109年第2學期-5963 行為會計（一） 課程資訊

評分方式

評分項目	配分比例	說明
Practice and presentation	40
Class participation	20
Term papers	40

教育目標

Individuals are members of one and more organizations in which they are subject to organizational norms and management systems. Yet, individuals are not passive and only reactive to the norms and prescribed expectations, they are active in pursuing their own personal goals and may behave differently. As a collective unit of individual employees, an organization like a firm may also perform differently in different regulatory, technological, and competitive environments. In the accounting contexts, how a firm designs and implements management accounting systems and what the determinants are as well as what the performance may be are important issues. At the individual level, how employees at large and managers in particular perform and make decisions in organizations with different management accounting and control systems (e.g., costing systems, performance evaluation systems, incentive systems) are equally important issues. In the auditing contexts, how auditors process information and make judgments and decisions that may vary with the way that the information is presented or framed, attributes of individual auditors, audit firm, and audit client as well as regulatory and technological conditions has been a research focus. The judgmental performance and audit quality are the focal variables. How the judgmental biases would be mitigated is an ongoing issue. The objectives of this course are to expose the students to the knowledge about psychological and organizational aspects of accounting and auditing. Students after taking this course are expected to (1) be able to read the assigned and related papers, (2) be familiar with research design using either survey or experiments, and (3) be inspired to find a research question that can be empirically answered using the methods covered in this course.

基本資料

選修課，學分數：0-3
上課時間：三/2,3,4[M339]
修課班級：會計系3,4,碩1,2
修課年級：年級以上
選課備註：大學部三、四年級可修（大學部五年一貫優先）

參考書目

杜榮瑞, 1990, 行為會計研究之發展, 管理新思潮55-82 , 中華民國管理科學學會.
杜榮瑞, 1998, 行為會計研究之回顧︰問題與典範, 中山管理評論, 6(2) 293 - 330.
Abdel-Khalik A.R., and B.B. Ajinkya. 1979. Empirical Research in Accounting: A Methodological Viewpoint. American Accounting Association.
Abernethy, M. A., and P. Brownell. 1999. The role of budgets in organizations facing strategic change: an exploratory study. Accounting, Organizations and Society 24(3): 189-204.
Abernethy, M. A., H. C. Dekker, and A.K. D. Schulz. 2015. Are employee selection
and incentive contracts complements or substitutes? Journal of Accounting Research 53(4): 633-668.
Abernethy, M. A., and A. Lillis. 1995. The impact of manufacturing flexibility on management control system design. Accounting, Organizations and Society 20(4): 241-258.
managers. Journal of Accounting Research 45(4): 667-697.
Cassiman, B., and R. Veugelers. 2006. In search of complementarity in innovation
strategy: Internal R&D and external knowledge acquisition. Management Science 52(1): 68-82.
Chen, C. X., M. G. Williamson, and F. H. Zhou. 2012. Reward system design and group creativity: An Experimental Investigation. The Accounting Review 87(2): 1885-1991.
Chenhall, R. H. 2003. Management control systems design within its organizational
context: Findings from contingency-based research and directions for the
future. Accounting, Organizations and Society 28(2-3): 127-168.
Drake, A. R., S. F. Haka, S. P. Ravenscroft. 1999. Cost system and incentive structure effects on innovation, efficiency and profitability in teams. The Accounting Review 74 (3): 323-345.
Grabner, I., and F. Moers. 2013. Management control as a system or a package?
Conceptual and empirical issues. Accounting, Organizations and Society 38(6):
407-419. https://doi.org/10.1016/j.aos.2013.09.002.
Henri, J. F., and M. Wouters. 2020. Interdependence of management control practices for product innovation: The influence of environmental unpredictability. Accounting, Organizations and Society 86(O