| 參考文獻: | 參考書目
一、中文部分
1.中華徵信所，1988年中華民國大型企業排名，(台北:中華徵信所，民國77年6月)。
2.杜榮瑞，"失去的攸關性－管理會計的興起與沒落"，會計研究月刊第25期，(民國76年10月)，頁112-113。
3.黃俊英，多等量分析，(台北:華泰圖書公司，民國74年2月初版)。
4.楊國樞，文崇一，吳聰賢，李亦園編著，社會及行為科學研究法，(台北:東華書局，民國77年3月)。
5.廖勝利，成本會計功能在台灣製造業之實證研究，(台北:政治大學會計研究所碩士論文，民國70年6月)。
6.戴介貞，我國會計教育對企業管理之助益，(台北:東吳大學會計研究所碩士論文，民國70年6月)。
7.戴欽松，"走出帳房參與管理”，主計月報第61卷第6期，頁17-18。
8.顏漏有，會計資訊在管理決策上運用之研究－我國企業界現階段之探討，(台北:政治大學會計研究所碩士論文，民國68年6月)。
9.顧鳳姿，大學女生的角色取向，角色態度與工作特性需求之關係，(台北:政治大學企業管理研究所碩士論文，民國72年6月)。
二、英文部分
l.Accounting Principles Board, AICPA, "Basic concepts and Accounting Principles Underlying Financial statement of Business Enterprise, " APB statement No.4 (New York:AICPA,1970) .
2.American Accounting Association, committee on Accounting History, "Report of the Committee on Accounting History, "The Accounting Review, Supplement to Vol. XLV(1970),PP.53-64.
3 . Anthony, Robert N. , "The Rebirth of Cost Accounting, "Management Accounting (October 1975),PP.13-l6.
4. Brief, Richard P., "Nineteenth Century Accounting Error,"Journal of Accounting Research (Spring 1965) ,PP.12-31.
*5. Buttrick, John, "The Inside Contract System, "Journal of Economics History (Summer 1952),PP.205-216.
*6. Caplan, Edwin H., Management Accounting and Behavioral Science (Massachusetts:Addison-Wesley Publishing Company Inc., 1971).
7. Chandler, Alfred D. Jr., Strategy and Structure:Chapters in the History of the American Industrial Enterprise(Cambridge,Masschusetts : The M. I. T. press, 1963; reprint of 1962 ed.).
8.────, Giant Enterprise: Ford. General Motors. and the Automobile Industry (NY:Harcourt, Brace &World , Inc.,1964) .
*9. Chapman, S.D., "The Textile Factory before Arkwright: A Typology of Factory Development,"Business History Review (Winter 1974),PP.451-478.
10. Church, A. Hamilton, Production Factors in cost Accounting and Works Managernent(New York:Arno Press Inc., 1976; reprint of 1910 ed.).
11. Clark, J. Maurice, Studies in Economics overhead Costs (University of Chicago press, 1971; reprint of 1923 ed.).
12.Committee to Prepare a Statement of Basic Accounting Theory, A Statement of Basic Accounting Theory (Evanston Ill: AAA, 1966).
13. Cooper, Robin, and Robert S. Kaplan, "How Cost Accounting Distorts Product Costs," Management Accounting (April 1988),PP.20-27.
14. Donnelly, Robert H., "The Change of the Controller," Financial Executive (April 1982),PP.20-24.
*15.Dowand, Alices, and Orace Johnson, "`!he Break-Even Point Concept: Its Development and Expanding Applications,"Management Accounting (January 1969),PP.30-32.
*16.Eccles, Robert G., "Control with Fairness in Transfer Pricing," Harvard Business Review (November-December 1983),PP.149-161.
17.Garner, S. Paul, Evolution of Cost Accounting to 1925 (Tuscaloosa, Ala. :University of Alabama Press, 1954).
18.Garrison, Ray H., Managerial Accounting - Concepts for Planning, Control, Decision Making (Plano, Texas:Business Publications, Inc., 1988).
*19.Hawkins, David F., "The Development of Modern Financial Reporting Practices Among American Manufacturing Corporations,"Business History Review (Autumn 1963),PP.135-168.
