期刊論文1. | Campbell, D.(2008)。Nonfinancial Performance Measures and Promotion-Based Incentives。Journal of Accounting Research,46(2),297-332。 |
2. | Cheng, M. M.、Humphreys, K. A.(2012)。The differential improvement effects of the strategy map and scorecard perspectives on managers, strategic judgments。The Accounting Review,87(3),899-924。 |
3. | Burney, Laurie L.、Widener, Sally K.(2007)。Strategic Performance Measurement Systems, Job Relevant Information and Managerial Behavioral Responses: Role Stress and Performance。Behavioral Research in Accounting,19(1),43-69。 |
4. | 邱炳乾(20060100)。預算目標達成對風險投資的影響:展望理論與過去績效歸因的探討。管理與系統,13(1),77-97。 延伸查詢 |
5. | Jap, S. D.、Anderson, E.(2003)。Safeguarding Interorganizational Performance and Continuity Under ex post Opportunism。Management Science,49(12),1684-1701。 |
6. | 李佳玲、史雅男、邱筠淇(20120700)。不確定性、協同合作與管理控制系統之關聯性。會計評論,55,77-117。 延伸查詢 |
7. | 倪豐裕、莊曜愷、邱炳乾(20060100)。知覺任務不確定性、組織承諾、管理會計資訊系統三者對管理績效交互作用之影響。管理與系統,13(1),1-14。 延伸查詢 |
8. | Bouillon, M. L.、Ferrier, G. D.、Stuebs, M. T.、West, T. D.(2006)。The economic benefit of goal congruence and implications for management control systems。Journal of Accounting & Public Policy,25(3),265-298。 |
9. | Gates, S.、Germain, C.(2010)。Integrating sustainability measures into strategic performance measurement systems: An empirical study。Management Accounting Quarterly,11(3),1-7。 |
10. | Itami, H.(1975)。Evaluation measures and goal congruence under uncertainty。Journal of Accounting Research,13(1),73-96。 |
11. | Lillis, A. M.(2002)。Managing multiple dimensions of manufacturing performance-an exploratory study。Accounting, Organizations and Society,27(6),497-529。 |
12. | Perego, P.、Hartmann, F.(2009)。Aligning performance measurement systems with strategy: The case of environmental strategy。Abacus,45(4),397-428。 |
13. | 倪豐裕、蘇錦俊、鍾紹熙、鄭國枝(20090600)。Budgetary Participation's Effect on Managerial Outcomes: Mediating Roles of Self-efficacy and Attitudes toward Budgetary Decision Makers。臺大管理論叢,19(2),321-347。 延伸查詢 |
14. | Ines, R.、Mattania, T.、Hendriek, C. B.、Catharina, E. J.、Huibert, T. D.(2002)。Selection Bias Due to Non-Response in a Health Survey among Patients with Rheumatoid Arthritis。European Journal of Public Health,12(2),131-135。 |
15. | Aidemark, L. G.、Funck, E. K.(2009)。Measurement and health care management。Financial Accountability & Management,25(5),253-327。 |
16. | 楊建昌、廖又生、楊紅玉、廖茂宏、邱淑芬(20110600)。臺灣醫療機構員工工作態度與組織績效相關性之研究。健康管理學刊,9(1),29-42。 延伸查詢 |
17. | Janssen, O.、Van De Vliert, E.、Veenstra, C.(1999)。How task and person conflict shape the role of positive interdependence in management teams。Journal of Management,25(2),117-141。 |
18. | Shields, M. D.、Deng, F. J.、Kato, Y.(2000)。The design and effects of control systems: Tests of direct-and indirect-effects models。Accounting, Organizations and Society,25(2),185-202。 |
19. | Armstrong, J. S.、Overton, T. S.(1977)。Estimating non-response bias in mail survey。Journal of Marketing Research,14(3),396-402。 |
20. | Abernethy, M. A.、Stoelwinder, J. U.(1995)。The role of professional control in the management of complex organizations。Accounting, Organizations and Society,20(1),1-17。 |
21. | Hackman, J. R.、Lawler, E. E.(1971)。Employee Reaction to Job Characteristics。Journal of Applied Psychology,55(3),259-286。 |
