| Reference: | 參考書目
一、中文部份
A.中文書簿
參考書目
*1.李蘭甫，管理經濟學，聯經出版事業公司，民國66年。
2.林清山，心理與教育統計學，東華書局，民國76年。
3.吳宗正，迴歸分析－理論與應用，復文書局，民國76年。
4.袁之琦、游恆山，心理學名詞辭典，五南圖書出版公司，民國75年。
5.張春興，心理學，東華書局，民國77年。
6.歐陽勛，經濟學原理，三民書局，民國77年。
7.鄭丁旺，中級會計學，自刊版，民國76年。
B.未出版論文(按年度排列)
1.顏漏有，會計資訊在管理決策上運用之研究，民國68年，(台北:政大會計研究所碩士論文)。
2.許文欽，企業會計政策與管理決策之關係，民國68年，(台北:政大會計研究所碩士論文)。
3.陳行健，迴歸分析在成本會計上應用之研究，民國68年，(台北:政大會計研究所碩士論文)。
4.劉立倫，由決策攸關性論透視樓型在會計上的應用及其評估，民國73年，(台北:政大會計研究所碩士論文)。
5.黃瑞祥，會計行為面之研究，民國75年，(台北:政大會計研究所碩士論文)。
6.廖思清，人類資訊處理在會計資訊系統設計上之應用研究，民國75年，(台北:政大會計研究所碩士論文)。
7.陳雲儀，會計變動對市場股價之影響，民國76年，(台北:政大會計研究所碩士論文)。
8.陳兆宏，審計人員內部控制判斷行為之研究，民國77年，(台北:政大會計研究所碩士論文)。
二、英文部份
1. Abdel-Khalik, A.R., and T.F. Keller, " Earning or Cash Flows : An Experiment on Functional Fixation and the Valuation of the Firm ", Studies in Accounting Research No.l6 ( American Accounting Association, 1979).
2. Adamson, R. E., Functional Fixedness as Related to Problem Solving : A Repetition of Three Experiments", Journal of Experimental Psychology (October 1952), pp.288-29l.
3. ──────, and D. W. Taylor, " Functional Fixedness as Related to Elapsed Time and to Set " Journal of Experimental Psychology (February 1954 ) , pp. 122-126.
*4. Accounting Principles Board, AICPA, " Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises " APB Statement No.4 (New York AICPA, 1970) par. 40.
5. Ashton, R. H., " Cognitive Changes Induced by Accounting Changes : Experimental Evidence on the Functional Fixation Hypothesis ", Journal of Accounting Research-Studies in Human Information Processing in Accounting ( Suppl. 1976 ) , pp.l-17.
6.──────, Human Information Processing in Accounting, 1982, American Accounting Association, (SAR #17).
7.──────, "The Predictive-Ability Criterion and User Prediction Models", The Accounting Review ( October, 1974) : 719-32.
8.──────, "Uses Prediction Models in Accounting : An Alternative Use", The Accounting Review ( October, 1975 ) : 710-22.
9.──────, and S. S. Kramer, Students as Surrogates in Behavioral Accounting Research : Some Evidence" , Journal of Accounting Research (Spring 1980 ) ,pp.l-15.
10. Ball, R., " Changes in Accounting Techniques and Stock Prices" , Empirical Research in Accounting : Selected Studies, Journal of Accounting Research, Supplement to Vol. 10 (1972) , pp.l-45.
11. Barnes, P., and V. Webb, " Management Information Changes and Functional Fixation : Some Experimental Evidence for the Public Sector " , Accounting, Organization and Society ( 1986 ) , pp.l-18.
12. Beaver, W. H., " The Behavior of Security Prices and Its Implications for Accounting Research Methods" , The Accounting Review ( Suppl. 1972 ), pp.407-437.
*13. Birch, H. G., and H. S. Rabinowitz, " The Negative Effect of Previous Experience on Productive Thinking " , Journal of Experimental Psychology ( Feb. 1951 ) , pp.l21-25.
14. Birnberg, J. G. , and R. Nath, " Implications of Behavioral Science for Managerial Accounting " , The Accounting Review (July, 1967 ) , pp.468-479.
15. Bloom, R., P. T. Elgers, and D. Murray, " Functional Fixation in Product Pricing : An Comparison of Individual and Groups ", Accounting, Organization and Society (1984 ) , pp.l-11.
16. Brown, R. M. , "Short-Range Market Reaction to Changes to Lifo Accounting Using Preliminary Earnings Announcement Dates " Journal of Accounting Research ( Spring, 1980 ) , pp.38-63.
*17. Brunswik, E., The Conceptal Framework of Psychology (University of Chicago, 1952 ) .
18. Bruns, W. J., " Inventory Valuation and Management Decision ". The Accounting Review ( Spring 1965); pp.345-357.
19.─────, "Accounting Information and Decision-Making Some Behavioral Hypothesis" The Accounting Review ( July, 1968 ) , pp.469-480.
