| Reference: | 主要參考書目
壹、中文部分
1.王嘉陵著，關係式資料庫系統原理與運用，正文書局印行。
2.李恩澤著，電腦化會計資訊系統──設計與運用，松崗圖書公司出版，民國73年。
3.金成隆撰，管理會計之權變理論──探索性之研究，政大會計研究所碩士論文，73年。
4.林明壽撰，財務報告溝通功能之研究，政大會計研究所碩士論文,74年。
5.許永高、呂國屏合譯，關聯式資料庫管理入門，儒林出版社，74年5月初版。
6.陳清哲撰，會計資訊之成本與價值關係研究，政大會計研究所碩士論文，70年。
7.陳春旭等譯，資料庫系統概論，儒林圖書有限公司，75年7月初版。
8.陳一騏著，事件觀點下的會計基本理論之評議與其研究，主計月報，第三十九卷，第四期。
9.張學仁撰，以關連式模式構建MRP資料庫之研究，交大管理科學研究所，74年。
10.梁定澎譯，決策支援系統，松崗電腦圖書有限公司，72年再版。
11.葉小瑞譯，dBASE III商用實例，儒林圖書公司印行，75年7月初版。
12.葉誌崇著，會計資訊系統，松崗圖書公司出版，68年。
13.楊松坤撰，買賣業資訊系統設計之研究，淡江資訊工程研究所，72年。
14.葉鈺昌撰，會計理論之政策面，政大會計研究所碩士論文，68年。
15.蔡秋芳撰，藥品開疾病相關式資料庫系統之設計及研究，成大工業管理研究所，70年。
16.鄭丁旺著，會計之管理功能，今日會計，69年。
17.鄭育仁撰，資料正規化檢驗方法之研究，淡江管科所系統分析組碩士論文，74年。
18.劉立倫撰，為什麼這項目重要?會計研究，政大會計研究學會，72年6月。
19.謝進榮撰，實體－關聯資料模型應用於管理資訊系統規劃分析階段之研究，淡江管理科學研究所碩士論文，73年。
20.羅仁傑，會計資訊系統之設計，東吳會計研究所碩士論文，73年。
貳、英文部份
1. American Accounting Association, "Report of the Committee on Nonfinancial measures of Effectiveness." The Accounting Review_46 (Supplement 1971).
2. American Accounting Association, "Report of Committee on Accounting and Information Systems", The Accounting Review 46 (Supplement, 1971).
3. American Accounting Assoication, "A statement of Basic Accounting", 1966.
4. AICPA, Accounting Principle Board, "Basic concepts and Accounting principles underlying Financial statement of Business Enterprises", APB statement No. 4 (New York: AICPA, 1970).
5. Accountants International study Grop. "Materiality in Accounting".
6. Committee to prepare a statement of Basic Accounting Theory, "Statement of Basic Accounting Theory" (American Accounting Association, 1966).
7. FASB statement of Financial Accounting Concepts No.1., "objectives of Financial Reporting by Business Enterprise" (Starnford, Lonn : FASB, November 1978).
8. FASB Statement of Financial Accounting Concepts No. 2, "Qualitative Characteristics of Accounting Information", (starnford, Loun, FASB, May 1980).
9. FASB Statement of Financial Accounting Concepts No.5, (Starnford, Lonn. FASB, 1984).
10. Alan, Hammill, "Simplified Financial statements" The Accountants` Magazine (July, 1979).
11. Biegler, John, "Key objectives in Financial Reporting", Management Review (August 1965).
12. Birnberg, Jacob and Nicholas Depuch, "A Conceptual Approach to the Framework for Disclosure". The Journal of Accountancy (February, 1963).
13. Barefield Russell, "The Effect of Aggregation on Decision making Sucess: A Laboratory study," Journal of Accounting Research 10 (Autumn 1972).
14. Baker, Kent and Hodem, "Information Need of Individual Investors", The Journal of Accountancy (November 1973).
15. Bart: Johnson, "Why your company Need Three Accounting system", Management Accounting, (September, 1984).
16. Baruch dev. "Accounting and Information Theory", Study in Accounting Research #2, (Sarasota, Florida, AAA, 1969).
17. Bullen, C. W. and Rockart J. F. , "A Primer on critical Sucess Factors," Center for Information Systems Research Working Paper No. 69 (Sloan School of Management, M.I.T., Cambridge, MA. June, 1981).
18. Burch , John and Strate, Telix, "Information SystemL: Theory and Practice, (California: Hamilton Publishing Company, 1974).
19. Churchill, Neil and Stedry, Andrew, "Some Developments in management Science and Information Systems with Respoct to measurement in Accounting", Research in Accounting Measurement.
20. Chenhall, Robert Harrison, Graeme and watson, David, "The organizational context of Management Accounting" (Marshfield, massuchusetts: Pitman Publishing Inc. 1982).
21. Chen, peter, “The Entity-Relationship Model Toward A unified view of Data". ACM Transactions on Database System, (March, 1976).
