| Reference: | 一、中文書籍
1.鄭丁旺著，中級會計學，台北：政大會計叢書，民國七十三年八月二版。
2.李乃鼎著，民法概論，自行出版，民國六十七年六月。
3.林財源著，管理會計，台北：華泰書局，民國七十三年三月初版。
4.林煜宗著，現代投資學：制度、理論與實證，台北：自行出版，民國七十年四月初版。
5.周福星譯，數理統計學及其應用，台北：自行出版，民國六十三年三月初版。
6.郭婉容著，個體經濟學，台北：自行出版，民國六十八年五月初版。
7.許士軍著，管理學，台北：東華書局印行，民國七十年一月初版。
8.陳振銑著，管理會計，台北：華泰書局，民國六十九年元月修訂。
9.楊超然著，作業研究，台北：三民書局，民國六十九年一月再版。
10.鄭玉波著，公司法，台北：三民書局，民國六十九年八月修訂再版。
11.蘇耀新著，會計應用數學，台北：建宏書局，民國六十七年元月再版。
12.劉英士、張任業合著，微積分學，台南：興業圖書公司，民國六十八年九月修訂第六版。
二、中文期刊
1.鄭丁旺著，「會計之管理功能」，今日會計，第二期，台北：經濟部會計處出版，民國六十九年三月：頁1-7。
2.郭崑謨著，「管理會計之嶄新導向」，今日會計，第十三期，台北：經濟部會計處出版，民國七十一年十二月：頁8-12。
三、英文書籍
1. Anthony A. Atkinson, "Decision-Making Under Conditions of Uncertainty: Risk Aversion, Group Decision-Making, and Agency Theory." ed. L. S. Rosen, Topics in Managerial Accounting.（台北天一書局翻印，民國七十三年）。
2. Ahmed Belkaoui, Conceptual foundations of Management Accounting, Massachusetts: Addison-Wesley. Publishing Company Inc., 1980.
3. Charles T. Horngren, Introduction to Management Accounting, 4th ed., Englewood Cliffs, New Jersey: Prentice-Hall Inc., 1978.
4. _______, Cost Accounting: A Managerial Emphasis, 5th ed., Englewood Cliffs, New Jersey: Prentice-Hall Inc., 1982.
5. David Fanning, "The Nature of Management Accounting ," ed. David Fanning, Handbook of Management Accounting, Aldershot Hants, England: Gowner Publishing Company Limited, 1983.
6. Glenn A Welsch, Budgeting: Profit Planning and Control, 4th ed. Englewood Cliffs, New Jersey: Prentice-Hall Inc., 1976.
7. Edwin H. Caplan, Management Accounting and Behavioral Science, Masschusetts: Addison-Wesley Publishing Company Inc., 1971.
8. Joseph A. Maclariello, Management Control System, Englewood Cliff, New Jersey: Prentice-Hall Inc., 1984.
9. Robert S. Kaplan, Advanced Management Accounting, Englewood Cliff, New Jersey: Prentice-Hall Inc., 1982.
10. R. H. Parker, Management Accounting: An Historical Prespective, London: MacMillan and Co. Ltd., 1969.
11. Thomas H. Naylor, John M. Vornon, and Kenneth L. Wertz, Management Economics: Corporate Economics and Strategy, McGraw-Hill Bool Company, 1983.
12. Stephen A. Ross, "On the Economics Theory of Agency and the Principle of Similarity," ed. M. Balch, D. McFadden & S. Wu, Essays on Economic Behavior Under Uncertainty, New York: America Elsevier Publishing Company Inc., 1974.
13. Ronald E. Walpole and Raymold H. Myers, Probability and Statistics for Engineers and Scientists, 2nd ed. New York: Macmillan Publishing Co., Inc. 1982.
14. Keith Davis, Human Behavior at work Human Relations and Organization Behavior, New York: McGraw-Hill Book Company, 1972.
