| Reference: | 一、中文書籍
1.郭崑謨著，企業管理：總系統導向，台北：華泰書局，民國七十二年。
2.陳定國著，企業管理，台北：三民書局，民國七十年八月。
3.許士軍著，管理學，台北：東華書局，民國七十二年六月三版。
4.彭文賢著，組織原理，台北：三民書局，民國七十二年十月。
5.謝相慶著，組織設計的權變理論之分析，台北：政大公共行政研究所碩士論文，民國六十八年六月。
二、中文期刊
1.郭崑謨著，「管理會計之嶄新導向」，今日會計13期，台北：經濟部會計處出版，民國七十一年十二月：頁8-12。
英文期刊：
1. AAA, Committee on Course in Management Accounting."Report of the Committee on Course in Managerial Accounting. " Supplement to The Accounting Review Vol. 47 (1972): 1-14.
2. AAA, Committee on Management Accounting. "Report of Committee on Management Accounting." The Accounting Review (April 1959): 7-14.
3. AAA. "Report of the Committee on Managerial Decision Models." The Accounting Review, Supplement to Vol. XLIX (1969): 47-53.
4. AAA, "Report of the Committee on the Relationship of Behavior Science and Accounting," The Accounting Review, Supplement to Vol. XLVI (1971)
5. AICPA, Committee on Long-Range Ojbective. "Long Range Objectives of the Management Profession." Accountancy 107 (May 1959): 72.
6. Anthony, Nobert N. "The Rebirth of Cost Accounting." Management Accounting (October 1975): 13-16.
7. Ballow, Van. "Technological Routineness and Intra-Unit Structure in CPA Firms." The Accounting Review (January 1982): 88-104.
8. Birnberg, Jacob G., and Raghu Nath. “Implication of Behaviour Science for Managerial Accounting." The Accounting Review (July 1967): 468-479.
9. Bruns, William. J. and John H. Waterhouse. "Budgetary Control and Organization Structure. "Journal of Accounting Research (Autumn 1975): 177-203.
10. Burchell, S., C. Clubb; A. Hopwood; J. Hughes; and J. Nahapiet. "The Role of Accounting in Organizations and Society. " Accounting, Organizations and Society No. 1 (1980): 5-27.
11. Caplan, Edwin H., "Behavioral Assumptions of Management Accounting." The Accounting Review (July 1966) : 496-509.
12.________. "Behavioral Assumptions of Mangement Accounting: Reports of a Field Study." The Accounting Review (April 1968): 342-352.
13. Collins, Frank. "The Interaction of Budget Characteristics and Personality Variables with Budgetary Response Attitutes. " The Accounting Review (April 1978): 324-335.
14. Colville, Ian. "Reconstructuring `behavioural accounting`." Accounting, Organizations and Society, No. 2. (1981): 119-132.
15. Daft, Ricard L., and Norman B. Maclntosh. "A New Approach to Design and Use of Management Information." California Management Review (Fall 1978): 82-92.
16. Dill, William R., "Environment as an Influence on Managerial Autonomy," Adminstrative Science Quarterly (March 1958): 409-443.
17. Duncan, Robert B., "Characteristics of Organizational Environments and Perceived Environmental Uncertainty. "Administrative Science Quarterly (September 1972): 313-327.
18. Emery, F. E., and E. L. Trist. "Causal Texture of Organizational Environment." Human Relation (Feb. 1965): 21-32.
19. Golembiewski, Robert T., "Accounting as a Function of Organizational Theory." The Accounting Review (April 1964): 331-341.
20. Gordon, Lawrence A., and Danny Miller. "A Contingency Framework for the Design of Accounting Informations. " Accounting, Organizations and Society, Vol No. 1 (1976): 59-69.
21. Gordon, Lawrence A., and V. K. Narayanan. "Management Accounting Systems, Perceived Environmental Uncertainty and Organization Structure: An Empirical Investigation." Accounting, Organizations and Society No. 1 (1984): 33-47.
22. Hage, Jerald, and Michae Aiken. "Routine Technology, Social Structure, and Organization Goals." Administrative Science Quarterly. (September 1969): 366-376.