22. | Choe, J. M.(1998)。The Effects of User Participation on the Design of Accounting Information Systems。Information and Management,34(3),185-198。 |
23. | Abernethy, M. A.、Stoelwinder, J. U.(1991)。Budget use, task uncertainty, system goal orientation and subunit performance: A test of the fit hypothesis in not-for-profit hospitals。Accounting, Organizations and Society,16(2),105-120。 |
24. | Burney, L. L.、Henle, C. A.、Widener, S. K.(2009)。A path model examining the relations among strategic performance measurement system characteristics, organizational justice, and extra and in-role performance。Accounting, Organizations and Society,34(3/4),305-321。 |
25. | 張石柱、盧文民、吳濬豪(20101100)。智慧資本與專案績效關聯性之探討:經濟部科技專案之實證研究。當代會計,11(2),179-213。 延伸查詢 |
26. | 陳燕錫、陳瓊燕(20140700)。會計師事務所與管理顧問公司聯盟之經營績效探討。會計評論,59,73-105。 延伸查詢 |
27. | 鄭國枝、楊美玲、蘇錦俊、丁念茹(20130900)。預算控制與管理會計系統是否能提昇產品創新績效?。中山管理評論,21(3),545-577。 延伸查詢 |
28. | Marginson, D.、McAulay, L.、Roush, M.、Van Zijl, T.(2014)。Examining a positive psychological role for performance measures。Management Accounting Research,25(1),63-75。 |
29. | Dess, G. G.、Beard, D. W.(1984)。Dimensions of Organizational Task Environments。Administrative Science Quarterly,29(1),52-73。 |
30. | Ittner, C. D.、Larcker, D. F.(1998)。Innovations in performance measurement: Trends and research implications。Journal of Management Accounting Research,10,205-238。 |
31. | Grafton, J.、Lillis, A. M.、Widener, S. K.(2010)。The role of performance measurement and evaluation in building organizational capabilities and performance。Accounting, Organizations and Society,35(7),689-706。 |
32. | Chenhall, R. H.(2005)。Integrative strategic performance measurement systems, strategic alignment of manufacturing, learning and strategic outcomes: An exploratory study。Accounting, Organizations and Society,30(5),395-422。 |
33. | 祝道松、林淑美、倪豐裕(20031000)。預算目標困難度對預算參與、預算目標接受度,與管理績效間關係影響之探討:以臺灣地區製造業為例。管理學報,20(5),1023-1043。 延伸查詢 |
34. | Govindarajan, V.、Gupta, A. K.(1985)。Linking Control Systems to Business Unit Strategy: Impact on Performance。Accounting, Organizations and Society,10(1),51-66。 |
35. | Hall, M.(2008)。The Effect of Comprehensive Performance Measurement Systems on Role Clarity, Psychological Empowerment and Managerial Performance。Accounting, Organizations and Society,33(2/3),141-163。 |
36. | Jehn, K. A.(1995)。A multimethod examination of the benefits and detriments of intragroup conflict。Administrative Science Quarterly,40(2),256-283。 |
37. | Dekker, H. C.、Groot, T.、Schoute, M.(2012)。Determining Performance Targets。Behavioral Research in Accounting,24(2),21-46。 |
38. | Scott, J. E.(1995)。The Measurement of Information System Effectiveness: Evaluating a Measuring Instrument。ACM SIGMIS Database,26(1),43-61。 |
39. | Orpen, C.(1986)。The relationship between perceived task attributes and job satisfaction and performance among plateaued and nonplateaued managers。Human System Management,6(1),15-20。 |
40. | 蔡繼志(20101200)。簡介美國醫院醫療品質比較之現況。臺灣醫界,53(12),42-44。 延伸查詢 |
41. | Abernethy, M. A.、Bouwens, J.、van Lent, L.(2013)。The Role of Performance Measures in the Intertemporal Decisions of Business Unit Managers。Contemporary Accounting Research,30(3),925-961。 |
