| Reference: | 參考書目
一、中文部分:
1.李美枝，社會心理學，台北:大洋出版社，民國七十六年三月再版。
2.呂亞力，政治學，台北:五南圖書出版公司，民國七十年四月五版。
3.林紀東，行政法，台北:三民書局，民國七十六年十月修訂再版。
4.林煜宗，現代投資學，台北:作者刊行，民國七十四年八月修訂三版。
5.馬起華，政治學原理，台北:大中國圖書公司，民國七十四年五月初版。
6.黃瑞祺，批判理論與現代社會學，台北:巨流圖書公司，民國七十四年二月一版。
7.陳秉璋，政治社會學，台北:三民書局，民國七十三年三月初版。
8.郭婉容，總體經濟學，台北:作者刊行，民國七十五年三月。
9.蔡博賢，多國性企業會計問題之研究，台北:天一圖書公司，民國七十四年。
10.鄭丁旺，中級會計學，台北:作者刊行，民國七十六年三版。
11.謝高橋，社會學，台北:巨流圖書公司，民國七十二年三月一版。
12杜榮瑞，「會計政策之經濟後果」，會計評論，政治大學會計研究所學會編印，民國七十六年十二月第23期。
13.施鷹豔，「花旗銀行增提壞帳準備的震撼」，貨幣金融月刊，台北市票券金融事業協會出版，民國七十六年六月，6卷第1期。
14.徐景亮，「會計政策與會計資訊」，審計季刊，民國七十年十月口
15.鄭丁旺，「論會計原則之中立性」，會計評論第十九期，七十三年六月。
二、英文部分:
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.
三、未出版論文
1.林明壽，財務報告溝通功能之研究，政治大學會計研究所碩士論文，民國七十四年六月。
2.黃琇雯，利益團體參與會計政策制定過程之研究，政治大學會計研究所碩士論文，民國七十六年六月。
3.黃鈺昌，會計理論的政策面──論替代性會計原則選擇的問題，政治大學會計研究所碩士論文，民國六十八年六月。
4.張文祥，一般公認會計原則之研究，政治大學會計研究所碩士論文，民國六十六年六月。
5.謝世芳，公認會計原則定義結構與適用之研究，政治大學會計研究所碩士論文，民國七十五年六月。
6.謝玉貞，會計準則之社會面，東吳大學會計研究所碩士論文，民國七十四年六月。 |
