:::

詳目顯示

回上一頁
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 引用關係
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 accountingResearch fieldsResearch issuesResearch paradigmsLens modelPolicy capturingHeuristics and biasesPredecisional behaviorExperienceExpertExpertiseExperimental economics
原始連結:連回原系統網址new window
相關次數:
  • 被引用次數被引用次數:期刊(6) 博士論文(0) 專書(1) 專書論文(0)
  • 排除自我引用排除自我引用:5
  • 共同引用共同引用:0
  • 點閱點閱: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。
     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.
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。  new window
2.Hogarth, Robin M.、Einhorn, Hillel J.(1992)。Order Effects in Belief Updating: The Belief-Adjustment Model。Cognitive Psychology,24(1),1-55。  new window
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。  new window
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。  new window
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。  new window
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。  new window
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。  new window
8.Brownell, P.(1981)。Participation in budgeting, locus of control and organizational effectiveness。The Accounting Review,56(4),844-860。  new window
9.Brownell, P.(1983)。Leadership style, budgetary participation and managerial behavior。Accounting, Organizations and Society,8(4),307-321。  new window
10.Kahneman, D.、Tversky, A.(1972)。Subjective Probability: A Judgment of Representativeness。Cognitive Psychology,3(3),430-454。  new window
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。  new window
12.Bonner, S. E.、Pennington, N.(1991)。Cognitive process and knowledge as determinants of auditor expertise。Journal of Accounting Literature,10(1),1-50。  new window
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。  new window
14.Tetlock, P. E.(1985)。Accountability: The neglected social context of judgment and choice。Research in Organizational Behavior,7(2),297-332。  new window
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。  new window
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。  new window
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。  new window
18.Shields, J. F.、Shields, M. D.(1998)。Antecedents of participative budgeting。Accounting, Organizations and Society,23(1),49-76。  new window
19.Brownell, P.(198210)。A field study examination of budget budgetary participation and locus of control。The Accounting Review,57(4),766-777。  new window
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。  new window
21.Kenis, I.(1979)。Effects of Budgetary Goal Characteristics on Managerial Attitudes and Performance。The Accounting Review,54(4),707-721。  new window
22.Kren, L.(1992)。Budgetary Participation and Managerial Performance: The Impact of Information and Environmental Volatility。The Accounting Review,67(3),511-526。  new window
23.Chenhall, R. H.(198604)。Authoritarianism and participative budgeting: A dyadic analysis。The Accounting Review,61(2),263-272。  new window
24.Swieringa, R. J.、Weick, K. E.(1982)。An assessment of laboratory experiments in accounting。Journal of Accounting Research,20,56-101。  new window
25.Ashton, A.、Ashton, R.(1988)。Sequential Belief Revision in Auditing。The Accounting Review,63(4),623-641。  new window
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。  new window
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。  new window
28.Bonner, S. E.(1990)。Experience Effects in Auditing: The Role of Task-Specific Knowledge。The Accounting Review,65(1),72-92。  new window
29.Bonner, S. E.、Lewis, B. L.(1990)。Determinants of auditor expertise。Journal of Accounting Research,28(3),1-28。  new window
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。  new window
31.Libby, R.、Frederick, D. M.(1990)。Experience and the ability to explain audit findings。Journal of Accounting Research,28(2),348-367。  new window
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。  new window
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。  new window
34.Lord, A. T.(1992)。Pressure: A methodological consideration for behavioral research in auditing。Auditing: A Journal of Practice & Theory,11(2),89-108。  new window
35.Kren, Leslie(1992)。The Moderating Effects of Locus of Control on Performance Incentives and Participation。Human Relations,45(9),991-1012。  new window
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。  new window
37.Libby, R.(1975)。Accounting Ratios and the Prediction of Failure: Some Behavioral Evidence。Journal of Accounting Research,13(1),150-161。  new window
38.Libby, R.(1985)。Availability and the Generation of Hypotheses in Analytical Review。Journal of Accounting Research,23(2),648-667。  new window
39.Tversky, A.、Kahnema, D.(1974)。Judgment under Uncertainty: Heuristic and Biases。Science,185(4157),1124-1131。  new window
40.Einhorn, H. J.、Hogarth, R. M.(1981)。Behavioral Decision Theory: Processes of Judgement and Choice。Annual Review of Psychology,32,53-88。  new window
41.Kahneman, Daniel、Tversky, Amos(1973)。On the psychology of prediction。Psychological Review,80(4),237-251。  new window