42. | Abernethy, M. A.、Vagnoni, E.(2004)。Power, Organization Design and Managerial Behavior。Accounting, Organizations and Society,29(3/4),207-225。 |
43. | Arnold, M. C.、Artz, M.(2015)。Target Difficulty, Target Flexibility, and Firm Performance: Evidence from Business Units' Targets。Accounting, Organizations and Society,40(1),61-77。 |
44. | Artz, M.、Homburg, C.、Rajab, T.(2012)。Performance-Measurement System Design and Functional Strategic Decision influence: The Role of Performance-measure Properties。Accounting, Organizations & Society,37(7),445-460。 |
45. | Bai, G.、Coronado, F.、Krishnan, R.(2010)。The Role of Performance Measure Noise in Mediating the Relation between Task Complexity and Outsourcing。Journal of Management Accounting Research,22(1),75-102。 |
46. | Budde, J.(2007)。Performance Measure Congruity and the Balanced Scorecard。Journal of Accounting Research,45(3),515-539。 |
47. | Choudhury, N.(1986)。Responsibility Accounting and Controllability。Accounting and Business Research,16(3),189-198。 |
48. | Cianci, A. M.、Kaplan, S. E.、Samues, J. A.(2013)。The Moderating Effects of the Incentive System and Performance Measure on Managers' and Their Superiors' Expectations about the Manager's Effort。Behavioral Research in Accounting,25(1),115-134。 |
49. | Cohen, J. F.、Toleman, M.(2006)。The IS: Business Relationship and its Implications for Performance: An Empirical Study of South African and Australian Organizations。International Journal of Information Management,26(6),457-468。 |
50. | Dailey, R. C.(1979)。Locus of Control Task Attributes and Job Performance。Perceptual and Motor Skills,49(2),489-490。 |
51. | Feltham, G. A.、Xie, J.(1994)。Performance Measure Congruity and Diversity in Multitask Principal/Agent Relations。The Accounting Review,69(3),429-453。 |
52. | Gopalakrishnan, M.、Libby, T.、Samuels, J. A.、Swenson, D.(2015)。The Effect of Cost Goal Specificity and New Product Development Process on Cost Reduction Performance。Accounting, Organizations and Society,42(1),1-11。 |
53. | Hopwood, A. G.(1972)。An Empirical Study of the Role of Accounting Data in Performance Evaluation. Empirical Research in Accounting Studies: Selected Studies。Journal of Accounting Research,10,156-182。 |
54. | Ho, J. L. Y.、Wu, A.、Wu, S. Y. C.(2014)。Performance Measures, Consensus on Strategy Implementation, and Performance: Evidence from the Operational-level of Organizations。Accounting, Organizations and Society,39(1),38-58。 |
55. | Kelly, K.(2010)。Accuracy of Relative Weights on Multiple Leading Performance Measures: Effects on Managerial Performance and Knowledge。Contemporary Accounting Research,27(2),577-608。 |
56. | Kelly, K. O.、Webb, R. A.、Vance, T.(2015)。The Interactive Effects of Ex Post Goal Adjustment and Goal Difficulty on Performance。Journal of Management Accounting Research,27(1),1-25。 |
57. | Presslee, A.、Vance, T. W.、Webb, R. A.(2013)。The Effects of Reward Type on Employee Goal Setting, Goal Commitment, and Performance。The Accounting Review,88(5),1805-1831。 |
58. | Webb, R. A.(2004)。Managers' Commitment to the Goals Contained in A Strategic Performance Measurement System。Contemporary Accounting Research,21(4),925-958。 |