20.Hayes, David C., "Accounting For Accounting:A story About Managerial Accounting," Accounting, Organizations and Society, Vol.8, No. 2/3 (1983),PP.241-249.
21. Horngren, Charles T., Introduction to Management Accounting(Fifth ed., Englewood Cliffs N.T. : Prentice - Hall,Inc., 1981).
22.─── , "Cost and Management Accounting:Yesterday and Today," in Michael Bromwich and Anthony G. Hopwood, ed.,Research and Current Issues in Management Accounting (Great Britain:Pitman, 1986).
23.───, and George Foster, Cost Accounting: A Managerial Emphasis (sixth ed., Prentice - Hall International,Inc., 1987).
24.Howell, Robert A.,"World Class Manufacturing Controls:Management Accounting for the Factory of The Future, "in Robert Capettini and Donald K. Clancy, ed., Cost Accounting, Robotics, and The New Manufacturing Environment (Florida:AAA, 1987).
25.Jelinek, Mariann, "Toward Systematic Management:Alexander Hamilton Church, " Business History Review (Spring 1980),PP.63-79.
*26.Johnson, H. Thornas, "Early Cost Accounting for Internal Management Control:Lyrnan Mills in the 1850s, "Business History Review (Winter 1972) ,PP.466-474.
*27.───,"Management Accounting in an Early Integrated Industrial:E.I. Du Pont de Nemours Powder Company, 1903-1912," Business History Review (Sunnner 1975),PP.185-199.
28.───,"The Role of Accounting History in the study of Modern Business Enterprise," The Accounting Review (July 1975) ,PP.444-449.
29.───,"Toward a New Understanding of Nineteenth-Century Cost Accounting, "The Accounting Review (July 1981),PP.510-518.
30.─── ,"The Search for Gain in Market and Firm:A Review of the Historical Emergence of Management Accounting System,"Accounting, Organizations and Society, Vol. 8, No. 2/3 (1983),PP.139-146.
31.───,and Robert S. Kaplan, Relevance lost－The Rise and Fall of Management Accounting (Boston, Massachusetts:Harvard Business School, 1987).
32.Kaplan, Robert S. ,"The Evolution of Management Accounting,"The Accounting Review (July 1984),PP.390-418.
33.───,"Yesterday"s Accounting Undermines Production,"Harvard Business Review (July - August 1984),PP.95-101.
34.───,"One Cost System isn`t Enough," Harvard Business Review (January - February 1988),PP.61-66.
35. Larnder, H. "The Origin of Operational Research," Operations Research (March - April 1984),PP.465-475.
36.Mepham, M.J., "The Eighteenth-Century Origins of Cost Accounting,"ABACUS,Vol.24, No.1 (1988),PP.55-74.
37.Moscove, Stephen A, and Arnold Wright, Cost Accounting with Managerial Applications (sixth ed., Boston:Houghton Mifflin Company, 1988).
*38.Ramond, Robert H., "History of the Flexible Budget," Management Accounting (August 1966),PP.11-13.
39.Reece, James S., and Willian R. Cool, "Measuring Investment Center Performance, "Harvard Business Review (May – June 1978),PP.28-46 PP.174-176
40.Romano, Patrick L., "Advanced Manufacturing U.S. vs. Japan,"Management Accounting (February 1989), PP.56-57.
*41.Schoderbek, Peter P., "A study of The Application of PERI,"Academy of Management Journal (September 1965) ,PP.199-202.
42.Sloan, Alfred P. Jr., My Years with General Motors (Garden City, N.Y.:Doubleday, 1963)
43.Solomons, David, "The Historical Development of costing,"in David Solomons, ed. ,Collected Papers an Accounting and Accounting Education (New York:Garland Publishing, Inc.,1984) .
44. Stoddard, F. Don, "The Accountant`s Role in Management,"Management Accounting (July 1978),PP.42-45.
*45.Vatter, William J.,Managerial Accounting (New York:Prentice- Hall,1950).
46.Williams, Kathy,"Charles T. Horngren:Management Accounting`s Renaissance Man," Management Accounting (January 1986),PP.27-29.
*表示作者未直接參閱。 |
