surver of Some Research," Management Science (February 1980): 180-201.
    28. Marshall Sashkin, "Participative Management is an Ethical Imperative," Organizational Dynamics ( Spring 1984): 5-22.
    29. Michael C. Jensen and William H. Meckling, "Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure," Journal of Financial Economics (October 1976): 305-360.
    30. Milani, K., "The Relationship of Participation in Budget-Setting to Industrial Superior Performance and Attitudes: A Field Study," The Accounting Review (April 1975): 274-284.
    31. Mirrlees, J. A., "Optimal Structure of Incentives and Authority within an Organization," The Bell Journal of Economics, (Spring 1979): 105-131.
    32. NAA, Management Accounting Practice Committee," Objective of Management Accounting," Management Accounting (November 1982).
    33. Peter Brownell, " Participation in Budgeting, Locus of Control and Organizational Effectiveness," The Accounting Review (October 1981): 844-860.
    34. ________, "The Role of Accounting Data in Performance Evaluation, Budgetary Participation, and Organizational Effectiveness," Journal of Accounting Research (Spring 1982): 12-27.
    35. Rick Antle, "The Auditor as an Economic Agent," Journal of Accounting Research (Autumn 1982): 503-527.
    36. Robert P. Magee, " Equilibria in Budget Participation," Journal of Accounting Research (Autumn 1980): 551-573.
    37. Robert S. Kaplan, "The Evolution of Management Accounting," The Accounting Review (July 1984): 390-418.
    38. Ronald A. Dye, "Communication and Post-Decision Information," Journal of Accounting Research (Autumn 1983): 514-533.
    39. Ronen, J. and J. L. Livingstone, "An Expectancy Theory Approach to the Motivational Impacts of Budgets," The Accounting Review (October 1975): 571-605.
    40. Ray Radner, "Monitoring Cooperative Agreements In A Repeated Principal-Agent Relationship," Econometrica (September 1981): 1127-1148.
    41. Stanley Baiman, "Agency Research in Managerial Accounting: A Survey," Journal of Accounting Literature (Spring 1982): 155-213.
    42. Stanley Baiman and Joel S. Demski, " Economically Optimal Performance Evaluation and Control Systems," Journal of Accounting Research (Supplement 1980): 184-236.
    43. _______, "Variance Analysis Procedures as Motivation Devices," Management Science (August 1980): 840-848.
    44. Steven Shavell, " Risk Sharing and Incentives in the Principal and Agent Relationship," The Bell Journal of Economics (Spring 1979): 55-73.
    45. Stephen A. Ross, "The Economic Theory of Agency: The Principal`s Problem," America Economic Review (May 1973): 134-139.
    46. ________, " Equilibrium and Agency---Inadmissible Agents in the Public Agency Program," America Economic Review (May 1979): 308-317.
    五、未出版論文，英文部份
    1. Harr, David James, "Participative Budgeting As A Communication Process: A Model and Experiment," Ph. D. dissertation, University of Wiscosin-Medison , 1978.
    2. Ram T. S. Ramakrishnan, "Participative Budgeting and Performance Evaluation with Asymmetric Information," Unpublished Working Paper, M. I. T. (May 1981).
    六、未出版論文，中文部份
    1.金成隆，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。
    2.胡繩武，民法上表見代理之研究，台北：政大法律研究所碩士論文，民國六十四年六月。
    3.廖修三，民法上代理制度之比較研究，台北：文化大學法律研究所碩士論文，民國六十年五月。
    4.陳清哲，會計資訊之成本與價值關係研究，台北：政大會計研究所碩士論文，民國七十年六月。
    5.楊麗瑾，我國企業應用管理會計其行為假設之研究，台北：政大會計研究所碩士論文，民國七十二年六月。
    6.江六郎，參與在管理上的應用，台南：成大工業管理研究所碩士論文，民國六十五年五月。
    7.劉金鳳，行為科學在預算作業上之應用，台北：淡江大學管理科學研究所碩士論文，民國六十八年六月。
    8.魏富田，行為科學在企業預算上之作用，台北：東吳大學會計研究所碩士論文，民國六十四年。
    關聯: 國立政治大學
    會計研究所
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    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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