20. Chang, D. L., and J. G. Birnberg, "Functional Fixity in Accounting Research Perspective and New Data", Journal of Accounting Research ( Autumn, 1977 ) , pp. 300-312.
21. Chow, G. C. , " Tests of Equa1ity Between Sets of Coefficient in Two Linear Regressions" Econometrica 28 ( 1960 ) 591-605.
*22. Committee to Prepare a Statement of Basic Accounting Theory, A Statement of Basic Accounting Theory( Evanston, Ill ; AAA, 1966 ) , p. l.
*23. Dawes, R. M., and B. Corrigan, " Linear Models in Decision Making" , Psychological Bulletin (Feb., 1974 ), pp.95-106.
24. Dopuch, N., and J. Ronen, "The Effects of Alternative Inventory Valuation Methods-An Experimental Study" , Journal of Accounting Research ( Autumn, 1973 ) , I pp.191-211.
25. Dunker, K., " On Problem Sloving " , Psychological Monographs ( 1945 ).
26. Dyckman, T. R., " The Effects of Alternative Accounting Techniques on Certain Management Decisions" , Journal of Accounting Research (Spring,1964 ), pp.9l-107.
27.───────, R. E. Hoskin, and R. J. Swieringa , " An Accounting Change and Information Processing Changes " , Accounting, Organization and Society ( 1982 ) , pp.l-12.
28. Haka, S., L. Friedman, and V. Jones, " Functional Fixation and Interference Theory An Theoretical and Empirical Investigation " , The Accounting Review ( July, 1986 ) , pp.455-474.
29. Hendriksen, E. S., Accounting Theory (Richard D. Irwin, 1982 ) .
30. Horngren, C. T. , Cost Accounting An Managerial Emphasis, Englewood Cliffs, N. J. Prentice-Hall, 1972.
31. Ijiri, Y., R. K. Jaedicke, and K. E. Knight, "The Effects of Accounting Alternatives on Management Decision, in R. K. Jaedicke, et al. , eds. , Research in Accounting Measurement (Evanston: American Accounting Association, 1966 ), pp. l86-199.
32. Jensen, R. E. , " An Experimental Design for Study of Effects of Accounting Variations in Decision Making" , Journal of Accounting Research (Autumn,1966 ), pp.224-238.
33. Johnston, J., Econometric Methods (2nd Edition, New York : McGraw-Hill Book Company, 1972 ) .
34. Libby, R., " Discussion of Cognitive Changes Induced by Accounting Changes Experimental Evidence on the Functional Fixation Hypothesis" , Journal of Accounting Research-Studies on Human Information Processing in Accounting (Suppl., 1976 ) , pp.l6-24.
35.─────, Accounting and Human Information Processing : Theory and Application, (Englewood Cliffs : Prentice-Hall, 1981 ) .
36.─────, and B. L. Lewis, " Human Information Processing Research in Accounting : The State of the Art " , Accounting, Organization and Society, Vol.l.7, No.3, 1982, pp.231-85.
*37. Maier, N. R. F., "Reasoning in Human: I. on Direction, J. Camp. Psychol., 1931, 10, pp. 115-143.
38. McCarthy, E. J., Basic Marketing : An Managerial Approach, Homewood, III Richard D. Irwin, 1964.
39. Mlynarczyk, F. A., "An Empirical Study of Accounting Methods and Stock Prices ", Journal of Accounting Research (Suppl., 1969 ) , pp.63-8l.
40. Ricks, W. E.," The Market`s Response to the 1974 LIFO Adoptions " , Journal of Accounting Research ( Autumn, 1982 ) , pp.367-387.
41. Siegel, S., Nonparametric Statistics for the Behavioral Sciences, New York : McGraw-Hill, 1956.
42. Slovic, P. and S. Lichtenstein, "Comparison of Bayesian and Regression Approach to the Study of Information Processing in Judgment" , Organizational Behavior and Human Performance (Nov., 1971), pp.649-744.
43. Sunder, S., " Relationship Between Accounting Changes and Stock Prices : Problems of Measurement and Some Empirical Evidence " , Empirical Research in Accounting : Selected Studies, Journal of Accounting Research, Supplement to Vol. 11(1973 ), pp. 1-45.
44. Swieringa, R. J., R. T. Dyckman, and R. E. Hoskin, " Empirical Evidence About the Effects of an Accounting Change on Information Processing " , in T. H. Burns, eds., Behavioral Experiments in Accounting II ( Ohio State University, 1979 ) , pp. 225-259.
45. Watson, D. S., Price Theory and Its Uses, Boston: Houghton Mifflin, 1968.
46. Willingham, J. J., and D. R. Carmichael, Auditing Concepts and Methods, McGraw-Hill, 1971.
47. Wilner N. A., and J. G. Birnberg, " Methodological Problems in Functional Fixation Research : Criticism and Suggestions" , Accounting, Organization and Society ( 1986 ) , pp.7l-80.
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