參考文獻
中文部分:
邱炳乾,2001,影響預算參與之因素與效能的結構關係,中山大學企業管理研究所未出版博士論文。倪豐裕、祝道松,1998,資訊不對稱和預算參與、預算強調對預算寬列之交互作用,管理評論,第17卷第2期,頁71至96。
倪豐裕、祝道松、張瑞當,1998,製造技術水準對參與式預算制度與部門績效關係影響之研究,中山管理評論,第6卷第2期,頁387-407。張瑞當、張允文,2001,策略、組織結構與環境對管理會計資訊系統的特徵與績效之影響,管理評論,第20卷第4期,頁137至173。楊國樞、文崇一、吳聰賢、李亦園,2001,社會及行為科學研究法(上、下冊),第十三版,台北:東華書局。英文部分:
Abernethy, M. A., & Brownell, P. (1999). The Role of Budgets in Organizations Facing Strategic Change: An Exploratory Study. Accounting, Organizations and Society, 24, 189-204.
Abernethy, M. A., & Guthrie, C. H. (1994). An Empirical Assessment of the “Fit” Between Strategy and Management Information System Design. Accounting and Finance, 34(November), 49-66.
Abernethy, M. A., & Stoelwinder, J. U. (1991). Budget Use, Task Uncertainty, System Goal Orientation and Subunit Performance: A Test of the ‘Fit’ Hypothesis in Not-for-Profit Hospitals. Accounting, Organizations and Society, 16(2), 105-120.
Abernethy, M. A., & Stoelwinder, J. U. (1995). The Role of Professional Control in the Management of Complex Organizations. Accounting, Organizations and Society, 20(1), 1-17.
Anderson, D. R., Sweeney, D. J., & Williams, T. A. (1993). Statistics for Business and Economics. 5th ed. Minneapolis/St. Paul: West Publishing.
Anderson, J. C. (1988). Management: Skills, Functions, and Organization Performance. 2nd ed. MA: Allyn and Bacon.
Andrews, D. R. (1971). The Concept of Corporate Strategy. Homewood, Ill.: Dow Jones-Irwin.
Aranya, N. (1977). The Relationship Between Budgetary Development and Selected Organizational Measures. Management International Review, 3, 77-82.
Arnold, V., & Sutton, S. G. (1997). Behavioral Accounting Research: Foundations and Frontiers. FL: AAA.
Baiman, S. (1982). Agency Research in Managerial Accounting: A Survey. Journal of Accounting Literature, 1(Spring), 154-213.
Baiman, S., & Demski, J. S. (1980). Economically Optimal Performance Evaluation and Control Systems. Journal of Accounting Research, 18, 840-848.
Bernhardt, D. (1995). Strategic Promotion and Compensation. Review of Economic Studies, 62, 315-339.
Bernhardt, D., & Scoones, D. (1993). Promotion, Turnover, and Preemptive Wage Offers. American Economics Review, 83, 771-791.
Bourgeois, L. J., III. (1980). Performance and Consensus. Strategic Management Journal, 1, 227-248.
Bouwens, J., & Abernethy, M. A. (2000). The Consequences of Customization on Management Accounting System Design. Accounting, Organizations and Society, 25(3), 221-241.
Brownell, P. (1982). A Field Study Examination of Budgetary Participation and Locus of Control. The Accounting Review, 57(4), 766-777.
Brownell, P. (1985). Budgetary Systems and the Control of Functionally Differentiated Organizational Activities. Journal of Accounting Research, 23(2), 502-512.
Brownell, P., & Dunk, A. S. (1991). Task Uncertainty and Its Interaction with Budgetary Participation and Budget Emphasis: Some Methodological Issues and Empirical Investigation. Accounting, Organizations and Society, 16(8), 693-703.
Brownell, P., & Hirst, M. (1986). Reliance on Accounting Information, Budgetary Participation, and Task Uncertainty: Tests of a Three-Way Interaction. Journal of Accounting Research, 24(2), 241-249.
Brownell, P., & McInnes, M. (1986). Budgetary Participation, Motivation, and Managerial Performance. The Accounting Review, 61(4), 587-600.
Brownell, P., & Merchant, K. A. (1990). The Budgetary and Performance Influences of Product Standardization and Manufacturing Process Automation. Journal of Accounting Research, 28(2), 388-397.
