杜榮瑞2006-07-262018-06-292006-07-262018-06-292001http://ntur.lib.ntu.edu.tw//handle/246246/18389本文回顧1987~ 2000 年之國內行為會計研究，涵蓋八種學術期刊之論文及 博碩士論文。發現八種期刊所登載的文章中，屬行為會計研究者僅11 篇，占1%； 這11 篇文章中，探討審計問題者最多，有6 篇，其次為研究管理會計問題之文 章。博碩士論文中，屬行為會計研究者有59 篇，亦以研究審計問題者最多(40 篇，占68%)。在70 篇行為會計研究中，採實驗方法者最多(45 篇，占64%)，其 次為問卷調查之研究。前者多半為審計研究，後者則多半為管理會計研究。 本文亦發現國內行為會計之研究結論與國外之類似主題之研究結論，並未完全一 致，包括在(1)管理控制系統(2)審計判斷方面，這些差異並未獲原作者充分之 解釋，有待未來研究者加以釐清，亦構成未來之研究機會。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.application/pdf49849 bytesapplication/pdfzh-TW國立臺灣大學會計學系暨研究所行為會計研究方法管理控制審計判斷文化差異behavioral accountingresearch methodmanagement controlsaudit judgmentscultural differencereporthttp://ntur.lib.ntu.edu.tw/bitstream/246246/18389/1/892416H002063.pdf