知識、誘因與會計決策--除誤途徑__臺灣人文及社會科學引文索引資料庫

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題名：	知識、誘因與會計決策--除誤途徑
書刊名：	管理學報
作者：	杜榮瑞
作者(外文)：	Duh, Rong-ruey
出版日期：	1998
卷期：	15:1
頁次：	頁27-55
主題關鍵詞：	知識；財務誘因；解釋責任；決策績效；錯誤；除誤；Knowledge；Financial incentives；Accountability；Decision performance；Error；Debiasing
原始連結：	連回原系統網址
相關次數：	被引用次數:期刊(6) 博士論文(0) 專書(0) 專書論文(1) 排除自我引用:6 共同引用:0 點閱:122

　　　　　本研究採取除誤途徑，探討知識、誘因與會計決策之關係。三個實驗結果顯示財務誘因能激發決策者更多之認知努力，但解釋責任（社會誘因）則否。財務誘因與解釋責任對降低決策錯誤，均無作用，但知識之提供則可提高決策績效，與既有行為會計文獻，特別是 Kennedy （ 1993 ）之模型一致。

以文找文

　　　　　This study adopts debiasing approach to examine the effects of knowledge and incentives on accounting decisions. The results of three experiments show that financial incentives motivate sub-jects to exert more cognitive effort while accountability (social incentives) does not. Both financial and social incentives do not significantly reduce decision errors but the provision of knowledge through feed-back does improve decision performance. This finding is essentially conistent with existing behavioral accounting literature, especially Kennedy's (1993) model.

以文找文

期刊論文
1.	Hogarth, Robin M.、Einhorn, Hillel J.(1992)。Order Effects in Belief Updating: The Belief-Adjustment Model。Cognitive Psychology，24(1)，1-55。
2.	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。
3.	Brownell, P.(1981)。Participation in budgeting, locus of control and organizational effectiveness。The Accounting Review，56(4)，844-860。
4.	Bonner, S. E.、Pennington, N.(1991)。Cognitive process and knowledge as determinants of auditor expertise。Journal of Accounting Literature，10(1)，1-50。
5.	Tetlock, P. E.(1985)。Accountability: The neglected social context of judgment and choice。Research in Organizational Behavior，7(2)，297-332。
6.	Pratt, J.、Awasthi, V.(1990)。The effects of monetary incentives on effort and decision performance: The role of cognitive characteristics。The Accounting Review，65(4)，797-811。
7.	Smith, Vernon L.(1982)。Microeconomic Systems as an Experimental Science。American Economic Review，72(5)，923-955。
8.	Bonner, S. E.(1990)。Experience Effects in Auditing: The Role of Task-Specific Knowledge。The Accounting Review，65(1)，72-92。
9.	Bonner, S. E.、Lewis, B. L.(1990)。Determinants of auditor expertise。Journal of Accounting Research，28(3)，1-28。
10.	Ashton, R. H.(1990)。Pressure and performance in accounting decision settings: paradoxical effects of incentives, feedback, and justification。Journal of Accounting Research，28(Supplement)，148-180。
11.	Kennedy, J.(1993)。Debiasing Audit Judgment with Accountability: A Framework and Experimental Results。Journal of Accounting Research，31(2)，231-245。
12.	Kennedy, J.(1995)。Debiasing the curse of knowledge in audit judgment。Accounting Review，70，249-274。
13.	Lord, A. T.(1992)。Pressure: A methodological consideration for behavioral research in auditing。Auditing: A Journal of Practice & Theory，11(2)，89-108。
14.	Tetlock, P. E.(198312)。Accountability and the Perseverance of First Impressions。Social Psychology Quarterly，46，285-292。
15.	Libby, R.、Luft, J. L.(199307)。Determinants of judgment performance in accounting settings: ability, knowledge, motivation, and environment。Accounting, Organizations and Society，18(5)，425-450。
16.	Tversky, A.、Kahnema, D.(1974)。Judgment under Uncertainty: Heuristic and Biases。Science，185(4157)，1124-1131。
17.	Tversky, Amos、Kahneman, Daniel(1986)。Rational choice and the framing of decisions。The Journal of Business，59(4 Part 2)，S251-S278。
18.	Rotter, J. B.(1975)。Some Problems and Misconceptions Related to the Construct of Internal versus External Control of Reinforcement。Journal of Consulting and Clinical Psychology，43(1)，56-67。
19.	Nelson, M. W.(1993)。The effects of error frequency and accounting knowledge on error diagnosis in analytical review。The Accounting Review，68，803-824。
20.	Lipe, M. G.、Libby, R.(1992)。Incentives, effort, and the cognitive processes involved in accounting related judgments。Journal of Accounting Research，30(2)，249-273。
21.	Johnson, V. E.、Kaplan, S. E.(1991)。Experimental evidence on the effects of accountability on auditor judgments。Auditing: A Journal of Practice & Theory，10，96-107。
22.	Chow, C.(1983)。The effects of job standard tightness and compensation schemes on performance: An exploration of linkages。The Accounting Review，58，667-685。
23.	Butt, J.(1988)。Frequency judgments in an audit-related task。Journal of Accounting Research，26，315-330。
24.	Ashton, A. H.(199104)。Experience and error frequency Knowledge as potential determinants of audit expertise。The Accounting Review，66，218-239。
25.	Bonner, S. E.(1991)。Is experience necessary in cue measurement?: The case of auditing tasks。Contemporary Accounting Research，8(1)，253-269。
26.	Dopuch, N.(1992)。Another perspective on the use of deception in auditing experiments。Auditing: A Journal of Practice & Theory，Fall，109-112。
27.	Dickhaut, J.、Eger, C.(1982)。An examination of the conservation information processing bias in an accounting framework。Journal of Accounting Research，20，711-723。
28.	Gibbins, M.、Emby, C.(1988)。Good Judgment in public accounting: Quality and justification。Contemporary Accounting Research，4，287-313。
29.	Gregory, W. L.(1978)。Locus of control for positive and negative outcomes。Journal of Personality and Social Psychology，August，840-849。
30.	Sunder, S.、Jamal, K.(1991)。Money vs. gaming: effects of salient payments in double oral auctions。Organizational Behavior and Human Decision Processes，151-166。
31.	Ziebart, D. A.、Stone, D. N.(1995)。A model of financial incentive effects in decision making。Organizational Behavior and Human Decision Processes，250-261。
32.	Tetlock, P. E.(1987)。Accountability and judgment pressure in a personality prediction task。Journal of Personality and Social Psychology，700-709。
33.	Aboul-Ezz, M. E.、Wright, W. F.(1988)。Effects of extrinsic incentives on the quality of frequency assessments。Organizational Behavior and Human Decision Processes，41，143-152。
34.	Anderson, U.、Wright, W. F.(1989)。The effects of situational familiarity and financial incentives on the use of the anchoring and adjustment heuristic for probability assessment。Organizational Behavior and Human Decision Processes，143-152。