Campbell, D. T., & Gingrich, K. F. (1986). The Interactive Effects of Task Complexity and Participation on Task Performance: A Field Experiment. Organizational Behavior and Human Decision Process, (October), 162-180.
Campbell, J. P. (1977). On the Nature of Organizational Effectiveness. In Goodman, P. S., Pennings, J. M., & Associates.(eds.) New Perspectives on Organizational Effectiveness. San Francisco: Jossey-Bass.
Carmines, E. G., & Zeller, R. A. (1979). Reliability and Validity Assessment. CA: Sage Publications, Inc.
Chalos, P., & Haka, S. (1989). Participative Budgeting and Managerial Performance. Decision Sciences, 20, 334-347.
Chandler, A. D. (1962). Strategy and Structure: Chapters in the History of the American Enterprise. Cambridge. MA: MIT Press.
Chang, C., & Wang, Y. (1996). Human Capital Investment under Asymmetric Information: The Pigovian Conjecture Revisited. Journal of Labor Economics, 14, 505-519.
Chenhall, R. H., & Morris, D. (1986). The Impact of Structure, Environment, and Interdependence on the Perceived Usefulness of Management Accounting Systems. The Accounting Review, 61(1), 16-35.
Chenhall, A. D., & Langfield-Smith, K. (1998). The Relationship Between Strategic Priorities, Management Techniques and Management Accounting: An Empirical Investigation Using a Systems Approach. Accounting, Organizations and Society, 23(3), 243-264.
Chia, Y. M. (1995a). The Interaction Effect of Information Asymmetry and Decentralization on Managers’ Job Satisfaction: A Research Note. Human Relations, 48(6), 609-625.
Chia, Y. M. (1995b). Decentralization, Management Accounting System (MAS) Information Characteristics and Their Interaction Effects on Managerial Performance: A Singapore Study. Journal of Business Finance & Accounting, 22(6), 811-830.
Choe, J. M. (1998). The Effects of User Participation on the Design of Accounting Information Systems. Information and Management, 34(3), 185-198.
Chong, V. K. (1996). Management Accounting Systems, Task Uncertainty and Managerial Performance: A Research Note. Accounting, Organizations and Society, 21(5), 415-421.
Chow, C. W., Cooper, J. C., & Waller, W. (1988). Participative Budgeting: Effects of a Truth-Inducing Pay Scheme and Information Asymmetry on Slack and Performance. The Accounting Review, 63(1), 111-122.
Cooper, R. (1995). When Lean Enterprise Collide: Competing Through Confrontation. Boston, MA: Harvard Business School Press.
Cornforth, C., & Simpson, C. (2002). Change and Continuity in the Governance of Nonprofit Organization in the United Kingdom: The Impact of Organizational Size. Nonprofit Management and Leadership, 12(4), 451-470.
Cronbach, L. J. (1951). Coefficient Alpha and the Internal Structure of Tests. Psychometrika, 16, 291-334.
Daft, R. L., & Macintosh, N. B. (1978). A New Approach to Design and Use of Management Information. California Management Review, 21(Fall), 82-92.
Demski, J. S., & Feltham, G. A. (1976). Cost Determination: A Conceptual Approach. Ames: Iowa State University Press.
Demski, J. S., & Feltham, G. A. (1978). Economic Incentives in Budgetary Control Systems. The Accounting Review, 53(April), 336-359.
Dent, J. F. (1990). Strategy, Organization and Control: Some Possibilities for Accounting Research. Accounting, Organizations and Society, 15(1), 3-24.
Dess, G. G., & Davis, P. S. (1984). Porter’s (1980) Generic Strategies as Determinants of Strategic Group Membership and Organizational Performance. Academy of Management Journal, 27, 467-488.
Duncan, R. B. (1972). Characteristics of Organizational Environments and Perceived Environmental Uncertainty. Administrative Science Quarterly, 17(3), 313-327.
Dunk, A. S. (1989). Budget Emphasis, Budgetary Participation and Managerial Performance: A Note. Accounting, Organizations and Society, 14(4), 321-324.
Dunk, A. S. (1990). Budgetary Participation, Agreement on Evaluation Criteria and Managerial Performance: A Research Note. Accounting, Organizations and Society, 15(3), 171-178.
Dunk, A. S. (1992). Reliance of Budgetary Control, Manufacturing Process Automation and Production Subunit Performance: A Research Note. Accounting, Organizations and Society, 17(3/4), 195-203.
