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

:::

詳目顯示

第 1 筆 / 總合 1 筆

/1頁

來源文獻資料
摘要
外文摘要
引文資料

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:31

　　　　　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
1.	Brownell, P.(1985)。Budgetary Systems and the Control of Functionally Differentiated Organizational Activities。Journal of Accounting Research，23(2)，502-512。
2.	Hogarth, Robin M.、Einhorn, Hillel J.(1992)。Order Effects in Belief Updating: The Belief-Adjustment Model。Cognitive Psychology，24(1)，1-55。
3.	Shields, M. D.、Young, S. M.(1993)。Antecedents and consequences of participative budgeting: Evidence on the effects of asymmetrical information。Journal of Management Accounting Research，5(1)，265-280。
4.	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。
5.	Waller, W. S.(1988)。Slack in Participative Budgeting: The Joint Effect of a Truth-Inducing Pay Scheme and Risk Preferences。Accounting, Organizations and Society，13(1)，87-98。
6.	Birnberg, J. G.、Shields, M. D.、Young, S. M.(1990)。The case for multiple methods in empirical management accounting research (with an illustration from budget setting)。Journal of Management Accounting Research，2(1)，33-66。
7.	Ittner, C. D.、Larcker, D. F.(1995)。Total quality management and the choice of information and reward systems。Journal of Accounting Research，33(Supplement)，1-34。
8.	Brownell, P.(1981)。Participation in budgeting, locus of control and organizational effectiveness。The Accounting Review，56(4)，844-860。
9.	Brownell, P.(1983)。Leadership style, budgetary participation and managerial behavior。Accounting, Organizations and Society，8(4)，307-321。
10.	Kahneman, D.、Tversky, A.(1972)。Subjective Probability: A Judgment of Representativeness。Cognitive Psychology，3(3)，430-454。
11.	Messier, W. F. Jr.(1983)。The Effect of Experience and Firm Type on Materiality/Disclosure Judgments。Journal of Accounting Research，21(2)，611-618。
12.	Bonner, S. E.、Pennington, N.(1991)。Cognitive process and knowledge as determinants of auditor expertise。Journal of Accounting Literature，10(1)，1-50。
13.	Merchant, K. A.、Brownell, P.(1990)。The Budgetary and Performance Influences of Product Standardization and Manufacturing Process Automation。Journal of Accounting Research，28(2)，388-397。
14.	Tetlock, P. E.(1985)。Accountability: The neglected social context of judgment and choice。Research in Organizational Behavior，7(2)，297-332。
15.	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。
16.	Young, S. M.(1985)。Participative Budgeting: The Effects of Risk Aversion and Asymmetric Information on Budgetary Slack。Journal of Accounting Research，23(2)，829-842。
17.	Asare, S.(1992)。The Auditor's Going-Concern Decision: Interaction of Task Variables and the Sequential Processing of Evidence。The Accounting Review，67(2)，379-393。
18.	Shields, J. F.、Shields, M. D.(1998)。Antecedents of participative budgeting。Accounting, Organizations and Society，23(1)，49-76。
19.	Brownell, P.(198210)。A field study examination of budget budgetary participation and locus of control。The Accounting Review，57(4)，766-777。
20.	Chenhall, R. H.、Brownell, P.(1988)。The effect of participative budgeting on job satisfaction and performance: Role ambiguity as an intervening variable。Accounting, Organizations and Society，13(3)，225-233。
21.	Kenis, I.(1979)。Effects of Budgetary Goal Characteristics on Managerial Attitudes and Performance。The Accounting Review，54(4)，707-721。
22.	Kren, L.(1992)。Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility。The Accounting Review，67(3)，511-526。
23.	Chenhall, R. H.(198604)。Authoritarianism and participative budgeting: A dyadic analysis。The Accounting Review，61(2)，263-272。
24.	Swieringa, R. J.、Weick, K. E.(1982)。An assessment of laboratory experiments in accounting。Journal of Accounting Research，20，56-101。
25.	Ashton, A.、Ashton, R.(1988)。Sequential Belief Revision in Auditing。The Accounting Review，63(4)，623-641。
26.	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。
