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Schafer. : Management Accounting- a Decision Emphasis, 3rd. Ed. 台北,華泰書局,民國七十一年。 4. McFarland, Dalton E.: Management : Principles and Practices, 3rd Ed, The Macmilliam Book Company, London, nd. 5. Matz, Adolph and Milton F. Usry,: Cost accounting-Planning and Control, 7th Ed. South-Western Publishing Co. 1980. 6. Welsch, Glenn A.,: Budgeting : Profit Planning and Control, 3rd Ed. nd. 7. Wexley, Kenneth N. and Gavy A. Yuld,: Organizational Behavior and Personnel Psychology, 台北,華泰書局,民國七十一年。 叁、中文期刊 1.王敏茹,「預算為管理之行動計劃」,主計月報第三十五卷第五期,pp.21~25。 2.王量,「預算之編製與控制」,主計月報,第三十二卷第五期,pp.1~50。 3.司馬琳,「利潤的規劃控制與管理過程」,主計月報,第三十七卷第四期,pp. 53~64。 4.李生棟,「長期計劃與資金概念」,主計月報,第三十七卷第四期,pp.45~46。 5.吳信,「加強推行複式預算芻議」,主計月報,第三十七卷第四期,pp.51~52。 6.汪承運,「行為科學與會計發展」,主計月報,第三十二卷第一期,pp.20~22。 7.汪承運,「編製長期計劃與預算之基本步驟」,主計月報,第三十七卷第四期, pp. 22~24。 8.李勣藻、「長期計劃與預算之研究」,主計月報,第三十七卷第四期,pp. 17~18。 9.邱慶雲,「執行長期計劃時應注意的問題」,主計月報,第三十七卷第四期,pp. 47~50。 10.徐通,「整體預算與控制-企業利潤計劃」,中國會計,第二十五卷第二期,pp.1~18。 11.許士軍,「企業長期規劃」,思與言,第九卷第五期,pp.23~33。 12.陳定國,「企業預算制度與傳統預算制度在現代管理技術應用上之區別」,今日會計,創刊號,pp.5~12。 13.張永康,「預算控制」,今日會計,創刊號,pp.19~26。 14.張永康,「預算控制-預算之淵源與類別」,今日會計,第三期,pp.35~41。 15.張嚴,「長期計劃與預算之研究」,主計月報,第三十七卷第四期,pp.15~16。 16.鄭丁旺,「會計之管理功能(二)」,今日會計,第三期,pp. 1~7。 17.鄭丁旺,「企業之社會責任與社會會計」,國立成功大學會計學報,第四十三期,pp. 74~75。 18.劉向上,「規劃的基本課題-與預算配合」,經營管理文摘,一二五期,pp.31~41。 19.賴文恭,「談企業經營的計劃與評核」,今日會計,第十八期,pp.110~134。 20.戴欽松,「預算模式及內容之規劃方法」,主計月報,第四十五卷第四期,pp.20~24。 21.魏鏞,「計畫、預算、管制、考核」,主計月報,第五十一卷第四期,pp.31~35。 肆、英文期刊 1. Argyris, Chris. " Human Problems with Budegets", Harvard Business Review, Vol. 31, No .1 ( Jan-Feb, L953) pp. 97-110. 2. Bedding field, Ronald. " Human Behavior : The key to Success in Budgeting ", Management Accounting , Vol. 51, No. 3 ( Sep. 1969 ). p.55. 3. Becker, Selwyn W. and David Green Jr.,: Budgeting and Employee Behavior ", The Journal of Business, Vol. 35, No. 4, 1962, p.394. 4. Benston, George J., "The Role of The Firm`s Accounting System For Motivation ", Accounting Review, ( April, 1963 ) pp. 347-354. 5. Blocker, J. G." Budgeting in relation to Standard Costs ", Accounting Review, ( June, 1936 ) pp. 117-124. 6. Caplan, Edwin H., " Behavioral Assumptions of Management Accounting ", Accounting Review, (July, 1966), pp. 497-509. 7. Caplan, Edwin H., " Behavioral Assumptions of Management Accounting-Report of a field study", Accounting Review, ( April, 1968 ) pp. 342-362. 8. Drucker, A. P. R., " Budgetiong and The Sales Quota ", Accounting Review, ( Sep. 1929 ), pp. 175-179. 9. Dohr. James L.," Budgeting Control and Standard Costs in Industrial", Accounting Review, ( March, 1932) pp. 31-33. 10. Farag, Shawki M., " A Planning Model For The Divisionalized Enterprise ", Accounting Review, ( April, 1968 ) pp. 312-320. 