| Reference: | 一、中文部份：
1.王克光著，學習心理學，台北：中正書局，民國61年初版。
2.李序增著，工業心理學，台北：大中國圖書公司，民國60年版。
3.吳曉珠著，學習曲線在成本控制與績效評估上之應用，台北：政大會計研究所碩士論文，民國73年6月。
4.洪肅鉞著，企業成本控制之研究，台北：政大會計研究所碩士論文，民國67年6月。
5.林詩詮，鄭伯壎譯，組織行為，台北：中華企管發展中心，72年第三版。
6.林豐秋、莊傳成、蔡金拋合譯，成本會計，上下二册，（台北：天一書局，民國73版）。
7.林良楓著，會計師事務所查帳員工作滿足感與組織承諾之研究，政大會計研究所碩士論文，民國73年。
8.吳堯峰著，政府機關生產力之提高與衡量 - 公共行政的新課題（張金鑑先生八秩榮慶論文集），台北，聯經公司，民國71年。
9.張春興著，心理學，台北：東華書局，民國71年修訂九版。
10.陳定國著，企業管理，台北：三民書局，民國70年初版。
11.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70年版。
12.許士軍著，管理學，台北：東華書局，71年二版。
13.陳振銑著，管理會計，台北：華泰書局，民國69年版。
14.熊祥林譯：心理學導論，台北：譯者自刊，民國72年版。
15.許天威編著，行為改變之理論與應用，高雄：復文圖書出版社，民國72年版。
16.湯淑真著，管理心理學，台北：三民書局，民國66年初版。
17.鄭伯壎、鄭光進編譯，工業心理學，台北：大洋出版社，72年三版。
二、英文期刊
1. Anthony, Robert N., "Cost Concepts for Control", The Accounting Review (April, 1957).
2. Adams, J. S., "Toward an understanding of inequity" Journal of Abnormal and Social Psychology , 1963, p. 422-436.
3. Butterworth, JOhn E. and B. Sigloch, "A Generalized Multistage Input-Output Model and Some Derived Equivalent", The Accounting Review, (October, 1971).
4. Blanchard, G. A and Chow C. W, "Allocating Indirect Costs for Improved Management Performance", Management Accounting (March, 1983), p.38-42.
5. Bodnar, G. and E. J. Lusk, "Motivational Considerations in Cost Allocation System", The Accounting Review, (October, 1977), p.857-868.
6. Benston, G. "The role of the firm`s Accounting System For motivation." The Accounting Review, (April, 1963).
7. Churchill, N. "Linear Algebra and Cost Allocation" The Accounting Review, (October, 1964) p.894-904.
8. Colantoni, C. S. and R. P. Manes, "programming profit Rates and pricing Decisions", The Accounting Review (July, 1969), p.467-481.
9. Dickson, G. W. and John K. Simon, "The behavioral side of MIS", Business Horizons, August, 1970.
10. Gordon, M. J., "Toward a Theory of Responsibility Accounting Systems", NAA, November, 1963.
11. Fregren, J.M. and S. Liao, "The Allocation of Corporate Indirect Costs", NAA, November, 1981.
12. Glaser, R. and D. Klaus., "A Reinforcement Analysis of Group performance", psychological monograph：General and Applied. Vol. 80, No. 13, 1966.
13. Jablonsky, F. and D. Deuries, "Operant Conditioning principles Extrapolated to the Theory of Management", Organization Behavior and Human performance. October, 1972, p.340-358.
14. Kinard, J. and F. putney, "An Integrated Evaluation System For Budget Forecasting and Operating performance" Journal of Accounting Research. Spring
1968.
15. Kaplan, R. and G. Tompson, "overhead Allocation via Mathematical programming Models", The Accounting Review. April, 1979, p.352-364.
16. Killough, L. N. and T. L. Sounders, "A Goal-programming Model For Public Accounting Firms", The Accounting Review, April, 1973, p.268-279.