22. Codd, E. F., "Recent Investigation into Relational Data Base Systems" (Proc. IFIP Cof. Proc. , North-Molland Publishing Company, 1974).
23. Codd, E. F., "A Relational Model of Data for Large Shard Data Banks." Communications of the ACM 13 (June, 1970).
24. Codd, E. F., "Future Normalization of the Data Base Relational model". In Data Base Systems courant computer Science Sysmposia series, vol. 6 Englewood cliffs, N. J. : prentice-Hall, 1972.
25. Colantoni, Clande, Manes, Rene and Andrew, whinston", A unified Approach to the Theory of Accounting and Information Systems", The Accounting review (1971).
26. Collins, Frank and Yeakel, John, "Range Estimate in Financial Statements: Help or Hindrance?" The Journal of Accountancy (July, 1979).
27. Daft, Richard and madntosh, Norman, "A New Approach to Design and use of Management Information", California management Review (Fall, 1978).
28. Driver, Michuel and Mock, Theodore, "Human Information processing, Decision style Theory and Accounting Information systems", The Accounting Review 50 (July 1975).
29. France, Amigoni, "Planning Management control Systems." The organizational Context of Management Accounting (Marshield, massachusetts: Pitman Publishing Inc. 1982).
30. Gordon, Jawrence and Danny Millier, "A contingency Framework for the Design of Accounting Information systems." Accounting Organization and Society (June, 1976).
31. Godfrey, James and Prince, Thomas, "The Accounting Model from an Information systems perspective", The Accounting Review, (January, 1971).
32. Hason, pirkul, Aras, omer and Deven shaarma, "A Framework for Firm environment and Management Decisions: An operations Management Perspective" International Journal on Policy and Information (Dec. 15, 1985, Volume 9, No. 2).
33. Hendriksen, Eldon, "Accounting Theory." Fourth Ed.
34. Izak, Benbasat and Dexter, Albert, "Value and Events Approaches to Accounting: An Experimental Evaluation", The Accounting Review (Vol. LIV, No. 4 Oct. 1979).
35. Irwin, Bemhardt and Copeland, Ronald, "some problems in Applying an Information Theory Approach to Accounting Aggreation", Journal of Accounting Research 8 (Spring, 1970).
36. Keys, David, "Confidence Interval Financial Statement: An Empirical Investigation, " Journal of accounting Research, Vol. 16 No. 2 (Autumn 1978).
37. Kochetkov, Gennady, "Computer-Based Decision Support Systems: Problems of Design and Implemetation".
38. Lowrence Revisine, "Data Expansion and Conceptual Structure", The Accounting Review. (Oct. 1970).
39. Lieberman, Arthur and Whinston, Andrew, "A structuring of an Events--Accounting Information system", The Accounting Review, (April, 1975).
40. Jucas, Henry, "The use of an Accounting Information system, Action and Organizational Performance". The Accounting Review 50 (Oct. 1975).
41. McCarthy, William , "The REA Accounting Model: A Generalized Framework for Accounting System in a shard Data Environment". The Accounting Review, (Vol. LVII, No. 3, July, 1982).
42. McCarthy, Willaiam, "An Entity-Relationship of Accouting Models; The Accounting Review, (Vol. LIV, NO. 4, Oct. 1979).
43. McCarthy, William, "A Relational Model for Events-Based Accounting Systems" (ph. D. assertation university of Massachusetts, 1977).
44. McCarthy, William "Construction and use of Integrated Accounting Systems with EntityRelationship Modelling", Database Journal (Vol. 10, No. 3, 1981).
45. Munro, ?. C. and Wheeler B. R. , "Planning Critical Success Factors and management`s Information Requirement", MIS Quarterly (Dec. 1980).
46. McFadden, Fred and Hoffer, Jeffrey, "Data Base Management" . Culifornia: The Benjamin/Cummings Publishing Company, 1985).
47. Drace Johnson, "Toward an Events Theory of Accounting", The Accounting Review (October, 1970).
48. Rockart, John, "Chief Executives Define Their Own Data Needs." HBR., (March–April, 1979).
49. Ron, Weber, "Data Models Research in Accounting: An Evaluation of Wholesale Distribution Software", The Accounting Review (vol. LXI, No. 3, July 1986).
50. Smith, James and Amer Mufti , "Using the Relational Database" Management Accounting (Oct. 1985).
51. Sorter, George, " A. Events Approach to Bastic Accounting Theory", The Accounting Review, (January, 1969).
52. Simon H. A., "The new science of Management Decision", (New York: Harper and Row , 1960).
53. Tiessen, Peter, " An Investigation of Some Effects of Data Aggregation and cognitive style on DecisionMaking Performance", (Ph, D, dissertation, the Minnesota University, 1976).
54. Yuji, Ijiri, " The Foundations of Accounting Measurement " , , Prentice-Hall. Inc, 1967).
55. Wayne, Corcoran, "Costs: Accounting Analysis & Control", Unpublished Manuscript, 1976.
56. Wheeler, John, "Accounting theory and Research in Perspective", The Accounting Review 45 (January , 1970) |