Dunk, A. S. (1993a). The Effect of Budget Emphasis and Information Asymmetry on the Relation Between Budgetary Participation and Slack. The Accounting Review, 68(2), 400-410.
Dunk, A. S. (1993b). The Effects of Job-Related Tension on Managerial Performance in Participative Budgetary Setting. Accounting, Organizations and Society, 18(7/8), 575-585.
England, G. W., & Lee, R. (1973). Organization Size as an Influence on Perceived Organizational Goals: A Comparative Study Among American, Japanese, and Korean Managers. Organizational Behavior and Human Performance, 9, 48-58.
Erez, M., & Arad, R. (1986). Participative Goal-Setting: Social, Motivational and Cognitive Factors. Journal of Applied Psychology, 71(4), 591-597.
Fisher, J. G., Frederickson, J. R., & Peffer, S. A. (2000). Budgeting – An Experimental Investigation of the Effects of Negotiation. The Accounting Review, 75, 93-114.
Fisher, J. G., Frederickson, J. R., & Peffer, S. A. (2002). The Effect of Information Asymmetry on Negotiated Budgets: An Empirical Investigation. Accounting, Organizations and Society, 27, 27-43.
Fry, L. W., & Slocum, J. W., Jr. (1984). Technology, Structure, and Workgroup Effectiveness: A Test of a Contingency Model. Academy of Management Journal, 27(2), 221-246.
Galbraith, C., & Schendel, D. (1983). An Empirical Analysis of Strategy Types. Strategic Management Journal, 4(2), 154.
Gibbons, R., & Katz, L. F. (1991). Layoffs and Lemons. Journal of Labor Economics, 9, 351-380.
Ginzberg, M. J. (1980). An Organizational Contingencies View of Accounting and Information Systems Implementation. Accounting, Organizations and Society, 5(4), 369-382.
Giroux, G. A., Mayper, A. G., & Daft, R. L. (1986). Organizational Size, Budget Cycle, and Budget Related Influence in City Governments: An Empirical Study. Accounting, Organizations and Society, 11(6), 499-519.
Gooding, R. Z., & Wagner, J. A., III. (1985). A Meta-Analytic Review of the Relationship Between Size and Performance: The Productivity and Efficiency of Organizations and Their Subunits. Administrative Science Quarterly, 30(4), 462-481.
Gordon, L. A., & Narayanan, V. K. (1984). Management Accounting Systems, Perceived Environmental Uncertainty and Organization Structure: An Empirical Investigation. Accounting, Organizations and Society, 9(1), 33-47.
Gorry, G. A., & Morton, M. S. (1971). A Framework for Management Information Systems. Sloan Management Review, 13(1), 55-70.
Govindarajan, V. (1984). Appropriateness of Accounting Data in Performance Evaluations: An Empirical Examination of Environmental Uncertainty as an Intervening Variable. Accounting, Organizations and Society, 9(2), 125-135.
Govindarajan, V. (1986a). Decentralization, Strategy, and Effectiveness of Strategic Business Units in Multibusiness Organizations. The Academy of Management Review, 11(4), 844-856.
Govindarajan, V. (1986b). Impact of Participation in the Budgetary Process on Managerial Attitudes and Performance: Universalistic and Contingency Perspectives. Decision Sciences, 17(4), 496-516.
Govindarajan, V. (1988). A Contingency Approach to Strategy Implementation at the Business-Unit Level: Integrating Administrative Mechanisms with Strategy. Academy of Management Journal, 31(4), 828-853.
Govindarajan, V., & Fisher, J. (1990). Strategy, Control Systems, and Resource Sharing: Effects on Business-Unit Performance. Academy of Management Journal, 33(2), 259-285.
Govindarajan, V., & Gupta, A. K. (1985). Linking Control Systems to Business Unit Strategy: Impact on Performance. Accounting, Organizations and Society, 10(1), 51-66.
Greenwald, B. (1986). Adverse Selection in the Labour Market. Review of Economic Studies, 53, 325-347.
Grinyer, P. H., Ysai-Ardekani, M., & Al-Bazzaz, S. (1980). Strategy, Structure, the Environmental, and Financial Performance in 48 United Kingdom Companies. Academy of Management Journal, 193-220.
Gul, F. A. (1991). The Effects of Management Accounting Systems and Environmental Uncertainty on Small Business Managers’ Performance. Accounting and Business Reassert, 22(85), 57-61.
