| 期刊論文| 1. | Chen, Peter P.(1976)。The entity-relationship model-toward a unified view of data。ACM Transactions of Database Systems，1(1)，9-36。   | | 2. | Cooper, Robin、Kaplan, Robert S.(1988)。Measure Cost Right: Make the Right Decision。Harvard Business Review，66，96-103。 | | 3. | Gorman, Kevin、Choobineh, Joobin(1991)。The object-oriented entity-relationship model (OOERM)。Journal of Management Information Systems，7(3)，41-65。 | | 4. | Cooper, Robin(1988)。The Rise of Activity-Base Costing-Part Two: When Do I Need an Activity-Based Cost System?。The Journal of Cost Management for Manufacturing Industry，1988(Fall)，41-48。 | | 5. | Cooper, Robin(1989)。The Rise of Activity-Base Costing-Part Three: How Many Cost Driver Do You Need, and How Do You Select Them?。The Journal of Cost Management for Manufacturing Industry，1989(Winter)，33-46。 | | 6. | Cooper, Robin(1989)。The Rise of Activity-Base Costing-Part Four: What Do Activity-Based Cost System Look Like?。The Journal of Cost Management for Manufacturing Industry，1989(Spring)，38-49。 | | 7. | Cooper, Robin、Kaplan, Robert(1988)。How Cost Accounting Distort Product Cost?。Management Accounting，1988(Apr.)，20-27。 | | 8. | Eaves, B. Curtis(1966)。Operational Axiomatic Accounting Mechanics。The Accounting Review，1966(Jul.)，426-442。 | | 9. | Everest, Gordon、Weber, Ron(1977)。A Relational Approach to Accounting Models。The Accounting Review，1977(Apr.)，340-352。 | | 10. | Tim, Korson、McGregor, D. John(1990)。Understanding Object-Oriented: A Unifying Paradigm。Communications of the ACM，1990(Sep.)，40-60。 | | 11. | Lieberman, Arthur Z.、Whinston, Andrew(1976)。Design of a Multidimensional Accounting System。The Accounting Review，1976(Jan.)，117-145。 | 圖書| 1. | Brimsom, James A.(1991)。Activity Accounting: An Activity-Based Costing Approach。New York：John Wiley & Sons, Inc.。 | | 2. | Rumbaugh, James R.、Blaha, Michael R.、Premerlani, William、Eddy, Frederick、Lorensen, William(1991)。Object-oriented Modeling and Design。Englewood Cliffs, NJ：Prentice-Hall Publising Company。 | | 3. | Cooper, Robin、Kaplan, Robert S.(1991)。The Design of Cost Management Systems-Text, Cases, and Readings。Prentice-Hall。 | | 4. | DeMarco, Tom(1979)。Structured Analysis and Systems Specification。Prentice-Hall。 | | 5. | Yourdon, Edward、Constanine, Larry(1989)。Structured Design: Fundamentals of a Discipline for Computer Program and Systems Design。Prentice-Hall。 | 圖書論文| 1. | Foster, George、Gupta, Mabendra(1990)。Activity Accounting: An Electronics Industry Implementation。Measures for Manufacturing Excellence。Harvard Business Review Press。 | |