59. | Webb, A.、Jeffrey, S. A.、Schulz, A.(2010)。Factors Affecting Goal Difficulty and Performance When Employees Select Their Own Performance Goals: Evidence from the Field。Journal of Management Accounting Research,22(1),209-232。 |
60. | Hackman, J. Richard、Oldham, Greg R.(1975)。Development of the Job Diagnostic Survey。Journal of Applied Psychology,60(2),159-170。 |
61. | Bagozzi, Richard P.、Yi, Youjae(1988)。On the Evaluation of Structural Equation Models。Journal of the Academy of Marketing Science,16(1),74-94。 |
62. | Preacher, Kristopher J.、Hayes, Andrew F.(2008)。Asymptotic and resampling strategies for assessing and comparing indirect effects in multiple mediator models。Behavior Research Methods,40(3),879-891。 |
63. | Ittner, Christopher D.、Larcker, David F.、Rajan, Madhav V.(1997)。The Choice of Performance Measures in Annual Bonus Contracts。The Accounting Review,72(2),231-255。 |
64. | Podsakoff, Philip M.、MacKenzie, Scott B.、Lee, Jeong-Yeon、Podsakoff, Nathan P.(2003)。Common method biases in behavioral research: A critical review of the literature and recommended remedies。Journal of Applied Psychology,88(5),879-903。 |
65. | Motowidlo, Stephan J.、Van Scotter, James R.(1994)。Evidence that task performance should be distinguished from contextual performance。Journal of Applied Psychology,79(4),475-480。 |
66. | McDonald, R. P.、Ho, M. R.(2002)。Principle and practice in reporting structural equation analysis。Psychological Methods,7(1),64-82。 |
圖書1. | Kaplan, R. S.、Norton, D. P.(2009)。The Execution Premium: Linking Strategy to Operations for Competitive Advantage。Boston, MA:Harvard Business School Press。 |
2. | Turner, A. N.、Lawrence, P. R.(1965)。Industrial Jobs and the Worker。Harvard Graduate School of Business Administration。 |
3. | 劉育志(2012)。醫療崩壞--烏托邦的實現與幻滅。台北:華成。 延伸查詢 |
4. | Kaplan, Robert S.、Norton, David P.(2006)。Alignment: Using the balanced scorecard to create corporate synergies。Boston, MA:Harvard Business School Press。 |
5. | Johnson, H. T.、Kaplan, R. S.(1987)。Relevance lost。Boston, MA:Harvard Business School Press。 |
6. | Daft, R. L.(2001)。Organization theory and design。South-Western College Publishers。 |
7. | 方瑞雯、白映俞、吳佳璇、吳靜芬、李紹榕、林秉鴻、亮亮、張志華、陳珮琪、劉育志、蔡宏斌、蔡秀男、錢建文、Lin, Maggie、蘇柏熙(2012)。醫療崩壞!沒有醫師救命的時代。台北:貓頭鷹。 延伸查詢 |
8. | 祝道松、彭雅惠、董鈺琪、龔建吉、陳秀珠、陶阿倫(2018)。醫療機構成本與管理會計。台北:華杏出版社。 延伸查詢 |
9. | 張志華、方瑞雯、吳靜芬、李紹榕、林秉鴻、亮亮、洪浩雲、柯紹華、施景中、陳欣湄、陳豐偉、葉勝雄、楊佳陵、銅鈸、劉育志、劉宗瑀、蔡宏斌、蔡秀男、錢建文、蘇柏熙、臺灣醫療勞動正義與病人安全促進聯盟(2014)。臨床隨行,走出白色巨塔陰影。臺北:三采出版社。 延伸查詢 |
10. | Kaplan, Robert S.、Norton, David P.(1996)。The Balanced Scorecard: Translating Strategy into Action。Boston:Harvard Business School Press。 |
11. | Kaplan, Robert S.、Norton, David P.(2004)。Strategy Maps: Converting Intangible Assets Into Tangible Outcomes。Boston:Harvard Business School Press。 |
12. | Dixon, Nancy M.(2000)。Common Knowledge: How Companies Thrive by Sharing What They Know。Boston, MA:Harvard Business School Press。 |
13. | Nunnally, Jum C.、Bernstein, Ira H.(1978)。Psychometric Theory。McGraw-Hill。 |
14. | Joreskog, K. G.、Sorbom, D.(1993)。LISREL 8: User's Reference Guide。Chicago:Scientific Software。 |
15. | Hair, J. F.、Anderson, R. E.、Tatham, R.、Black, W. C.、Babin, B. J.(2010)。Multivariate Data Analysis with Readings。Prentice Hall International。 |