四、英文期刊
1. AAA, Committee on Management Accounting, "Report of Committee on Management Accounting," The Accounting Review (April 1959): 7-14.
2. AAA, Committee in Management Accounting, " Report of 1969-70, 1970-71 Committee on Managerial Accounting," The Accounting Review (Supplement 1972 ): 317-335.
3. Akinson A. A.,"Standard Setting in an Agency," Management Science (September 1978): 1351-1361.
4. _______, "Information Incentives in a Standard-Setting Model of Control," Journal of Accounting Research (Spring 1979): 1-22.
5. Bengt Holmstrom, " Moral Hazard and Observability ," The Bell Journal of Economics (Spring 1979): 74-91.
6. Baiman, S. and J. H. Evans III, "Pre-Decision Information and Participative Management Control Systems," Journal of Accounting Research (Autumn 1983): 371-395.
7. Brownell, P., " Participation in the Budgeting Process: When it works and When it Doesn`t," Journal of Accounting Literature (Spring 1982): 124-153.
8. Chee W. Chow, "The Demand for External Auditing: Size Debt and Ownership Influences," The Accounting Review (April 1982): 272-291.
9. Charles A. Wilson, "Equilibrium and Adverse Selection," American Economic Review (May 1979): 313-317.
10. Don T. Decoster and John P. Fertakis, " Budget-Induced Pressure and Its Relationship to Supervisory Behavior," Journal of Accounting Research (Autumn 1968): 237-246.
11. Eugene F. Fama, "Agency Problems and the Theory of the Firm," Journal of Political Economy (April 1980): 288-307.
12. Feltham, G., "The Value of Information," The Accounting Review (October 1968): 684-696.
13. Frank P. Daroca, "Information influences on Group Decision Making in a Participative Budgeting Context," Accounting, Organizations and Society (Vol. 9 1984): 13-32.
14. Frank H. Clarke and Masaka N. Darrough, "Optimal Employment Contracts in a Principal-Agent relationship," Journal of Economic Behavior and Organization (1983): 69-90.
15. Froystein Gjesdal, "Accounting for Stewardship," Journal of Accounting Research (Spring 1981): 208-231.
16. Harris, M. and A. Raviv, "Optimal Incentive Contracts with Imperfect Information," Journal of Economic Theory (1979): 231-258.
17. Hayes, D. C., "The Contingency Theory of Managerial Accounting," The Accounting Review (January 1977): 22-39.
18. Edwin H. Caplan, "Behavioral Assumption of Management Accounting," The Accounting Review ( July 1966): 496-509.
19. Hiroyuki Itami, "Evaluation Measures and Goal Congruence Under Uncertainty," Journal of Accounting Research (Spring 1975): 73-96.
20. Joel S. Demski, "Uncertainty and Evaluation Based on Controllable Performance," Journal of Accounting (Autumn 1976): 230-245.
21. Joel S. Demski and David M. Kreps, "Models in Managerial Accounting," Journal of Accounting Research (Supplement 1982): 117-160.
22. Joel S. Demski and Gerald A. Feltham, "Economic Incentives and Budgetary Control System," The Accounting Review (April 1978): 336-359.
23. John Christensen, "Communication in Agencies," The Bell Journal of Economics (Autumn 1981): 661-674.
24. _______, "The Determination of Performance Standards and Participation," Journal of Accounting Research (Autumn 1982): 589-603.
25. John Evans, "Optimal Contracts with Costly Conditional Auditing," Journal of Accounting Research (Supplement 1980): 108-139.
26. Joseph E. Stiglitz, " Incentives, Risk, and Information: Note toward a Theory of hierachy," The Bell Journal of Economics (Autumn 1979): 552-579.
27. L. Peter Jennergren, "On the Design of Incentives in Business Firms--A Surver of Some Research," Management Science (February 1980): 180-201.
28. Marshall Sashkin, "Participative Management is an Ethical Imperative," Organizational Dynamics ( Spring 1984): 5-22.
29. Michael C. Jensen and William H. Meckling, "Theory of the Firm: Managerial Behavior, Agency Costs and Ownership Structure," Journal of Financial Economics (October 1976): 305-360.