學位論文
1.	梁薰方(1995)。時間預算壓力下，解釋責任、道德判斷與審計人員反功能行為關係之研究，0。延伸查詢
2.	鐘啟雯(1993)。解釋責任與審計判斷之研究，0。延伸查詢

圖書
1.	Libby, R.(1981)。Accounting and Human Information Processing: Theory and Applications。Englewood Cliffs, NJ：Prentice-Hall。
2.	Solomon, I.、Shields, M. D.(1995)。Judgment and decision-making research in accounting and auditing。Cambridge：Cambridge University Press。
3.	Shields, M. D.、Solomon, I.(1995)。Judgment and decision-making research in auditing。Judgment and Decision-Making Research in Accounting and Auditing。New York, NY。
4.	Ashton, R. H.(1982)。Human Information Processing in Accounting。Sarasota, FL：American Accounting Association。
5.	Sunder, S.、Duh, R. R.(1986)。Incentives, learning and processing of information in a market environment: An examination of the base-rate fallacy。Laboratory, Market Research。Norman, OK。
6.	Fischhoff, B.(1982)。Debiasing。Judgment under Uncertainty: Heuristics and Biases。New York, NY。

圖書論文
1.	Libby, R.(1995)。The Role of Knowledge and Memory in Audit Judgment。Judgment and Decision Making Research in Accounting and Auditing。Cambridge University Press。
2.	Brislin, R. W.(1980)。Translation and content analysis of oral and written material。Handbook of cross-cultural psychology: Methodology。Boston, Massachusetts：Allyn and Bacon。
3.	Libby, R.(1991)。Experimental research and the distinctive features of accounting settings。Auditing: Advances in Behavioral Research。New York, NY：Springer-Verlag。

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