11. Frank Werner G., " Solving Financial Planning Problems Using Input-Output Models ", Accounting Review, ( April, 1974 ), pp. 371-376. 12. Gynthen, Reginald S., " Accounting Concepts and Behavioral Hypotheses ", Accounting Review, ( April, 1967 ), pp. 274-290. 13. Hauson, Arthur W. , " The Relation of Cost Accounting to the Budgetancy Control Problem ", Accounting Review, ( March, 1932 ), pp. 34-37. 14. Hauson, Ernest I. , "The Budgetancy Control Functions ", Accounting Review, ( April, 1966 ) pp. 239-243. 15. Hobbs, James B.," Volume-Mix-Price/cost Budget Variance Analysis" A proper Approach", Accounting Reiew, (October, 1964), pp. 905-913. 16. Irrine, V. Bruce. " Budgeting : Functional Analysis and Behavioral Implications ", Cost and Management , Vol. 43, No. 2 ( Mar.-Apr. 1970 ), pp. 6-16. 17. Livingstone, John Leslie, " Input-Output Analysis for Cost Accounting, Planning and Control ", Accounting Review, ( January, 1969 ), pp. 48-64. 18. Peirce, James L., " The Budget Cames of Age, " The Harvard Business Review, Vol. 32, No. 3, pp. 58-67. 19. Qusi, Mohamed. " Factor Analysis of Behavioral Variables Affecting Budgetancy Slack ", Accounting Review, (July, 1973 ), pp. 535-546. 20. Otley, David T., " Budget Use and Managerial Performance ", Journal of Accounting Research, Vol. 16, No.1,( Spring, 1978 ) pp. 122-149. 21. Prince, Thomas R., " The Motivational Assumption For Accounting Theory ", Accounting Review, (July, 1964 ) pp. 553-562. 22. Richards, Allen B. " Input-Output Accounting For Business ", Accounting Review, ( July, 1960 ), pp. 429-436. 23. Ronen, J. and J. L. Livingstone, " An Expectancy Theory Approach to the Motivational Impacts of Budgets ", Accounting Review, (October, 1975 ) pp. 671-685. 24. Schift. Michael and Arie Y. Lewin " The Impact of People on Budgets ", Accounting Review, ( April, 1970 ), pp. 259-268. 25. Sorensen, James E. and David D. Franks, " The Relative Contribution of Ability, Self-Esteem and Evaluative Systems ", Accounting Review, ( October, 1972 ) pp. 735-746. 26. Sussman, Paul E., " Motivating Financial Personnel ", The Journal of Accountancy, Vol. 141, No. 2, p.80. 27. theiss, Edwin L.,"Accounting and Budgeting`, Accounting Reivew. ( June, 1935 ) pp. 156-161. 28. Theiss, E. L.," Budgetacy Procedure as a means of Administrative control", Accounting Review,(March, 1932 ), pp. 11-21. 29. Wallace, Michael E.," Behavioral Consideration in Budgeting, ", Management Accounting, Vol. 47, No. 1 ( August, 1966 ) p.4. 30. Welsch, Glenn A., " Budgeting For Management Planning and Control", Journal of Accountancy ( October, 1961 ) pp. 38-39. 伍、未出版書籍 1.郭碧娥著,我國國營事業預算實務及其改進之研究,台北,民國七十一年六月。 2.盧文隆著,我國大專院校預算控制與會計管理之研究,民國七十年六月。 |