27.	Ashton, R. H.、Kramer, S. L.(1980)。Students as surrogates in behavioral accounting research: Some evidence。Journal of Accounting Research，18(1)，1-15。
28.	Bonner, S. E.(1990)。Experience Effects in Auditing: The Role of Task-Specific Knowledge。The Accounting Review，65(1)，72-92。
29.	Bonner, S. E.、Lewis, B. L.(1990)。Determinants of auditor expertise。Journal of Accounting Research，28(3)，1-28。
30.	Hamilton, R. E.、Wright, W. F.(1982)。Internal control judgments and effects of experience: Replications and extensions。Journal of Accounting Research，20(2)，756-765。
31.	Libby, R.、Frederick, D. M.(1990)。Experience and the ability to explain audit findings。Journal of Accounting Research，28(2)，348-367。
32.	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。
33.	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。
34.	Lord, A. T.(1992)。Pressure: A methodological consideration for behavioral research in auditing。Auditing: A Journal of Practice & Theory，11(2)，89-108。
35.	Kren, Leslie(1992)。The Moderating Effects of Locus of Control on Performance Incentives and Participation。Human Relations，45(9)，991-1012。
36.	Chow, C. W.、Shields, M. D.、Chan, Y. K.(1991)。The Effects of Management Controls and National Culture on Manufacturing Performance: an Experimental Investigation。Accounting, Organizations and Society，16(3)，209-226。
37.	Libby, R.(1975)。Accounting Ratios and the Prediction of Failure: Some Behavioral Evidence。Journal of Accounting Research，13(1)，150-161。
38.	Libby, R.(1985)。Availability and the Generation of Hypotheses in Analytical Review。Journal of Accounting Research，23(2)，648-667。
39.	Tversky, A.、Kahnema, D.(1974)。Judgment under Uncertainty: Heuristic and Biases。Science，185(4157)，1124-1131。
40.	Einhorn, H. J.、Hogarth, R. M.(1981)。Behavioral Decision Theory: Processes of Judgement and Choice。Annual Review of Psychology，32，53-88。
41.	Kahneman, Daniel、Tversky, Amos(1973)。On the psychology of prediction。Psychological Review，80(4)，237-251。
42.	Kaplan, Robert S.、Norton, David P.(1992)。The Balanced Scorecard: Measures That Drive Performance。Harvard Business Review，70(1)，71-79。
43.	Bernard, Victor L.、Thomas, Jacob K.(1989)。Posting-Earning-Announcement Drift: Delayed Price Response or Risk Premium?。Journal of Accounting Research，27，1-36。
44.	De Bondt, Werner F. M.、Thaler, Richard H.(1985)。Does the Stock Market Overreact?。The Journal of Finance，40(3)，793-805。
45.	Kaplan, Robert S.、Norton, David P.(1996)。Using the balanced scorecard as a strategic management system。Harvard Business Review，74(1)，75-85。
46.	Nelson, M. W.(1993)。The effects of error frequency and accounting knowledge on error diagnosis in analytical review。The Accounting Review，68，803-824。
47.	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。
48.	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。
49.	Chow, C.(1983)。The effects of job standard tightness and compensation schemes on performance: An exploration of linkages。The Accounting Review，58，667-685。
50.	Butt, J.(1988)。Frequency judgments in an audit-related task。Journal of Accounting Research，26，315-330。
51.	Ashton, A. H.(199104)。Experience and error frequency Knowledge as potential determinants of audit expertise。The Accounting Review，66，218-239。
52.	Kaplan, R. S.(1983)。Measuring manufacturing performance: a new challenge for managerial accounting research。The Accounting Review，58(4)，686-705。
53.	Abdolmohammadi, M. J.、Wright, A.(198701)。An Examination of the Effects of Experience and Task Complexity on Audit Judgments。The Accounting Review，62(1)，1-13。
54.	Anderson, M.(1988)。A comparative analysis of information search and evaluation of professional and non-professional financial analysts。Accounting, Organizations and Society，13，431-446。
55.	Ashton, R. H.(1974)。An experimental study of internal control judgments。Journal of Accounting Research，12(1)，143-157。
56.	Ashton, R. H.(1976)。Cognitive changes induced by accounting changes: experimental evidence on the functional fixation hypothesis。Journal of Accounting Research，14(Supplement)，1-17。