17. Levy, Y. F. and R. Lyon, "A Linear programming Model For Budgeting and Financial planning", Journal of Accounting Research, Autumn, 1963, p.198-212.
18. Lusk, E and G. Bondar, "Operant Conditioning : A Discussion of Its Relevance Regarding Institutional Control." The Accounting Review, January, 1979, p.215-110.
19. Livingstone, J. L, "Matrix Algebra and Cost Allocation ", The Accounting Review, July, 1965, p.640-643.
20. Manes, R. P, "Comment on Matrix Theory and Cost Allocation" The Accounting Review. July, 1965, p.503-508.
21. Nord, W. "Beyond The Teaching machine: The Neglected Area of Operant conditioning in the Theory and practice of Management", Organization Behavior and Humun performance, Vol. 4, No. 11, Novermber, 1969, p.375-401.
22. Samuel, J. M., "Opportunity Costing: An Application of Mathematical programming", Journal of Accounting Review, Autumn, 1965, p.182-192.
23. Peters, D., "Reward Functions to Reinforce a Goal based Management Process", Management Science, August, 1972, p.663-675.
24. Shubik, M. "Incentives, Decentradized Control, The Assignment of Joint Costs and Internal Pricing" Journal of Accounting Research , February, 1960, p.325-343.
25. Thomas, A. L., "Useful Arbitary Allocations" The Accounting Review, July, 1971, p.472-479.
26. Thomas, A. L. "The Allocation Problem in Financial Accounting", Studies in Accounting Research, No. 3, AAA, 1969.
27. Thomas, A. L. "Allocation problem : Part two" SAR. No. 9 , AAA, 1974.
28. Taylor, R. E and K. R. Baker, "A Linear programming Framework for Cost Allocation and External Acquisition when Reciprocal Services Exist", The Accounting Review, October, 1979, p.784-790.
29. Vatter, W, "Limitations of Overhead Allocation", The Accounting Review, April, 1945.
30. Williams, T. H and C. H. Griffin, "Matrix Theory and Cost Allocation", The Accounting Review, July, 1964 p.671-678.
31. Zimmerman, J. L., "The Costs and Benefits of Cost Allocation," The Accounting Review, July, 1979, p.504-521.
三、英文書籍
1. Anthony, R.N., Management Accounting Principles, rev. ed (Irwin, 1970).
2. AAA, A atatement of basic Accounting Theory, 1966.
3. Anthony, R. N., Tom, Deard & R. F. Vancil, Management Control Systems, (Richard D. Jrwin, 1973).
4. Caplan, E. H., Management Accounting and behavior Science. (Addison-Wesley publishing Co. 1971)..
5. Dalton, G and Lawrence, Motivation and Control in Organization (Irwin, 1971).
6. Horgren, C. T., Cost Accounting-A Managerial Emphasis 5/d (prentice-Hall, 1983).
7. Kast, F. E. & J. E. Rosenzweig, Organization and Management: A System and Contingency approach, 3/d (Taipei: The Tai Chiang Book Company, 1979).
8. Glueck, W. F., Management (Taipei: HWA-Tai Book Co. 1978).
9. Kaplan, R. S., Advanced Management Accounting (Taipei: The HWA-Tai Book, Co. 1982).
10. Lawer, E. E., Motivation in work organization ( Wodsworth publishing Co. 1973).
11. Miller, L. M., Behavior Management: The New Science of Managing people at work, (N.Y. McGraw-Hill Co. 1977).
12. Sutermeister, R.A., people and productivity, 3/d (N.Y. McGraw-Hill Co. 1976).
13. Skinner, B. F., Centingenices of Reinforcement: A Theorical Analysis. (New York: Meredith Co. 1969).
14. Wexley, K. N. & G. A. Yukl, Organization Behavior and personnel psychology, (Taipei: The HWA-Tai Book Co. 1982).
15. Shillinglaw, G. Cost Accounting: Analysis and Control (Irwin, 1972). |
