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    政大機構典藏 > 商學院 > 會計學系 > 學位論文 >  Item 140.119/90479
    Please use this identifier to cite or link to this item: http://nccur.lib.nccu.edu.tw/handle/140.119/90479

    Title: 會計原則中立性之研究
    Authors: 陳明進
    Contributors: 鄭丁旺
    Date: 1988
    Issue Date: 2016-05-04 14:23:27 (UTC+8)
    Abstract: 論文提要內容:
    Reference: 參考書目

    1. Clark, Myrtle, Levis D. McCullers, Richard G. Schroeder. Accounting Theory: Text & Readings.台北:天一圖書公司,民國七十六年。
    2. FASB. Statements No.1-36 Concept No.1-2.台北:天一圖書公司,民國六十九年。
    3. Handriksen, Eldon S. Accounting Theory 4th ed.台北:美亞書局,1982年。
    4. Moonitz, Maurice. Obtaining Agreement on Standard in the Accounting Profession. Studies in Accounting Research No.8 American Accounting Association, 1974.
    5. Armstrong, Marshall S. "The Politics of Establishing Accounting Standards." Journal of Accountancy, Feburary 1977, pp.76-79.
    6. Beaver, William H. and Roland E. Dukes. "Interperiod Tax Allocation, Earnings Expectations, and the Behavior of Security Price." The Accounting Review, April 1972.
    7. Birnberg, Jacob, G. "The Role of Accounting in Financial Disclosure." Accounting, Organizations and Society, Vol.5, No.1, 1982, pp.71-80.
    8. Buckley, John W. "The FASB and Impact Analysis." Management Accounting, April 1976.
    9. Buckley, John w. "Policy Model in Accounting: A Critical Commentary." Accounting, Organizations and Society, Vol.5, No.1, 1982, pp.49-64.
    10. Burchell, Stuart, Colin Clubb, Anthony Hopwood, John Hughes. "The Roles of Accounting in Organization and Society." Accounting, Organizations and Society, Vol.5, No.1, 1982, pp.5-27.
    11. Chambers, Raymond J. "Accounting Principles or Accounting Policies?" Journal of Accountancy, May 1973, pp.48-53.
    12. Chambers, Raymond J. "The Myths and the Science of Accounting." Accounting, Organizations and Society, Vol.5, No.1, 1982, pp.167-80.
    13. Daley, Lane A. and Gerhard C. Mueller. "Accounting in the Arena of World Politics." Journal of Accountancy, Feb. 1982.
    14. Demski, Joes. "The General Impossibility of Normative Accounting Standards." The Accounting Review (October, 1973), pp.718-23.
    15. Demski, Joel S. "The Choice Among Financial Reporting Alternative." The Accounting Review, April 1974, pp.221-32.
    16. Dopuch, Nicholas and Shyam Sunder. "FASB's Statements on Objectives and Elements of Financial Accounting: A Review." The Accounting Review, Vol. LV, No.1, January 1980, pp.l-21.
    17. Freeman, Orville H, and William Person. "Multinational Corporations: Some Facts and Figures." The Futurist, Dec, 1980.
    18. Gerboth, Dale L. "Research, Intuition and Politics in Accounting Inquiry." The Accounting Review, July 1973.
    19. Gonedes, N.J. and N. Dopuch. "Economic Analysis and Accounting Techniques: Perspective and Proposals." Journal of Accounting Research, Autumn 1979, pp.385-94.
    20. Hagerman,Robert L. and Mark E. Zmijewski. "Some Economic Determinants of Accounting Policy Choice." Journal of Accounting and Economics (1979), pp.141-61.
    21. Harrison, Graeme L. and Jill L. Mckinnon. "Culture and Accounting Change: A New Perspective on Corporate Reporting Regulation Accounting Policy Formulation." Accounting, Organization and Society, Vol.11, No.3, 1986, pp.233-52.
    22. Hawkins, David F. “The Development of Modern Financial Reporting Practices Among American Manufacturing Corporations." Business History Review (Autumn, 1963), pp.135-65.
    23. Hawkins, David F. "Behavioral Implications of Generally Accepted Accounting Principles." California Management Review, Winter 1969, pp.13-21.