Gul, F. A., & Chia, Y. M. (1993). The Effects of Compensation Incentives on Job Satisfaction: An Exploratory Study of the Moderating Roles of Information Asymmetry and Management Accounting System Design. Proceeding of the 16th Annual Congress of the European Accounting Association, Turku, Finland, April, 28-30.
Gul, F. A., & Chia, Y. M. (1994). The Effects of Management Accounting Systems, Perceived Environmental Uncertainty and Decentralization on Managerial Performance: A Test of Three-Way Interaction. Accounting, Organizations and Society, 19(4/5), 413-426.
Gupta, A. K. (1987). Matching Managers to Strategies: Point and Counterpoint. Human Resource Management, 25, 215-234.
Hambrick, D. C. (1980). Operationalizing the Concept of Business-Level Strategy in Research. Academy of Management Review, 5, 567-576.
Hambrick, D. C. (1983). Some Tests of the Effectiveness and Functional Attributes of Miles and Snow’s Strategic Types. Academy of Management Journal, 26(1), 5-26.
Hamermesh, R. G., Anderson, M. J., & Harris, J. E. (1978). Strategies for Low Market Share Business. Harvard Business Review, 56(3), 95-102.
Hayduk, L. A. (1987). Structural Equation Modeling with LISREL. Baltimore: John Hopkins University Press.
Hayes, D. C. (1977). The Contingency Theory of Management Accounting. The Accounting Review, 52(1), 22-39.
Henderson, B. D. (1989). The Origin of Strategies. Harvard Business Review, 67(6), 139-143.
Heneman, H. G., Ⅲ. (1974). Comparisons of Self and Superior Ratings of Managerial Performance. Journal of Applied Psychology, 59(5), 638-642.
Hirst, M. K. (1981). Accounting Information and the Evaluation of Subordinate Performance: A Situational Approach. The Accounting Review, 56(4), 771-784.
Hirst, M. K. (1983). Reliance on Accounting Performance Measures, Task Uncertainty, and Dysfunctional Behavior: Some Extensions. Journal of Accounting Research, 21(2), 596-605.
Hirst, M. K. (1987). The Effects of Setting Budget Goals and Task Uncertainty on Performance: A Theoretical Analysis. The Accounting Review, 62(4), 774-784.
Hirst, M. K., & Lowy, S. M. (1990). The Linear Additive and Interactive Effects of Budgetary Goal Difficulty and Feedback on Performance. Accounting, Organizations and Society, 15(5), 425-436.
Hoelter, J. W. (1983). The Analysis of Covariance Structures: Goodness-of-fit Indices. Sociological Methods and Research, 11, 325-344.
Hofer, C. W., & Schendel, D. E. (1978). Strategy Formulation: Analytical Concepts, St. Paul, MN: West Publishing.
Imoisili, O. A. (1985). Task Complexity, Budget Style of Evaluating Performance and Managerial Stress: An Empirical Investigation. Doctoral Dissertation. University of Pittsburgh.
Imoisili, O. A. (1989). The Role of Budget Data in the Evaluation of Managerial Performance. Accounting, Organizations and Society, 14(4), 325-335.
Johnson, G. (1987). Strategic Change and the Management Process. Oxford: Basil Blackwell.
Johnson, G., & Scholes, K. (1989). Exploring Corporate Strategy: Text and Cases, London: Prentice-Hall.
Kaiser, H. F., & Rice, J. (1974). Little Jiffy, Mark IV. Educational and Psychological Measurement, 34, 111-117.
Kenis, I. (1979). Effects of Budgetary Goal Characteristics on Managerial Attitudes and Performance. The Accounting Review, 54(4), 707-721.
Kerlinger, F. N. (1986). Foundations of Behavioral Research. 3rd ed. Fort Worth: Holt, Rinehart and Winston.
Khandwalla, P. N. (1972). The Effect of Different Types of Competition on the Use of Management Control. Journal of Accounting Research, 10(2), 275-285.
Khandwalla, P. N. (1977). The Design of Organization. N.Y.: Harcourt, Brace, Jovanovich.
Kim, J., & Mueller, C. W. (1978). Factor Analysis: Statistical Methods and Practical Issues. Beverly Hills. Cal.: Sage University Press.
Kimberly, J. R. (1976). Organizational Size and the Structuralist Perspective: A Review, Critique, and Proposal. Administrative Science Quarterly, (21), 571-597.
