無

主要參考書目

一，中文部份

1.李宏健，管理會計（台北：三民書局，69年8月），PP.581〜585

2.姚景星，作業研究，（台北：維精圖書有限公司，民國六十三年八月），PP.103〜104。3.徐立德，“管理與激勵，”人事行政，（第十九期，民國五十四年十一月十二日，中國人事行政學會，台北。）

4.陳振銑，管理會計，（台北：華泰書局，民國六十七年）。

5.陳清哲，會計資訊之成本與價值關係研究，（台北：政大會計研究所未出版碩士論文，民國七十年六月）。

6.葉誌崇，會計資訊系統，（台北：松崗電腦圖書資料有限公司，民國六十八年三月）。7.鄭丁旺，“會計之管理功能，”今日會計，（民國六十九年六月二十五日），P.2

8.鄭丁旺，“管理會計的基本觀念”，東吳會計學報，第31期，（台北，東吳會計學會出版），P.82

9.鄭丁旺，中級會計學，（台北：自刊本，民國六十九年十二月再版）。

10.王文達，部門績效衡量與控制之研究，（台北：政大會計研究所未出版碩士論文，民國六十六年六月），PP.35〜36。

11.陳明芳，“運用反饋增進工作績效，”管理雜誌，第八十九期，P.48。

12.許士軍，管理：規劃與創新，（台北：地球出版社有限公司發行，民國六十三年十一月）。

13.顏漏有，會計資訊在管理決策上運用之研究，（台北：政大會計研究所未出版碩士論文，民國六十八年六月）。

二、英文部份

1. AAA, “ Report of the Committee on Management Decision Models, “ The Accounting Review ,(Supplement to Vol. XLIV 1969 ) , P. 60

2. AAA Committee to Prepare a Statement of Basic Accounting Theory, A Statement of Basic Accounting Theory, (Evanston, ILL. :AAA, 1966),P.1

3.Anthony, Robert N., Planning and Control Systems :A Framework for Analysis, (Cambridge, Mass:Harvard University Press, 1965 )。

4. Anthony, Robert N., Management Control Systems,（台北：天一圖書公司翻印，民國七十年四月）。

5. Arnold, Hugh J., “Effects of Performance Feedback and Extrinsic Reward upon High Instrinsic Motivation, “Organizational Behavior and Human Performance, (1976 , Vol. 17 ), PP.275。

6. Becker, Selwyn, “Budgeting and Employee Behavior, “ in Cost Accounting Budgeting and Control, ed. By William E. Thomas, (5th ed. ,Ohio : South-Western Publishing Co., 台北：美亞書局翻印，1978 ), PP.415〜416 。

7. Bierman, Harold, “A Use of Probability and Statistics in Performance Evaluation, “The Accounting Review, (July 1961 ), PP. 409〜417。

8. Bierman, Harold, Managerial Cost Accounting, (2nd ed., New York :Macmillian Co. 1976 )。

9. Black, Homer A., The Managerial and Cost Accountant’s Handbook, （台北：天一圖書公司翻印，民國六十八年七月）。

10. Cook, Doris M., “ The Effect of Frequency of Feedback on Attitudes and Performance, “EmPirical Research in Accounting : Selected Studies, 1967, Supplement to Vol.5 of Journal of Accounting Research, PP. 213。

11. Davis, K. Roscoe, “Researeh and Development Expenditure Control, “Cost and Management, ( Nov.-Dec. 1973 ), P. 12。

12. Dearden, John, “Time-Span in Management Control,“ Financial Executive, (August, 1968 ),PP, 23〜30

13. Dopuch, Nicholas, “An Extension of stand ard Cost Variance Analysis, “ The Accounting Review, (July, 1967 ), P. 527。

14. Horngren, Charles T., Cost Accounting, (4th ed., Englewood Cliffs, N.J. : Prentice-Hall, Inc., 1977，台北東南書局翻印）。

15. Horngren, Charles T., Accounting for Management Control : An Introduction, ( 3rd ed., Englewood. Cliffs, N. J. : Prentice-Hall, Inc. 1974, 台北天一書局翻印。

16. FASB, Statement of Financial Accounting Concepts No.2 , “Qualitative Characteristics of Accounting Information, “ (Stamford, Conn. ),May 1980。

17. Kast, Fremost E., Organization and Management, （台北，淡江書局，1979）。

18. Kessler, Lawrence, “Feedback and Prediction Achievement in Financial Analysis, “ Journal of Accounting Research, (Spring, 1981 ) ,P. 147

19. Mason, Richard, “Basic Concepts for Designing Management Information Systems,” in Information f or Decision Making : Quantitative and Behavioral Dimension, ed. By Alfred Rappaport, (2nd ed. Englewood Cliffs, New Jersey : Prentice-Hall, Inc.,1970 ),P,12。

20. McConKey, Dale D., Financial Management by Objectives, (Englewood Cliffs, New Jersey： Prentice-Hall Inc., 1976 )。

21. Mock, Theodore, The Value of Budget Information ,“ The Accounting Review, (July, 1973 ), PP.520〜534。

22. Mock, Theodore, “An Experimental study of alternative Accounting Feedback Systems and Difference In Cognitive styles of Information Processing,” in Collected :papers of the American Accounting Association’s Annual Meeting, (Sarasota, Florida：AAA , Aug 18〜20 ,1975 ), PP. 285〜302。

23. Montgomery, A. Thompson, Managerial Accounting Information : An Introduction to its Content and Usefulness, (Reading, Mass, Addison-Wesley, 1979 )

24. Octley, David T., ”Budget Use and Managerial Performance, “ Journal of Accounting Research, Vol.16 No. 1(Spring, 1978 ), P. 124。

25. Raine, P.S., “A Likelihood Control System For Use With Formal Planning Models,” Journal of Business Finance & Accounting, (Vol. 8, No.2, 1981) P. 249。

26. Sorensen, James E., “ The Relative Contribution of Ability, Self-Esteen and Evaluation Feedback to Performance：Implications for Accounting Systems,” The Accounting Review, (Oct, 1972 ), P. 736。

27. Stallman, Jame C., “A Framework for Evaluating Cost Control Procedures for a Process, “ The Accounting Review, (Oct. 1972 ), P. 777。