42.Kaplan, Robert S.、Norton, David P.(1992)。The Balanced Scorecard: Measures That Drive Performance。Harvard Business Review,70(1),71-79。  new window
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。  new window
44.De Bondt, Werner F. M.、Thaler, Richard H.(1985)。Does the Stock Market Overreact?。The Journal of Finance,40(3),793-805。  new window
45.Kaplan, Robert S.、Norton, David P.(1996)。Using the balanced scorecard as a strategic management system。Harvard Business Review,74(1),75-85。  new window
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。  new window
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。  new window
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。  new window
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。  new window
50.Butt, J.(1988)。Frequency judgments in an audit-related task。Journal of Accounting Research,26,315-330。  new window
51.Ashton, A. H.(199104)。Experience and error frequency Knowledge as potential determinants of audit expertise。The Accounting Review,66,218-239。  new window
52.Kaplan, R. S.(1983)。Measuring manufacturing performance: a new challenge for managerial accounting research。The Accounting Review,58(4),686-705。  new window
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。  new window
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。  new window
55.Ashton, R. H.(1974)。An experimental study of internal control judgments。Journal of Accounting Research,12(1),143-157。  new window
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。  new window
57.Bamber, E. M.(1993)。Opportunities in behavioral accounting research。Behavioral Research in Accounting,5,1-29。  new window
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。  new window
59.Barret, M. E.(1971)。Accounting for intercorporate investments: A behavioral field experiment。Journal of Accounting Research,9,50-65。  new window
60.Beresford, D. R.(1994)。A request for more research to support financial accounting standard-setting。Behavioral Research in Accounting,6(Supplement),190-203。  new window
61.Berg, J. E.(1994)。Using experimental economics to resolve accounting dilemmas。Contemporary Accounting Research,10(Spring),547-556。  new window
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。  new window
63.Biggs, S. F.、Wild, J. J.(1985)。An investigation of auditor judgment in analytical review。The Accounting Review,60,607-633。  new window
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。  new window
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。  new window
66.Blocher, E.、Cooper, J.(1988)。A study of auditors' analytical review performance。Auditing: A Journal of Practice & Theory,7,1-28。  new window
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。  new window
68.Bouwman, M. J.(1984)。Expert vs. novice decision making in accounting: A summary。Accounting, Organizations and Society,9,325-327。  new window
69.Brown, C.、Solomen, I.(1990)。Auditor configural information processing in control risk assessment。Auditing: A Journal of Practice & Theory,9,17-38。  new window
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。  new window
71.Butler, S. A.(1986)。Anchoring in the judgmental evaluation of audit samples。The Accounting Review,61,101-111。  new window
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。  new window
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。  new window
74.Collins, F.(1978)。The Interaction of Budgeting Characteristics and Personality Variables with Budgetary Response Attitude。The Accounting Review,53(2),324-335。  new window
75.Dawes, R. M.(1979)。The Robust Beauty of Improper Linear Models in Decision Marking。American Psychologist,34,571-582。  new window
76.Dopuch, N.、Ronen, J.(1973)。The effects of alternative inventory valuation methods: An experimental study。Journal of Accounting Research,11,191-211。  new window
77.Dyckman, T. R.(1964)。On the investment decision。The Accounting Review,19,285-295。  new window
78.Ebert, R.、Kruse, T.(1978)。Bootstrapping the security analyst。Journal of Applied Psychology,63,110-119。  new window
79.Frederick, D. M.、Libby, R.(1986)。Expertise and auditors' judgments of conjunctive events。Journal of Accounting Research,24(2),270-290。  new window
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。  new window
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。  new window
82.Gonedes, N.(1972)。Efficient capital markets and external accounting。The Accounting Review,47,11-21。  new window
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。  new window
84.Hopwood, A. G.(1974)。Leadership climate and the use of accounting data in performance evaluation。The Accounting Review,49(July),485-495。  new window
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。  new window
86.Jensen, R.(1966)。An experimental design for study of effects of accounting variations in decision making。Journal of Accounting Research,4,224-238。  new window