23. Hayes, David C., "The Contingency Theory of Managerial Accounting." The Accounting Review (January 1977): 22-39.
24. _______ , "The Contingency Theory of Managerial Accounting: A Reply." The Accounting Review (April 1978): 530-533.
25. Hickson, David J., D. S. Pugh and Diana C. Pheysey. "Operation Technology and Organization Structure: An Empirical Reappraisal." Administrative Science Quarterly, Vol. 14 (1969): 378-398.
26. Hirst, Mark K., "Accounting Information and the Evaluation of Subordinate Performance: A Situational approach." The Accounting Review (October 1981):
771-784.
27. Hofstedt, Thomas R. and James. C. Kinard. “A Strategy for Behavioral Accounting Research." The Accounting Review (January 1970): 38-54.
28. Hopwood, Anthony G., "An Empiricial Study of the Role of Accounting Data in Performance Evaluation." ERA: SS 1972, Supplement to Journal of Accounting Research. PP: 156-193.
29.________ , " Leadship Climate and the Use of Accounting Data in Performance Evaluation. " The Accounting Review (July 1974): 485-495.
30.________ , "Toward an Organizational Perspective for the Study of Accounting and Information Systems. " Accounting, Organizations and Society No. 1 (1978): 3-13.
31. Khandwalla, Pradip N., "The Effect of Different Types of Competition on the Use of Management Controls." Journal of Accounting Research (Autumn 1972)
: 275-285.
32. Korman, Abraham K., "On The Development" of Contingency Theories of Leadership : Some Methodological Considerations and a Possible Alternatives." Journal of Applied Psychology, No. 3(1973): 384-387.
33. Merchant, Kenneth A., "The Design of the Corporate Budgeting Systems: Influences on Managerial Behavior and Performance. " The Accounting Review (October 1981): 813-829.
34. NAA, Committee on Management Accounting Practices."Objective of Management Accounting. " Management Accounting (Nov. 1982).
35. National Association of Accountants, "MAP Committee Promulgates Definition of Management Accounting." Management Accounting (January 1981): 57-58.
36. Otley, David T., "Budget Use and Managerial Performance." Journal of Accounting Research (Spring 1978) : 122-149.
37. Perrow, Charles. "A Framework for the Comparative Analysis of Organization." American Sociological Review , Vol. 32 (1967): 194-208.
38. Rosonzweig, Kenneth. "An Exploratory Field Study of the Relationship Between the Controllers Department and Overall Organization Characteristics." Accounting, Organizations and Society No. 4 (1981): 339-354.
39. Sathe, Vijay. "The Relevance of Mordern Theory for Managerial Accounting. "Accounting, Organizations and Society, No. 1 (1978): 89-92.
40. Schiff, Micharl, and Arie Y. Lewin. "The Impact of People on Budgets." The Accounting Review (April 1970): 259-268.
41. Schackleton, Ken, "Management Accounting and Behavioral Science." Management Decision (1977): 126-149.
42. Tiesson, Peter, and J. H. Waterhouse. "The Contingency Theory of Managerial Accounting: A Comment." The Accounting Review (April 1978): 523-529.
43. Waterhouse, J. H., and P. Tiesson. "A Contingency Framework for Management Accounting Systems Research. "” Accounting, Organizations and Society (1978): 65-76.
44. Watson, David J. H., and J. V. Baumler. "Transfer Pricing: A Behavioral Context." The Accounting Review (July 1975): 466-474.
英文書籍
1. AAA, Committee to Prepare a Statement of Basic Accounting Theory. A Statement of Basic Accounting Theory. Sarasota, Fla. : American Accounting Association, 1966.
2. Amey, Lloyd, and Don Egginton. Management Accounting: A Conceptual Approach. London: Longman Group Limited, 1973.
3. Anthony, Robert N., and James. Reece. Management Accounting : Text and Cases. 5th ed. Homewood I11.: Richard D. Irwin Inc., 1975.
4. Antor, Hector R. Contemparary Issues in Cost and Managerial Accounting.
5. Amigoni, Franco, "Planning Management Control System." ed. Robert H. Chenhall, Graeme L. Harrison, and David J. H. Watson. The Organizational Context of Management Accounting. Marshiefd, Mass.: Pitman Book. Limited 1982.