Kirchner, W. K. (1965). Relationships Between Supervisory and Subordinate Ratings for Technical Personnel. Journal of Industrial Psychology, 3, 57-60.
Kren, L. (1992). Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility. The Accounting Review, 67(3), 511-526.
Kuder, G. F., & Richardson, M. W. (1937). The Theory of Estimation of Test Reliability. Psychometrika, 2, 151-160.
Lal, M. (1991). Organizational Size, Structuring of Activities, and Control Information System Sophistication Levels: An Empirical Study. Management International Review, 31(2), 101-113.
Larcker, D. F. (1981). The Perceived Importance of Selected Information Characteristics for Strategic Capital Budgeting Decisions. The Accounting Review, 56(3), 519-538.
Lau, C. M., Low, L. C., & Eggleton, L. R. C. (1995). The Impact of Reliance on Accounting Performance Measures on Job-Related Tension and Managerial Performance: Additional Evidence. Accounting, Organizations and Society, 20(5), 359-381.
Leng, V. K. L. (1991). Budgeting in Respect to Information Asymmetry, Participation and Evaluation from Perspectives of Agency Theory and Social Behavior Theory. Unpublished Doctoral Dissertation. University of Arkansas.
Lenk, M. M. (1991). Private Information and a Manager‘s Motivation: An Expectancy Theory Test of Agency Theory’s Effort-Aversion Assumption in a Participative Budgeting Setting. Unpublished Doctoral Dissertation. University of South Carolina. MI: U.M.I., 15-126.
Locke, E. A., Schweiger, D. M., & Latham, G. P. (1986). Participation in Decision Making: When Should It Be Used? Organizational Dynamics, 16(Winter), 65-79.
Lorsch, J. W. (1970). Introduction to the Structural Design of Organizations. In Dalton, G. W., Lawrence, P. R., & Lorsch, J. W. (eds.) Organizational Structure and Design. Irwin, 1-16.
MacMillan, I. C. (1982). Seizing Competitive Initiative. The Journal of Business Strategy, (Spring), 43-57.
Mahoney, T. A., Jerdee, T. H., & Carroll, S. J. (1963). Development of Managerial Performance: A Research Approach. Cincinnati, OH: Southwestern Publishing.
Mahoney, T. A., Jerdee, T. H., & Carroll, S. J. (1965). The Job(s) of Management. Industrial Relations, 3(February), 97-110.
Mark, T. L. (1996). Psychiatric Hospital Ownership and Performance: Do Nonprofit Organizations Offer Advantages in Markets Characterized by Asymmetric Information? Journal of Human Resources, 31(3), 631-649.
Meier, K. J., & Bohte, J. (2003). Span of Control and Public Organizations: Implementing Luther Gulick’s Design. Public Administration Review, 63(1), 61-70.
Merchant, K. A. (1981). The Design of the Corporate Budgeting System: Influences on Managerial Behavior and Performance. The Accounting Review, 56(4), 813-829.
Merchant, K. A. (1984). Influences on Departmental Budgeting: An Empirical Examination of a Contingency Model. Accounting, Organizations and Society, 9(3,4), 291-307.
Merchant, K. A. (1985). Organizational Controls and Discretionary Program Decision Making: A Field Study. Accounting, Organizations and Society, 10(1), 67-85.
Mia, L. (1988). Managerial Attitude, Motivation and the Effectiveness of Budget Participation. Accounting, Organizations and Society, 13(5), 465-475.
Mia, L. (1989). The Impact of Participation in Budgeting and Job Difficulty on Managerial Performance and Work Motivation: A Research Note. Accounting, Organizations and Society, 14(4), 347-357.
Mia, L. (1993). The Role of MAS Information in Organizations: An Empirical Study. British Accounting Review, 25, 269-285.
Mia, L., & Chenhall, R. H. (1994). The Usefulness of Management Accounting Systems, Functional Differential and Managerial Effectiveness. Accounting, Organizations and Society, 19(1), 1-13.
Mia, L., & Goyal, M. (1991). Span of Control, Task Interdependence and Usefulness of MAS Information in Not-for-Profit Government Organizations. Financial Accountability & Management, 7(4), 249-266.
Milani, K. (1975). The Relationship of Participation in Budget-Setting to Industrial Supervisor Performance and Attitudes: A Field Study. The Accounting Review, 50(2), 274-284.
