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    Title: 我國公民營企業管理會計技術之研究
    Authors: 陳貝典
    CHEN, BEI-DIAN
    Contributors: 林志忠
    陳貝典
    CHEN, BEI-DIAN
    Date: 1992
    1991
    Issue Date: 2016-05-02 15:16:39 (UTC+8)
    Abstract: 隨著企業規模的日益龐大，以及環境變遷速度的加遽，企業經營者若仍依過去的方式，憑藉經驗或直覺來從事決策，勢必承受較多的決策錯誤風險，因此尋求更精確、更攸關的資訊以供決策乃是必然的趨勢，會計人員在企業中所處的地位，應責無旁貸地承擔此一責任，而管理會計技術是值得會計人員妥善運用的利器。所以我國公民營企業應提昇管理會計技術水準，以獲致長期性的競爭優勢。
    Reference: 一、中文部份
    1. 中華徵信所， Top 500 1990年中華民國大型企業排名，台北：中華徵信所，民國八十年。
    2. 林志忠。「管理會計應用推廣與今後台灣經濟發展」。「主計月報」第七十三卷第四期，民國八一年四月：頁9 。
    3. 林容芊。「會計主管參與企業管理之研究」。台北：政治大學會計研究所碩士論文，民國七二年六月。
    4. 陳吉永。「會計資訊系統管理功能之研究」。台北：政治大學企業管理研究所博士論文，民國七五年元月。
    5 陳昕伶。「組織特徵、預算制度與激勵及績效關係之研究」。台北：政治大學會計研究所碩士論文，民國七八年六月。
    6 郭崑謨。「論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，民國七一年十二月)頁8 。
    7 張曉春。「樣本調查研究」。楊國樞等編。「社會及行、為科學研究法」上冊。台北：東華書局，民國七九年。頁229。
    8. 黃孔祥。「自動化程度對組織內職務組合影響之研究」。台北：政治大學企業管理研究所碩士論文，民國七六年六月。
    9. 黃美玲。「環境與管理會計資訊系統關係之研究」。台北：政治大學會計研究所碩士論文，民國七六年六月。
    10. 楊麗瑾。「我國企業應用管理會計其行為假設之研究」。台北：政治大學會計研究所碩士論文，民國七二年六月。
    11. 楊博仁。「我國財務主管運用計量方法參與管理決策之研究」。台北：政治大學會計研究所碩士論文，民國七八年六月。
    12. 廖勝利。「成本會計功能在台灣製造業之實證研究」。台北：政治大學會計研究所碩士論文，民國七十年六月。
    13 .劉鳳文等。「公營事業的發展」。台北：聯經出版事業公司，民國七三年九月。
    14 賴淑哲。「結構、環境、互依性三者與管理會計系統關係之研究」。台北：政治大學會計研究所碩士論文，民國七八年六月。
    15 .顏漏有。「會計資訊在管理決策上運用之研究一我國企業現階段之探討」。台北：政治大學會計研究所碩士論文，民國六八年六月。

    二、英文部份
    1.AAA, "Report of Committee on Management Accounting", The Accounting Review (April 1959), p.10.
    2.Ahmed Belkaoui, Conceptual Foundation of Management Accounting, Addison-Wesley Publishing Company, 1980.
    *3.Amey & Egginton, Management Accounting: A Conceptual Approach (London: Longman Group Limitted, 1973), pp. 6-7.
    4.Anthony, R.N., Planning and Control System: A Framework for Analysis, (Boston: Division of Research, Graduate School of Business Administration, Harrard University, 1965)
    5. Bruns, W. J., Jr., and J. H. Waterhouse, "Budgetary Control and Organization Stucture", Journal of Accounting Research (Autumn 1975), pp. 177-203.
    6. Downey, H., D. Hellriegel, and J. Slocum," Environmental Uncertainty: The Construct and Its Application", Administrative Science Quarterly (December 1975), pp. 613-629.
    7. Galbraith, J.R., Designing Complex Organizations (Reading, Meassachustts:Addison-Wesley, 1973).
    8.Gordon L.A., Shillinglaw, Accounting: A Management Approach, 5th edition (Homewood, Illinois: Richard D. Irwin., Inc., 1974), p.15.
    9.Gordon, L.A., and D.A. Miller, " A contingence Framework for Design of Accounting Information system", Accounting, Organization and Soiety, [1976], pp. 59-70.
    10.Gordon, L.A., and Y.K. Narayanan, "Management Accounting Stystem, Perceived Environmental Uncertainty and Organization Structure: An Empirical Investigation", Accounting, Organization and Society, Y01.9 (1984). pp.33-47.
    11.Hartley, R.Y., Cost and Managemerial Accounting, Allyn and Bacon, Inc. 1983. p.5.
    12 . Horngren, C.T., Cost Accounting: A Managerial Emphasis, 5th edition (Englewood Cliffs, New Jersey: Prentice-Hall, Inc., 1982), p.4.
    13.Jackson, J.H., and C.P. Morgan, Organization Theory: A Macro Perspective for Management (Prentice-Hal I, Inc., 1982)
    14.Johnson, H.T., "Toward A New Understanding of Nineteenth-Century Cost Accounting", The Accounting Review (July 1981), pp.510-518.
    15. -----,"The Search for Gain in Market and firm: A Review of the Historical Emergence of Management Accounting System", Accounting, Organizaton and Society, Vo1.8, No. 2/3 (1983), pp.139-146.
    16.Johns.on, H.T., R.S. Kaplan, Relevance Lost: The Rise and Fall of Management Accounting, Boston: Harvard Business School Press, 1987.
    *17.Kerlinglr, Fred N., Foundations of Behavioral Research (N.Y.: Hold, Rinehart & Winston, Inc., 1964), pp.446-449.
    18.Kaplan, Robert S., "One Cost System Isn`t Enough", Harvard Business Review ( January-February 1988) pp.61-66.
    19.Kaplan, R.S., Advanced Management Accounting, -台灣版第一版，(台北：華泰書局，1982) ,p.1.
    20.Merchant, K.A., "The Design of the Corporate Budgeting System: Influences on Managerial Behavior and Performance", The Accounting Review (October 1981), pp.813-829.
    21. -----, " Influence on Departmental Budgeting: An Empirical Examination of A Contingency Model, "Accounting, Organization and Society (1984), pp.291-307.
    *22.Miles, R.E., C.C.Snow, and J. Pfefer, "Organization-Environment Concepts and Issues", Industrial Relations [1974], p.262.
    23.NAA, "Management Accounting Practice Committee Statement of Objectives", Statement on Management Accounting Practice (June 1973),p.2.
    24.NAA, "MAP Committee Promulgates Definition of Management Accounting", Management Accounting (Jan. 1981), pp.58-59.
    *25.Shannon & Weaver, The Mathematical Theory of Communication (Urbana University of Illinois Press, 1949)
    Description: 碩士
    國立政治大學
    會計學系
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002004691
    Data Type: thesis
    Appears in Collections:[Department of Accounting] Theses

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