57.	Bamber, E. M.(1993)。Opportunities in behavioral accounting research。Behavioral Research in Accounting，5，1-29。
58.	Banker, R. D.、Portter, G.、Schroeder, R. G.(1993)。Reporting manufacturing performance measures to workers: An empirical study。Journal of Management Accounting Research，Fall，33-35。
59.	Barret, M. E.(1971)。Accounting for intercorporate investments: A behavioral field experiment。Journal of Accounting Research，9，50-65。
60.	Beresford, D. R.(1994)。A request for more research to support financial accounting standard-setting。Behavioral Research in Accounting，6(Supplement)，190-203。
61.	Berg, J. E.(1994)。Using experimental economics to resolve accounting dilemmas。Contemporary Accounting Research，10(Spring)，547-556。
62.	Biggs, S. F.、Mock, T, J.(1983)。An investigation of auditor decision processes in the evaluation of internal controls and audit scope decisions。Journal of Accounting Research，21，234-255。
63.	Biggs, S. F.、Wild, J. J.(1985)。An investigation of auditor judgment in analytical review。The Accounting Review，60，607-633。
64.	Biggs, S. F.、Mock, T. J.、Watkins, P. R.(1988)。Auditor's Use of Analytical Review in Audit Program Design。The Accounting Review，63，148-161。
65.	Birnberg, J. G.、Shields, J. F.(1989)。Three decades of behavioral accounting research: A search for order。Behavioral Research in Accounting，1，23-74。
66.	Blocher, E.、Cooper, J.(1988)。A study of auditors' analytical review performance。Auditing: A Journal of Practice & Theory，7，1-28。
67.	Bouwman, M. J.、Frishkoff, P. A.、Frishkoff, P.(1987)。How do financial analysts make decisions: A process model of the investment screening decision。Accounting, Organizations and Society，12(1)，1-30。
68.	Bouwman, M. J.(1984)。Expert vs. novice decision making in accounting: A summary。Accounting, Organizations and Society，9，325-327。
69.	Brown, C.、Solomen, I.(1990)。Auditor configural information processing in control risk assessment。Auditing: A Journal of Practice & Theory，9，17-38。
70.	Sundem, G. L.、Burgstahler, D.(1989)。The evolution of behavioral accounting research in the United States, 1967-1988。Behavioral Research in Accounting，1，75-108。
71.	Butler, S. A.(1986)。Anchoring in the judgmental evaluation of audit samples。The Accounting Review，61，101-111。
72.	Casey, C.(1980)。The usefulness of accounting ratios for subject' predictions of corporate failure: Replication and extensions。Journal of Accounting Research，18，603-613。
73.	Casey, C.、Selling, T.(1986)。The effect of task predictability and prior probability disclosure on judgment quality and confidence。The Accounting Review，61，302-317。
74.	Collins, F.(1978)。The Interaction of Budgeting Characteristics and Personality Variables with Budgetary Response Attitude。The Accounting Review，53(2)，324-335。
75.	Dawes, R. M.(1979)。The Robust Beauty of Improper Linear Models in Decision Marking。American Psychologist，34，571-582。
76.	Dopuch, N.、Ronen, J.(1973)。The effects of alternative inventory valuation methods: An experimental study。Journal of Accounting Research，11，191-211。
77.	Dyckman, T. R.(1964)。On the investment decision。The Accounting Review，19，285-295。
78.	Ebert, R.、Kruse, T.(1978)。Bootstrapping the security analyst。Journal of Applied Psychology，63，110-119。
79.	Frederick, D. M.、Libby, R.(1986)。Expertise and auditors' judgments of conjunctive events。Journal of Accounting Research，24(2)，270-290。
80.	Frederick, D. M.、Heiman-Hoffman, R.、Libby, R.(1994)。The structure of auditors' knowledge of financial statement errors。Auditing: A Journal of Practice & Theory，13，1-21。
81.	Gaumnitz, B. R.、Nunamaker, T. R.、Surtick, J. J.、Thomas, M. F.(1982)。Auditor consensus in internal control evaluation and audit program planning。Journal of Accounting Research，20(Autumn)，745-755。
82.	Gonedes, N.(1972)。Efficient capital markets and external accounting。The Accounting Review，47，11-21。
