我國行為會計研究之回顧
Other Title
Preparation of NSC Project Reports
Date Issued
2001
Date
2001
Author(s)
DOI
892416H002063
Abstract
This study reviews behavioral accounting research in Taiwan for the period from 1987
to 2000, covering articles published in eight major business/management-focused
academic journals in Taiwan, and doctoral and master’s theses. The results show
that there are only 11 behavioral accounting articles published in these journals, which
account for only 1% of articles published in these journals. There are 59 behavioral accounting theses. Among the 70 studies, a majority adopts experimental methods,
which are followed by questionnaire survey methods. Behavioral studies in auditing
almost adopt experimental methods while management accounting research almost 3
adopts questionnaire survey methods. This pattern is consistent with that in the U.S.
In addition, 70 percent of the studies recruit practitioners as subjects, which may
contribute to the external validity of these studies. Finally, this study indicates that
there are several research findings differing from those obtained in the U.S. in the
topics related to management controls and audit judgments. But, the explanations
(e.g., cultural difference) for these differences provided in these studies seem not be
well articulated and documented, which opens research opportunities for the future.
Subjects
behavioral accounting
research method
management controls
audit
judgments
judgments
cultural difference
Publisher
臺北市：國立臺灣大學會計學系暨研究所
Type
report
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