6. Bruns, William J., Jr. and Don T. DcCoster. Accounting and It’s Behavioral Implications. N. Y. McGraw-Hill Book Company, 1969.
7. Burns, Tom, and G. M. Stalker, The Management of Innovation. London: Tavistock Publications, 1961.
8. Caplan, Edwin H., Management Accounting and Behavioral Science. Mass.: Addison-Wesley Publishing Inc., 1971.
9. Chandler, Alfred D., Strategy and Structure. Cambridge, Mass.: The M. I. T. Press, 1962.
10. Chatfield, Michael. A History of Accounting Thought, rev. ed., Huntington, N. Y.: Robert E. Kreiger Publishing Company, 1977.
11. Chenhall, Robert H., Graeme L. Harrison, and David J. H. Watson, The Organizational Context of Management Accounting. Marshfield, Mass.: Pitman Publishing Inc., 1982.
12. Dermer, Jerry. Management Planning and Control Systems. Homewood. I11.: Ricard D. Irwin, Inc., 1977.
13. Galbraith, Jay R., Designing Complex Organizations. Reading, Mass.: Addison-Wesley Publishing Company, 1973.
14.________ , Organization Design. Reading, Mass.: Addison-Wesley Publishing Company, 1977.
15. Geller, Louis. and Jae K. Shim. Readings in Cost and Management Accounting. 台北：華泰書局,1980.
16. Gordon, Myron, and Gordon Shillinglaw. Accounting: A Management Approach, 5th ed., Homewood I11.: Richard D. Irwin Inc., 1974.
17. Hall, R. H., Structure and Process. Englewood Cliffs, N. Y.: Prentice Hall, Inc., 1972.
18. Hartley, Ronald V., Cost and Managerial Accounting. 台北：華泰書局翻印,1983.
19. Hayes, David C., "The Contingency Theory of Managerial Accounting: An Empirical Test of an Assessment Model." Ph. D. dissertation, The Ohio State University.
20. Helbriegel, Don and John W. Slocum. Management: A Contingency Approach. Reading, Mass.: Addison-Wesley 1974.
21. Hickson, David J., C. R. Hinings; C. J. McMillion; and J. P. Schwitter. "The Culture-Free Context of Organization Structure: A Tri-National Comparison." Sociology (Jan. 1974): 59-80.
22. Hendrikson, Eldon S., Accounting Theory, 4th ed., Homewood, I11.: Richard D. Irwin Inc., 1982.
23. Hopwood, Anthony G, Accounting and Human Behavior. Englewood Cliffs, New Jersey: Prentice-Hall, Inc., 1976.
24. Horngren, Charles T., Cost Accounting: A Managerial Emphasis, 3rd ed. Englewood, Cliffs, New Jersey: Prentice-Hall, Inc., 1972.
25. Kast, Fremont E. and Jamese. Rosenzweig. Contingency Views of Organization and Management. Chicago: Science Research Association, Inc., 1973.
26.________ , Organization and Management: A System Approach, 2nd ed. New York: McGraw-Hill Book, Co., 1974.
27. Livingstone, J. Leslie. (ed.)Management Accounting: The Behavioral Foundations. Ohio: Grid, Inc., 1975.
28. Luthans, F., Introduction to Management: A Contingency Approach. N. Y.: McGraw-Hill Book Co., 1976.
29. NAA, Committee on Management Accounting Practices, Statement on Management Accounting Practices, June 1973.
30. Sowell, Ellis Mart. The Evolution of the Theories and Techniques of Standard costs, Alabama: University of Alabama Press, 1973.
31. Steers, Richard M., Organizational Effectiveness: A Behavioral View. Santa Monica, California: Goodyear Publishing Co., In., 1977.
32. Summers, Edward L., An Introduction to Accounting for Decision Making and Control. Homewood, I11.: Ricard D. Irwin, Inc., 1974.
33. Thompson, James D., Organizations in Action. N. Y. McGraw-Hill Book Co., 1967.
34. Woodward, Joan, Management and Technology. London : Her Majesty’s Stationary Office, 1958. |