87.Johnson, W. B.(1983)。Representativeness in judgmental predictions of corporate bankruptcy。The Accounting Review,58,78-97。  new window
88.Joyce, E. J.、Turner, J. L.(1976)。Expert judgment in audit program planning。Journal of Accounting Research,14(Supplement),29-60。  new window
89.Joyce, E. J.、Biddle, G. C.(1981)。Anchoring and Adjustment in Probabilistic Inference in Auditing。Journal of Accounting Research,19,120-145。  new window
90.Joyce, E. J.、Libby, R.(1982)。Behavioral studies of audit decision making。Journal of Accounting Literature,2,103-123。  new window
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。  new window
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。  new window
93.Lewis, B. L.、Shields, M. D.、Young, S. M.(1983)。Evaluating human judgments and decision aids。Journal of Accounting Research,21,271-285。  new window
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。  new window
95.Maines, L. A.(1994)。The role of behavior accounting research in financial accounting standard-setting。Behavioral Research in Accounting,6(Supplement),202-212。  new window
96.Marchant, G.(1989)。Analogical reasoning and hypothesis generation in auditing。The Accounting Review,64,500-513。  new window
97.Moser, D.(1989)。The effects of output interference, availability and accounting information on investors' predictive judgments。The Accounting Review,64,433-448。  new window
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。  new window
99.Savich, R.(1977)。The use of accounting information in decision making。The Accounting Review,52,642-652。  new window
100.Shields, M. D.(1983)。Effects of information supply and demand on judgment accuracy: Evidence from corporate managers。The Accounting Review,73,429-442。  new window
101.Smith, J. F.、Kida, T.(1991)。Heuristics and biases: Expertise and task realism in auditing。Psychological Bulletin,109,472-489。  new window
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。  new window
103.Tubbs, R. M.(1992)。The effect of experience on the auditor's organization and amount of knowledge。The Accounting Review,67,783-801。  new window
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。  new window
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。  new window
106.Uecker, W. C.(1978)。A behavioral study of information system choice。Journal of Accounting Research,16,169-189。  new window
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。  new window
108.Wright, W. F.(1977)。Self-insight into the cognitive processing of financial information。Accounting, Organizations and Society,2(4),323-332。  new window
109.Wright, W. F.(1979)。Properties of judgment models in a financial setting。Organizational Behavior and Human Performance,23,73-85。  new window
會議論文
1.Schipper, K.(1993)。Academic accounting research and the standard setting process。Northwestern University, Evanston, IL。  new window
圖書
1.Hopwood, A. G.(1976)。Accounting and Human Behaviour。Englewood Cliffs, NJ:Prentice Hall。  new window
2.Arnold, V.、Sutton, S. G.(1997)。Behavioral Accounting Research: Foundations and Frontiers。FL:American Accounting Association。  new window
3.Hays, W. L.(1981)。Statistics。Holt, Rinehart, and Winston。  new window
4.Libby, R.(1981)。Accounting and Human Information Processing: Theory and Applications。Englewood Cliffs, NJ:Prentice-Hall。  new window
5.Argyris, C.(1952)。The Impact of Budgets on People。Itasca, IL:School of Business and Public Administration, Cornell University。  new window
6.Abdel-Khalik, A. R.、Ajinkya, B. B.(1979)。Empirical Research in Accounting: A Methodological Viewpoint。Sarasota, FL:American Accounting Association。  new window
7.Financial Accounting Standards Board(1978)。Objectives of Financial Reporting by Business Enterprises。FASB。  new window
8.Johnson, H. T.、Kaplan, Robert S.(1987)。Relevance lost: the rise and fall of management accounting。Harvard Business School Press。  new window
9.Hofstede, Geert H.(1980)。Culture's consequences: International differences in work-related values。Beverly Hills, California:Sage。  new window
10.Locke, E. A.、Latham, G. P.(1990)。A theory of goal setting and task performance。Prentice Hall。  new window
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。  new window
12.Ashton, R. H.(1982)。Human Information Processing in Accounting。Sarasota, FL:American Accounting Association。  new window
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new window
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。  new window
15.(1988)。Research Opportunities in Auditing: The Second Decade。Research Opportunities in Auditing: The Second Decade。Sarasota, FL。  new window
16.(1995)。Judgment and Decision Marking Research in Accounting and Auditing。Judgment and Decision Marking Research in Accounting and Auditing。沒有紀錄。  new window
17.Bouwman, M.(1982)。The use of accounting information: Expert versus novice behavior。Decision Marking: An Interdisciplinary Inquiry。0。  new window
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。  new window
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。  new window
 
 
 
 
第一頁 上一頁 下一頁 最後一頁 top
QR Code
QRCODE