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    题名: 結構、環境、互依性三者與管理會計系統關係之研究
    作者: 賴淑哲
    贡献者: 蔡信夫
    賴淑哲
    日期: 1989
    上传时间: 2016-05-04 14:22:30 (UTC+8)
    摘要: 論文提要內容:
    依權變理論之觀點而言，有效的管理會計系統，應要能與其運作的組織環境相互配合。本研究即針對此一問題，而探討結構、環境、互依性等系絡變數與管理會計系統資訊特性有用性認知間之關係。
    木文於文獻探討中，就所收集、研讀之文獻，分別依組織結構、環境、互依性、資訊特性等各項變項之涵義、理論及相互關係加以探討。並於最後一節中舉出近幾年來相關研究之實證結果，以供嗣後與木研究結果加以比較。
    本研究係以企業之財務經理為研究對象，用問卷作為調查工具。自變項選定為組織結構－分權化程度、外部環境之不確定性認知、組織互依程度此三項。依變項則為外部導向、事前性、非財務性三項資訊特性之有用性認知。
    經由變異數分析、皮爾森積差相關、淨相關、逐步迴歸等各項統計方法分析之後，其結果可歸納如下:
    (一)外部環境不確定性愈高、組織互依性愈高；則管理者對外部導向資訊特性的有用性認知亦會愈高。
    (二)外部環境不確定性愈高、組織互依性愈高；則管理者對事前性資訊特性的有用性認知亦會愈高。
    (三)外部環境不確定性愈高，則管理者對非財務性資訊特性的有用性認知亦會愈高。
    (四)年齡、教育程度、公司規模對資訊特性偏好無顯著影響。
    參考文獻: 參考書目
    一、中文部份：
    1.Robert Albanse and David D. Van Fleet (Organizational Behavior：A Managerial Viewpoint：1983) 吳定，陳錦德及黃靖武合譯，組織行為：管理的觀點，台北：天一圖書公司，民國76年初版。
    2.金成隆，「管理會計之權變理論─探索性研究」，政大會計研究所碩士論文，民國73年6月。
    3.邱純枝，「由組織理論觀點探討管理會計之運作」，民國74年6月。
    4.林清山，多變量統計分析法，台北：東華書局，民國75年四版。
    5.林清山，心理教育統計學，台北：東華書局，民國77年十四版。
    6.翁淑緣， SPSS使用手冊，台北：五南圖書出版公司，民國75年三版。
    7.陳振銑等編著，成本會計與管理會計手冊下冊，台北：中華企管管理發展中心，民國72年三版。
    8.陳義勝，組織行為，台北：華泰書局，民國69年初版。
    9.黃美玲，「環境與管理會計資訊系統關係之研究」，政大會計研究所碩士論文，民國76年6月。
    10.劉玉琰，組織行為，台北：華泰書局，民國75年初版。
    11.Stephen P. Robbins (Organization Behavior：Concepts, Controversies and Applications, 2nd ed.), 蔡承志等譯，組織行為一概念、論題與應用，台北：桂冠圖書股份有限公司，民國76年二版。
    二、英文部份：
    (1)書籍--
    1.Horngren, C. T. Cost Accounting：A Managerial Emphasis. Englewood Cliffs, New Jersey：Prentice-Hall, 1982.
    2.Johnson, R. A., and Dean W. Wichern. Applied Multivariate Statistical Analysis. 2nd edition. Englewood Cliffs, New Jersey：Prentice-Hall, Inc. 1988.
    3.Kaplan, R. S. Advanced Management Accounting. 台北：華泰書局，1982.
    4. Thompson, J. D. Organization In Action. New York：Mcgraw-Hill, Inc., 1967.
    5.Wexley, K. N. , and Gary A. Yukle. Organizational Behavior and Personal Psychology.台北：東華書局，1987.
    (2)期刊--
    1. Ansari, S. L. "An Integrated Approach to Control Systems Design."Accounting, Organizations and Society (No.2, 1977)：101-112.
    2. ------."Towards and Open Systems Approach to Budgeting. "Accounting, Organizations and Society (No.3, 1979)：149-161.
    3.Banbury, J., and J. E. Nahapiet. "Towards a Framework for the Study of the Antecedents and Consequences of Information Systems in Organizations. "Accounting Organizations and Society (No.3, 1979)：163-177.
    4.Baumler, J. V. "Defined Criterion of Performance and Organizational Control." Administrative Science Quarterly (September 1971)：340-349.