83.	Gonedes, N.、Dopuch, N.(1974)。Capital market equilibrium, information production, and selecting accounting techniques: Theoretical framework and review of empirical work。Journal of Accounting Research，12(Supplement)，48-129。
84.	Hopwood, A. G.(1974)。Leadership climate and the use of accounting data in performance evaluation。The Accounting Review，49(July)，485-495。
85.	Houghton, K. A.(1984)。Accounting data and the prediction of business failure: The setting of priors and the age of data。Journal of Accounting Research，22，361-368。
86.	Jensen, R.(1966)。An experimental design for study of effects of accounting variations in decision making。Journal of Accounting Research，4，224-238。
87.	Johnson, W. B.(1983)。Representativeness in judgmental predictions of corporate bankruptcy。The Accounting Review，58，78-97。
88.	Joyce, E. J.、Turner, J. L.(1976)。Expert judgment in audit program planning。Journal of Accounting Research，14(Supplement)，29-60。
89.	Joyce, E. J.、Biddle, G. C.(1981)。Anchoring and Adjustment in Probabilistic Inference in Auditing。Journal of Accounting Research，19，120-145。
90.	Joyce, E. J.、Libby, R.(1982)。Behavioral studies of audit decision making。Journal of Accounting Literature，2，103-123。
91.	Joyce, E. J.、Libby, R.、Sunder, S.(1982)。Using the FASB's qualitative characteristics in accounting policy choices。Journal of Accounting Research，20，654-675。
92.	Kren, L.(1990)。Performance in a budget-based control system: An extended expectancy model approach。Journal of Management Accounting Research，2(1)，100-112。
93.	Lewis, B. L.、Shields, M. D.、Young, S. M.(1983)。Evaluating human judgments and decision aids。Journal of Accounting Research，21，271-285。
94.	Libby, R.、Lewis, B. L.(1982)。Human information processing research in accounting: The state of the art in 1982。Accounting, Organizations and Society，7，231-285。
95.	Maines, L. A.(1994)。The role of behavior accounting research in financial accounting standard-setting。Behavioral Research in Accounting，6(Supplement)，202-212。
96.	Marchant, G.(1989)。Analogical reasoning and hypothesis generation in auditing。The Accounting Review，64，500-513。
97.	Moser, D.(1989)。The effects of output interference, availability and accounting information on investors' predictive judgments。The Accounting Review，64，433-448。
98.	Nisbett, R. E.、Wilson, T. D.(1977)。Telling more than we can know: Verbal reports on mental processes。Psychological Review，84(2)，231-259。
99.	Savich, R.(1977)。The use of accounting information in decision making。The Accounting Review，52，642-652。
100.	Shields, M. D.(1983)。Effects of information supply and demand on judgment accuracy: Evidence from corporate managers。The Accounting Review，73，429-442。
101.	Smith, J. F.、Kida, T.(1991)。Heuristics and biases: Expertise and task realism in auditing。Psychological Bulletin，109，472-489。
102.	Swieringa, R. J.、Gibbins, M.、Larsson, L.、Sweeney, L.(1976)。Experiments in the heuristics of human information processing。Journal of Accounting Research，14(Supplement)，159-187。
103.	Tubbs, R. M.(1992)。The effect of experience on the auditor's organization and amount of knowledge。The Accounting Review，67，783-801。
104.	Turner, M. J.、Hilton, R. W.(1989)。Use of accounting Product-costing systems in making production decisions。Journal of Accounting Research，27，297-312。
105.	Uecker, W. C.、Kinney, W. R.(1977)。Judgmental evaluation of sample results: A study of the type and severity of errors made by practicing CPAs。Accounting, Organizations and Society，2，269-275。
106.	Uecker, W. C.(1978)。A behavioral study of information system choice。Journal of Accounting Research，16，169-189。
107.	Van Breda, M.、Ferris, K.(1992)。A note on the effect of prior probability disclosure and information representativeness on subjective predictive accuracy。Behavioral Research in Accounting，4，140-151。
108.	Wright, W. F.(1977)。Self-insight into the cognitive processing of financial information。Accounting, Organizations and Society，2(4)，323-332。
109.	Wright, W. F.(1979)。Properties of judgment models in a financial setting。Organizational Behavior and Human Performance，23，73-85。