Miles, R. H., & Snow, C. C. (1978). Organizational Strategy, Structure, and Process. N.Y.: McGraw-Hill.
Miller, D. (1988). Relating Porter’s Business Strategies to Environment and Structure: Analysis and Performance Implications. Academy of Management Journal, 31(2), 280-308.
Miller, D., & Friesen, P. H. (1978). Archetypes of Strategy Formulation. Management Science, 24, 921-933.
Miller, D., & Friesen, P. H. (1982). Innovation in Conservative and Entrepreneurial Firms. Strategic Management Journal, 3(1), 1-25.
Miller, D., & Friesen, P. H. (1984). Organizations: A Quantum View. Englewood Cliffs. N.Y.: Prentice-Hall.
Mintzberg, H. (1978). Patterns in Strategy Formation. Management Science, 24(8), 934-948.
Murray, A. (1988). A Contingency View of Porter’s “Generic Strategies.” The Academy of Management Review, 13, 390-400.
Nealey, S. M., & Owen, T. W. (1970). A Multitrait-Multimethod Analysis of Predictors and Criteria of Nursing Performance. Organizational Behavior and Human Performance, 5, 348-365.
Ni, F., & Zhu, D. (1996). The Effect of Budget Systems on Manager’s Dysfunctional Behavior in the Situation of Information Asymmetry, The Proceeding of the Seventh International Conference on Comparative Management, Taiwan: National Sun Yat-Sen University, pp. 421-30.
Nielsen, R., Peters, M., & Hisrich, R. (1985). Intrapreneurship Strategy for Internal Markets Corporate, Non-Profit and Government Institution Cases. Strategic Management Journal, 6, 181-189.
Novick, M., & Lewis, G. (1967). Coefficient Alpha and the Reliability of Composite Measure. Psychometrika, 32, 1-13.
Nunnally, J. C. (1978). Psychometric Theory. 2nd ed. N.Y.: McGraw-Hill.
Nunnally, J. C., & Bernstein, I. H. (1994). Psychometric Theory. 3rd ed. N.Y.: McGraw-Hill.
O’Reilly, C. A. (1980). Individuals and Information Overload in Organizations: Is More Necessarily Better? Academy of Management Journal, 23(December), 684-696.
Orlitzky, M. (2001). Does Firm Size Confound the Relationship Between Corporate Social Performance and Firm Financial Performance? Journal of Business Ethics, 33, 167-180.
Otley, D. T. (1980). The Contingency Theory of Management Accounting: Achievement and Prognosis. Accounting, Organizations and Society, 5(4), 413-428.
Parker, J. W., Taylor, E. K., Barrett, R. S., & Martens, L. (1959). Rating Scale Content: Ⅲ. Relationships Between Supervisory- and Self-Ratings. Personnel Psychology, (Spring), 49-63.
Perrow, C. A. (1967). A Framework for the Comparative Analysis of Organizations. American Sociological Review, 32(2), 194-208.
Pindyck, R. S., & Rubinfeld, D. L. (1976). Econometric Models and Economic Forecasts. N.Y.: McGraw-Hill.
Pope, P. F. (1984). Information Asymmetries in Participative Budgeting: A Bargaining Approach. Journal of Business Finance & Accounting, 11(1), 41-59.
Porter, M. E. (1980). Competitive Strategy. N.Y.: The Free Press.
Porter, M. E. (1985). Competitive Advantage. N.Y.: The Free Press.
Prien, E. P., & Liske, R. E. (1962). Assessments of Higher-Level Personnel: Ⅲ. A Comparative Analysis of Supervisor Ratings and Incumbent Self-Ratings of Job Performance. Personnel Psychology, (Summer), 187-194.
Renn, R. W. (1998). Participation’s Effect on Task Performance: Mediating Roles of Goal Acceptance and Procedural Justice. Journal of Business Research, 41, 115-125.
Russell, R. D., & Russell, C. J. (1992). An Examination of the Effects of Organizational Norms, Organizational Structure, and Environmental Uncertainty on Entrepreneurial Strategy. Journal of Management, 18(4), 639-656.
Sathe, V. (1974). Structural Adaptation to Environment: Study of Insurance Company Departments and Branch Banks. Unpublished Ph. D. thesis. The Ohio State University.
