口語協定分析法為管理決策研究的一種重要的研究方法。本文旨在介紹口語協定分析法及其編碼過程。近年來，口語資料已經廣被接受為一種反映決策者認知過程的記錄，研究者可以透過『邊想邊說』（think-aloud）的方式蒐集口語協定資料。作者將舉出過去的研究為例，說明此一方法的實施程序，並分享個人的研究心得，討論此研究方法使用上的潛在困難。

　　　　　Verbal protocol approach is an important research method in studying managerial decision making. The purpose of this paper is to introduce the verbal protocol approach and the related coding procedures. In the past years, verbal reports have been widely accepted as reflections and evidences of decision-makers' cognitive processes. Scholars may obtain such data through certain research methods such as asking decision-makers to think-aloud. The author will illustrate two studies in order to explain the procedures of implementing this method, share his personal opinions on this topic, and discuss potential difficulties in using this approach.