行為會計研究之回顧：問題與典範__臺灣人文及社會科學引文索引資料庫

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題名：	行為會計研究之回顧：問題與典範
書刊名：	中山管理評論
作者：	杜榮瑞
作者(外文)：	Duh, Rong-ruey
出版日期：	1998
卷期：	6:2
頁次：	頁293-330
主題關鍵詞：	行為會計；研究領域；研究主題；研究典範；透鏡模型；政策捕捉；經驗法則及偏誤；決策前行為；經驗；專家；專長；實驗經濟學；Behavioral accounting；Research fields；Research issues；Research paradigms；Lens model；Policy capturing；Heuristics and biases；Predecisional behavior；Experience；Expert；Expertise；Experimental economics
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(1) 專書論文(0) 排除自我引用:5 共同引用:0 點閱:30

　　　　　本文回顧過去三十年的主要行為會計研究，接審計、管理會計與財務會計的研究領域，研究領域內的研究主題以及研究典範加以分類。此種三維分類方式有助於了解會計問題的實質面以及會計研究方法的程序面。本文最後提出數項觀察，除了彙整過去之文獻，亦指出未來研究方向。

以文找文

　　　　　This paper adopts a three-dimensional taxonomy to review the main behavioral accounting studies in the past 30 years. This taxonomy includes research fields, research issues and research paradigms as the three dimensions and is expected to facilitate understanding the substance aspects as well as procedural aspects of behavioral accounting research. This paper concludes with some observations on the prior research and suggestions for future studies including conducting behavioral researchi in Taiwan.

以文找文

期刊論文
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會議論文
1.	Schipper, K.(1993)。Academic accounting research and the standard setting process。Northwestern University, Evanston, IL。

圖書
1.	Hopwood, A. G.(1976)。Accounting and Human Behaviour。Englewood Cliffs, NJ：Prentice Hall。
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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。

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