Schminke, M. (2001). Considering the Business in Business Ethics: An Exploratory Study of the Influence of Organizational Size and Structure on Individual Ethical Predispositions. Journal of Business Ethics, 30, 375-390.
Shields, M. D., & Young, S. M. (1993). Antecedents and Consequences of Participative Budgeting: Evidence on the Effects of Asymmetrical Information. Journal of Management Research, (Fall), 265-280.
Simons, R. L. (1987). Accounting Control Systems and Business Strategy: An Empirical Analysis. Accounting, Organizations and Society, 12(4), 357-374.
Simons, R. L. (1990). The Role of Management Control Systems in Creating Competitive Advantage: New Perspectives. Accounting, Organizations and Society, 15(1/2), 127-143.
Simons, R. L. (1992). The Strategy of Control. CA Magazine, 125(3), 44-50.
Smyth, D. S. (1982). The Relationship Between Size and Performance of Mail Sorting Offices. Human Relations, 35(7), 567-586.
Thomas, S. B., & Ruf, B. M. (1999). Group Participative Budgeting: The Effect of Information Asymmetry on Group Work Standards. Paper Presented at the Meeting of ICCM. Kaohsiung. Taiwan.
Thompson, J. D. (1967). Organizations in Action. N.Y.: McGraw-Hill.
Tiessen, P., & Waterhouse, J. H. (1983). Towards a Descriptive Theory of Management Accounting. Accounting, Organizations and Society, 8(2/3), 251-267.
Tushman, M. L. & Nadler, D. A. (1978). Information Processing as an Integrating Concept in Organization Design. Academy of Management Review, 3(3), 613-624.
Van de Ven, A. H., & Delbecq, A. L. (1974). A Task Contingent Model of Work-Unit Structure. Administrative Science Quarterly, 19(2), 183-197.
Van de Ven, A. H., & Ferry, D. L. (1980). Measuring and Assessing Organizations. N.Y.: Wiley Interscience.
Van der Stede, W. A. (2000). The Relationship Between Two Consequences of Budgetary Controls: Budgetary Slack Creation and Managerial Short-Term Orientation. Accounting, Organizations and Society, 25, 609-622.
Waldman, M. (1984). Job Assignments, Signaling and Efficiency. Rand Journal of Economics, 15, 255-270.
Waldman, M. (1990). Up-or-Out Contracts: A Signaling Perspective. Journal of Labor Economics, 8, 230-250.
Waller, W. S., & Chow, C. W. (1985). The Self-Selection and Effort Effects of Standard-Based Employment Contracts: A Framework and Some Empirical Evidence. The Accounting Review, 60(3), 458-476.
Wang, S. (1991). The Relation Between Firm Size and Effective Tax Rates: A Test of Firms Political Success. The Accounting Review, 66(1), 158-169.
Ward, P. T., Bickford, D. J., & Leong, G. K. (1996). Configurations of Manufacturing Strategy, Business Strategy, Environment and Structure. Journal of Management, 22, 597-626.
Watson, D. J. H. (1975). Contingency Formulations of Organizational Structure: Implications for Managerial Accounting. In Livingstone, J. L. (ed.) Managerial Accounting-The Behavioral Foundations. Grid Inc.: 65-80.
Withey, M., Daft, R. I., & Cooper, W. H. (1983). Measures of Perrow’s Work Unit Technology: An Empirical Assessment and a New Scale. Academy of Management Journal, 26(1), 45-63.
Woo, C. Y., & Cooper, A. C. (1981). Strategies of Effective Low Share Business. Strategic Management Journal, 2, 301-318.
Worthy, J. C. (1950). Organization Structure and Employee Morale. American Sociological Review, 15, 169-179.
Young, S. M. (1985). Participative Budgeting: The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack. Journal of Accounting Research, 23(Autumn), 829-842.
Zábojník, J., & Bernhardt, D. (2001). Corporate Tournaments, Human Capital Acquisition, and the Firm Size-Wage Relation. Review of Economic Studies, 68, 693-716.
Zaltman, G., Duncan, R., & Holbek, J. (1973). Innovations and Organizations. N.Y.: Wiley.
Zhu, D. , Ni, F., Lin, C., Hsu, Y., & Chen, S. (2002). A Study on the Factors Affecting the Budget-Related Attitude of Hospital Departmental Managers and the Relationships of these Attitudes with Performance. Presented on the 7th Asia-Pacific Decision Sciences Institute Conference in Bangkok, Thailand. 1-10.