    5.Bruns, W. J. "Accounting Information and Decision Making：Some Behavioural Hypotheses." The Accounting heview (July 1968)：469-480.
    6.-----, and J. H. Waterhouse. "Budgetary Control and Organization Structure." Journal of Accounting Research (Autumn 1975)：177-203.
    7.Chenhall, R. H. , and Deigan Morris. "The Impact of Structure, Environment, and Interdependence on the Perceived Usefulness of Management Accounting System." The Accounting Review (January, 1986)：16-35.
    8.Dermer, J. "Cognitive Characteristics and the Perceived Importance of Information." The Accounting Review (July, 1973)：511-519.
    9.Duncan, R. B. "Characteristics of Organizational Environments and Perceived Environmental Uncertainty." Administrative Science Quarterly (September 1972)：313-327.
    10. Ewusi Mensah, K. "The External Organization Environment and Its Impact on Managernent Information Systems." Accounting, Organizations and Society (1981)：301-316.
    11. Ginzberg, M. J. "An Organizational Contingencies View of Accounting and Information Systems Implementation." Accounting, Organizations and Society (1980)：
    369-382.
    12. Gordon, L. A., and D. Miller. "A Contingency Framework for the Design of Accounting Information Systems. "Accounting, Organizations and Society (1976)：59-69.
    13._____, and V. K. Narayanan. "Managerial Accounting Systems, Perceived Environmental Uncertainty and Organization Structure： An Empirical Investigation." Accounting, Organizations and Society (No. 1, 1984)：33-47.
    14.Govindarajan, V. "Appropriateness of Accounting Data in Performance Evaluation：An Empirical Examination of Environmental Uncertainty as an Intervening Variable. "Accounting, Organizations and Society (No.2, 1984)：125-135.
    15.Hayes, D. C. "The Contingency Theory of Managerial Accounting." The Accounting Review (January 1977)：22-39.
    16.Inkson, J. H. K., D. S. Pugh, and D. J. Hickson. Organization Context and Structure： An Abbreviated Replication. "Administrative Science Quarterly(September 1970)：318-329.
    17.Johnson, H. T. "Toward a New Understanding of Nineteenth-Century Cost Accounting." The Accounting Review (Ju1y, 1981): 510-517.
    18.Kenis, I."Effects of Budgetary Goal Characteristics on Managerial Attitudes and Performance. "The Accounting Review (October 1979):707-72l.
    19.Larcker, D.F. "The Perceived Importance of Selected Information Characteristics for Strategic Capital Budgeting Decisions." The Accounting Reviews (July 1981): 519-528.
    20.MacIntosh, N. B. "A Contextnal Model of Information Systems. "Accounting, 0rganizations and Society (1981) :39-53.
    21.McMillan, C. J. ; D. J. Hickson; C. R. Hinnings; and E. Schneck. "The Structure of Work Organizations Across Societies. "Academy of Management Journal (December 1973): 555-569.
    22. Merchant, K. A. "The Design of the Corporate Budgeting System: Influences on Managerial Behavior and Performance." The Accounting Review (October 1981): 813-829.
    23. Othey, D. T. "The Contingency Theory of Management Accounting: Achievement and
    Prognosis." Accounting, Organizations and Society (No.4, 1980):413-428.
    24.Pugh, D. S., D. J. Hickson, and C. R. Hinnings." An Empirical Taxonomy of Structures of Work Organizations." Administrative Science Quarterly (March 1969) : 115-126.
    25.Rockness, H.O., and M.D. Shields. "Organizational Control Systems in Research and Development. "Accounting, Organizations and Society (No.2, 1984): 165-177.
    26.Rosenzweig, K. " An Explonatory Field Study of the Relationship between the controller`s Department and Overall Organizational Characteristics."Accounting, Organizations and Society (1981):339-354.
    27.Sathe, V. "Contingency Theory of Organization Structure." in J. L. Livingston (ed.). Managerial Accounting: The Behavioral Foundations (Grid, 1975):51-63.
    28.Watson, D. J. H. "Contingency Formulations of Organizational Structure: Implications for Managerial Accounting." in J. L. Livingston (ed.). Managerial Accounting-The Behavioral Foundations (Grid Inc., 1975):65-80.
    描述: 碩士
    國立政治大學
    會計學系
    資料來源: http://thesis.lib.nccu.edu.tw/record/#B2002005767
    数据类型: thesis
    显示于类别:[會計學系] 學位論文

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