| Reference: | 參考書目
一、中文部分
1.中華徵信所，1988年中華民國大型企業排名，(台北:中華徵信所，民國77年6月)。
2.杜榮瑞，"失去的攸關性－管理會計的興起與沒落"，會計研究月刊第25期，(民國76年10月)，頁112-113。
3.黃俊英，多等量分析，(台北:華泰圖書公司，民國74年2月初版)。
4.楊國樞，文崇一，吳聰賢，李亦園編著，社會及行為科學研究法，(台北:東華書局，民國77年3月)。
5.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70年6月)。
6.戴介貞，我國會計教育對企業管理之助益，(台北:東吳大學會計研究所碩士論文，民國70年6月)。
7.戴欽松，"走出帳房參與管理”，主計月報第61卷第6期，頁17-18。
8.顏漏有，會計資訊在管理決策上運用之研究－我國企業界現階段之探討，(台北:政治大學會計研究所碩士論文，民國68年6月)。
9.顧鳳姿，大學女生的角色取向，角色態度與工作特性需求之關係，(台北:政治大學企業管理研究所碩士論文，民國72年6月)。
二、英文部分
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21. Horngren, Charles T., Introduction to Management Accounting(Fifth ed., Englewood Cliffs N.T. : Prentice - Hall,Inc., 1981).
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23.───, and George Foster, Cost Accounting: A Managerial Emphasis (sixth ed., Prentice - Hall International,Inc., 1987).
24.Howell, Robert A.,"World Class Manufacturing Controls:Management Accounting for the Factory of The Future, "in Robert Capettini and Donald K. Clancy, ed., Cost Accounting, Robotics, and The New Manufacturing Environment (Florida:AAA, 1987).
25.Jelinek, Mariann, "Toward Systematic Management:Alexander Hamilton Church, " Business History Review (Spring 1980),PP.63-79.
*26.Johnson, H. Thornas, "Early Cost Accounting for Internal Management Control:Lyrnan Mills in the 1850s, "Business History Review (Winter 1972) ,PP.466-474.
*27.───,"Management Accounting in an Early Integrated Industrial:E.I. Du Pont de Nemours Powder Company, 1903-1912," Business History Review (Sunnner 1975),PP.185-199.
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29.───,"Toward a New Understanding of Nineteenth-Century Cost Accounting, "The Accounting Review (July 1981),PP.510-518.
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31.───,and Robert S. Kaplan, Relevance lost－The Rise and Fall of Management Accounting (Boston, Massachusetts:Harvard Business School, 1987).
32.Kaplan, Robert S. ,"The Evolution of Management Accounting,"The Accounting Review (July 1984),PP.390-418.
33.───,"Yesterday"s Accounting Undermines Production,"Harvard Business Review (July - August 1984),PP.95-101.
34.───,"One Cost System isn`t Enough," Harvard Business Review (January - February 1988),PP.61-66.
35. Larnder, H. "The Origin of Operational Research," Operations Research (March - April 1984),PP.465-475.
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37.Moscove, Stephen A, and Arnold Wright, Cost Accounting with Managerial Applications (sixth ed., Boston:Houghton Mifflin Company, 1988).
*38.Ramond, Robert H., "History of the Flexible Budget," Management Accounting (August 1966),PP.11-13.
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