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。
2.	Arnold, V.、Sutton, S. G.(1997)。Behavioral Accounting Research: Foundations and Frontiers。FL：American Accounting Association。
3.	Hays, W. L.(1981)。Statistics。Holt, Rinehart, and Winston。
4.	Libby, R.(1981)。Accounting and Human Information Processing: Theory and Applications。Englewood Cliffs, NJ：Prentice-Hall。
5.	Argyris, C.(1952)。The Impact of Budgets on People。Itasca, IL：School of Business and Public Administration, Cornell University。
6.	Abdel-Khalik, A. R.、Ajinkya, B. B.(1979)。Empirical Research in Accounting: A Methodological Viewpoint。Sarasota, FL：American Accounting Association。
7.	Financial Accounting Standards Board(1978)。Objectives of Financial Reporting by Business Enterprises。FASB。
8.	Johnson, H. T.、Kaplan, Robert S.(1987)。Relevance lost: the rise and fall of management accounting。Harvard Business School Press。
9.	Hofstede, Geert H.(1980)。Culture's consequences: International differences in work-related values。Beverly Hills, California：Sage。
10.	Locke, E. A.、Latham, G. P.(1990)。A theory of goal setting and task performance。Prentice Hall。
11.	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。
12.	Ashton, R. H.(1982)。Human Information Processing in Accounting。Sarasota, FL：American Accounting Association。
13.	杜榮瑞(1990)。行為會計研究之發展。管理新思潮。沒有紀錄。延伸查詢
14.	Abdel-khalik, A. R.、Keller, T. F.(1979)。Earnings or cash flows: an experiment on functional fixation and the valuation of the firm。Earnings or cash flows: an experiment on functional fixation and the valuation of the firm。Sarasota, FL。
15.	(1988)。Research Opportunities in Auditing: The Second Decade。Research Opportunities in Auditing: The Second Decade。Sarasota, FL。
16.	(1995)。Judgment and Decision Marking Research in Accounting and Auditing。Judgment and Decision Marking Research in Accounting and Auditing。沒有紀錄。
17.	Bouwman, M.(1982)。The use of accounting information: Expert versus novice behavior。Decision Marking: An Interdisciplinary Inquiry。0。
18.	Libby, R.(1990)。Experimental research and the distinctive features of accounting settings。The State of Accounting Research as We Enter the 1990s。Urbana, IL。

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。

推文
推薦
引用網址
引用嵌入語法
轉寄

top

:::

相關期刊
相關論文
相關專書
相關著作
熱門點閱

1.	Management Accounting Research in Taiwan: A Review and Assessment
2.	臺灣會計學術研究回顧與展望
3.	預算參與一致性對個人及公司績效之影響
4.	中程預算收支推估與判斷預測之研究
5.	我國稅務會計人員執行兩稅合一績效之影響因素
6.	會計師簽證審計風險之探討

無相關博士論文

1.	政府預算的總體與個體研究

無相關著作

無相關點閱

QR Code

臺灣人文及社會科學引文索引資料庫系統

詳目顯示

臺灣人文及社會科學引文索引資料庫