30. Milani, K., "The Relationship of Participation in Budget-Setting to Industrial Superior Performance and Attitudes: A Field Study," The Accounting Review (April 1975): 274-284.
31. Mirrlees, J. A., "Optimal Structure of Incentives and Authority within an Organization," The Bell Journal of Economics, (Spring 1979): 105-131.
32. NAA, Management Accounting Practice Committee," Objective of Management Accounting," Management Accounting (November 1982).
33. Peter Brownell, " Participation in Budgeting, Locus of Control and Organizational Effectiveness," The Accounting Review (October 1981): 844-860.
34. ________, "The Role of Accounting Data in Performance Evaluation, Budgetary Participation, and Organizational Effectiveness," Journal of Accounting Research (Spring 1982): 12-27.
35. Rick Antle, "The Auditor as an Economic Agent," Journal of Accounting Research (Autumn 1982): 503-527.
36. Robert P. Magee, " Equilibria in Budget Participation," Journal of Accounting Research (Autumn 1980): 551-573.
37. Robert S. Kaplan, "The Evolution of Management Accounting," The Accounting Review (July 1984): 390-418.
38. Ronald A. Dye, "Communication and Post-Decision Information," Journal of Accounting Research (Autumn 1983): 514-533.
39. Ronen, J. and J. L. Livingstone, "An Expectancy Theory Approach to the Motivational Impacts of Budgets," The Accounting Review (October 1975): 571-605.
40. Ray Radner, "Monitoring Cooperative Agreements In A Repeated Principal-Agent Relationship," Econometrica (September 1981): 1127-1148.
41. Stanley Baiman, "Agency Research in Managerial Accounting: A Survey," Journal of Accounting Literature (Spring 1982): 155-213.
42. Stanley Baiman and Joel S. Demski, " Economically Optimal Performance Evaluation and Control Systems," Journal of Accounting Research (Supplement 1980): 184-236.
43. _______, "Variance Analysis Procedures as Motivation Devices," Management Science (August 1980): 840-848.
44. Steven Shavell, " Risk Sharing and Incentives in the Principal and Agent Relationship," The Bell Journal of Economics (Spring 1979): 55-73.
45. Stephen A. Ross, "The Economic Theory of Agency: The Principal`s Problem," America Economic Review (May 1973): 134-139.
46. ________, " Equilibrium and Agency---Inadmissible Agents in the Public Agency Program," America Economic Review (May 1979): 308-317.
五、未出版論文，英文部份
1. Harr, David James, "Participative Budgeting As A Communication Process: A Model and Experiment," Ph. D. dissertation, University of Wiscosin-Medison , 1978.
2. Ram T. S. Ramakrishnan, "Participative Budgeting and Performance Evaluation with Asymmetric Information," Unpublished Working Paper, M. I. T. (May 1981).
六、未出版論文，中文部份
1.金成隆，管理會計之權變理論：探索性研究，台北：政大會計研究所碩士論文，民國七十三年六月。
2.胡繩武，民法上表見代理之研究，台北：政大法律研究所碩士論文，民國六十四年六月。
3.廖修三，民法上代理制度之比較研究，台北：文化大學法律研究所碩士論文，民國六十年五月。
4.陳清哲，會計資訊之成本與價值關係研究，台北：政大會計研究所碩士論文，民國七十年六月。
5.楊麗瑾，我國企業應用管理會計其行為假設之研究，台北：政大會計研究所碩士論文，民國七十二年六月。
6.江六郎，參與在管理上的應用，台南：成大工業管理研究所碩士論文，民國六十五年五月。
7.劉金鳳，行為科學在預算作業上之應用，台北：淡江大學管理科學研究所碩士論文，民國六十八年六月。
8.魏富田，行為科學在企業預算上之作用，台北：東吳大學會計研究所碩士論文，民國六十四年。 |