    24. Horngren,Char1es T. "The Marketing of Accounting Standards." Journal of Accountancy, October 1973, pp.61-66.
    25. Horngren, Charles T. "Will the FASB Be Here in the 1980s?" Journal of Accountancy, November 1976, pp.90-96.
    26. Leftwich, R. "Market Failure Fallacies and Accounting Information." Journal of Accounting and Economics (December, 1980), pp.193-211.
    27. Mason, Richard 0. "Discussion of the Roles of Accounting in Organizations and Society." Accounting, Organizations and Society, Vol.5, No.1, 1982, pp.29-30.
    28. May, Robert G. and Gary L. Sundem. "Research for Accounting Policy: An Overview." The Accounting Review, Vol.L1. No.4, October 1976, pp.747-62.
    29. Menon, Krishnagopal and Gareth Morgan. "The Image That Have Shaped Accounting Theory." Accounting, Organizations 7 and Society, Vol.7, No.4, 1982, pp.307-18.
    30. Meyer, P.E. "The APB's Independence and Its Implications for the FASB." Journal of Accounting Research (Spring, 1974), pp.188-96.
    31. Moody, Sharon and Dale L. Flesher. "Analysis of FASB Voting Patterns: Statement Nos.1-86." Journal of Accounting, Auditing & Finance (1985), pp.319-30.
    32. Montgomery, Robert. "What Have We Done, and How?" The American Institute of Accountants, Fiftieth Anniversary Celebration (New York: AICPA, 1938), pp.72-87.
    33. Most, Kenneth S. and Arthur Lee Winters. "Focus on Standard Setting: from Trueblood to the FASB." Journal of Accountancy, Feburary 1977, pp.67-75.
    34. Morgan, G. "Paradigms, Metaphors and Puzzle Solving in Organization Theory." Administrative Science Quarterly (1980), pp.605-22.
    35. Mueller, Gerhard G. "The Dual System for Transational Reporting." The Accounting Form, May, 1976.
    36. Mushkat, Miron. "Using Marco-Societal Accounting Data: Some Critical Afterthoughts." Accounting, Organizations and Society (1983), pp.99-108.
    37. Prakash, Prem and Alfred Rappaport. "Information Independencies System Structure Induced By Accounting Information." The Accounting Review, October 1975, pp.723-34.
    38. Prakash, Prem and Alfred Rappaport. "Information Inductance and Its Significance for Accounting." Accounting, Organizations and Society, Vol.2, No.1, 1977.
    39. Rappaport, Alfred. "Economic Impact of Accounting Standards-Implications for the FASB." Journal of Accountancy, May 1977, pp.89-92.
    40. Rockness, H.W. and L.A. Nikolai. "An Assessment of APB Voting Patterns." Journal of Accounting Research (Spring 1977), pp.154-67.
    41. Ronen, Joshua and Michael Schiff. "The Setting of Financial Accounting Standards-Private or Public?" Journal of Accountancy, March 1978, pp.47-53.
    42. Rubenstein, Daniel Blake. "Artist, Scientist or Communicator? Our Crisis of Identity." The Accountants Digest, Jan. 1987, pp.21-34.
    43. Solomons, David. "The Impact of Politics in Accounting Standards." Journal of Accountancy, November 1978, pp.65-72.
    44. Solomons, David. "The Social Impact of Accounting." The Accountants Digest, June 1987, pp.34-40.
    45. Sterling, Robert R. "Accounting at the Crossroads." Journal of Accountancy (August 1976), pp.82-87.
    46. Sunder, Shyam. "Discussion of the Role of Accounting in Financial Disclosure." Accounting, Organizations and Society, Vol.5, No.1, 1982, pp.81-86.
    47. Zeff, Stephen A. "The Rise of Economic Consequences." Journal of Accountancy, December 1978, pp.56-63.

    Description: 碩士
    Source URI: http://thesis.lib.nccu.edu.tw/record/#B2002005795
    Data Type: thesis
    Appears in Collections:[會計學系] 學位論文

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