淡江大學覺生紀念圖書館 (TKU Library)
進階搜尋


下載電子全文限經由淡江IP使用) 
系統識別號 U0002-0507200709525500
中文論文名稱 企業會計價值與自願性資訊揭露關聯性之研究
英文論文名稱 The Association between Voluntary Disclosures and Accounting value of enterpris
校院名稱 淡江大學
系所名稱(中) 會計學系碩士在職專班
系所名稱(英) Department of Accounting
學年度 95
學期 2
出版年 96
研究生中文姓名 許靖鴻
研究生英文姓名 Ching-Hung Hsu
學號 793470245
學位類別 碩士
語文別 中文
口試日期 2007-06-22
論文頁數 77頁
口試委員 指導教授-黃振豊
委員-黃振豊
委員-林孟彥
委員-蔡瑤昇
中文關鍵字 企業會計價值  會計價值  自願性資訊揭露 
英文關鍵字 Accounting value of enterprise  Accounting value  Voluntary Disclosures 
學科別分類 學科別社會科學商學
中文摘要 企業的會計價值屬於企業整體文化中的次文化,相關研究均顯示此一次文化對於企業在處理相關財會資訊核算、內部控制、法令規範的遵循、自願性資訊揭露的傾向等層面均有相當重大的影響。本研究以企業會計價值相關理論為核心,探討企業會計價值對於自願性資訊揭露的傾向影響程度。研究樣本主要針對台灣全體上市櫃公司進行實證,並將回收後樣本採LISREL研究模型來驗證企業會計價值與自願性資訊揭露各變數之間的關係。實證結果:企業會計價值該一變數上共架構:「結果或過程導向」、「員工或工作導向」、「偏頗性或專業性」、「開放或封閉系統」、「寬鬆或嚴密控制」五個外因變數;於自願性資訊揭露該一變數上共架構:「社會責任與管理品質」、「網路資訊揭露」、「資訊整合性」、「資訊即時性」四個內因變數。本研究採用LISREL為路徑分析工具,用以架構這二項變數之間的結構模式,研究結果顯示除企業會計價值:「過程或結果導向」該一外因變數與自願性資訊揭露之間的關係並未呈現顯著的相關性外;其他各外因變數與內因變數均呈現顯著的相關性。最後,本研究根據研究結果,提供研究建議,以期對未來從事相關企業會計價值領域的學者有所幫助。
英文摘要 Accounting value of enterprise actually falls into the category of subculture for its overall integrated culture of enterprise. Relevant researches and studies all manifest this subculture in regards to how enterprise processes and handles relevant aspects, such as: the verification of financial and accounting information, internal control, compliance to norms of laws and decrees, and the inclination of voluntary disclosure. And the impacts on these are obvious and essential.
This research is to focus on relevant theories of enterprise accounting value, and further explore how extensive the influence of this value will be unto the aspect of enterprise’s voluntary disclosure. Samples of this research came from facts gathering and verification in respect to all the listing companies in Taiwan. Collected samples were then adopted by LISREL research model to prove variable relationships existed in and between the enterprise accounting value and voluntary disclosure. Practical results verified that: the common structure for accounting value as the variable: which has five exogenous latent variables. These five are “Process-oriented vs. Result-oriented”, “Employee-oriented vs. Job-oriented”, “Parochial vs. Professional”, “Open System vs. Closed System” and “Loose Control vs. Tight Control”. As for the common structure for voluntary disclosure as the variable: which has four endogenous latent variables. These are “Societal responsibility and management quality”, “Web information disclosure”, “Integration of information” and “Instantaneousness of information”. This research adopts LISREL as path analysis tool, which was used to configure the structural model between these two variables. Based on results of this research, it demonstrates that excluding the enterprise accounting value: besides the relationship between the exogenous latent variables of “Process-oriented vs. Result-oriented” and voluntary disclosure, which did not exhibit any conspicuous relevance; other exogenous latent variables and endogenous latent variables did exhibit conspicuous relevance. Lastly, this research will make suggestions based on studied results, and expect to help and contribute to any academic scholars who plan to proceed research in relevant studies for enterprise accounting value.
論文目次 目錄
第一章 緒論--------------------------------------------------------------------1
第一節 研究背景與動機 ---------------------------------------------------------1
第二節 研究目的------------------------------------------------------------------2
第三節 研究流程------------------------------------------------------------------3
第四節 論文結構------------------------------------------------------------------4

第二章 文獻探討--------------------------------------------------------------5
第一節 組織文化的核心-價值觀----------------------------------------------5
第二節 企業會計價值 ---------------------------------------------------------13
第三節 資訊揭露及其衡量方式----------------------------------------------16
第四節 企業會計價值與資訊揭露的研究----------------------------------25

第三章 研究方法及..設計----------------------------------------------------28
第一節 研究架構----------------------------------------------------------------28
第二節 假說建立----------------------------------------------------------------28
第三節 研究變數的定義與衡量 ---------------------------------------------30
第四節 研究對象及資料蒐集-------------------------------------------------32
第五節 資料分析方法----------------------------------------------------------37

第四章 研究結果與分析----------------------------------------------------39
第一節 信度與效度分析-------------------------------------------------------39
第二節 因素分析與命名 ------------------------------------------------------40
第三節 人口統計變項對企業會計價值之差異分析-----------------------46
第四節 整體模式之關係分析 -------------------------------------------------46
第五節 研究假設驗證----------------------------------------------------------59
第六節 修正後結構模式-------------------------------------------------------63

第五章 結論與建議------------------------------------------------------------------65
第一節 研究結論----------------------------------------------------------------65
第二節 研究限制與未來建議-------------------------------------------------67
第三節 研究貢獻----------------------------------------------------------------68
參考文獻------------------------------------------------------------------------------------69
附錄:問卷--------------------------------------------------------------------------------75

圖目錄
圖1-3-1研究流程------------------------------------------3
圖2-1-1組織文化的層次------------------------------------8
圖2-1-2組織文化的層次------------------------------------9
圖2-2-1文化、社會價值觀與會計次文化---------------------14
圖3-3-1觀念性架構---------------------------------------28
圖4-4-1本研究線性結構LISREL結構關係模式-----------------50
圖4-4-2外因及內因觀察變項測量模式路徑圖-----------------58
圖4-5-1企業會計價值與自願性資訊揭露關係模式路徑圖-------62
圖4-6-1修正後企業會計價值與自願性資訊揭露關係模式路徑圖-64

表目錄
表2-1-1組織文化的層次----------------------------------10
表2-1-1 Gray架構的實證測試-----------------------------18
表3-4-1問卷回收率--------------------------------------32
表3-4-2有效問卷回收之樣本結構概況表--------------------34
表3-4-3研究變項說明------------------------------------35
表4-1-1研究量表信度係數彙整表--------------------------40
表4-2-1研究量表驗證性因素分析之模式適配指標分析--------42
表4-2-2外因變數各構面間相關係數------------------------43
表4-2-3企業會計價值量表之信、效度分析------------------44
表4-2-4 KMO與Bartlett球面檢定--------------------------46
表4-2-5自願性資訊揭露因素負荷量及因素命名--------------47
表4-4-1本研究整體模式適配度----------------------------51
表4-4-2企業會計價值各構面基本適配度指標----------------55
表4-4-3自願性資訊揭露各構面基本適配度指標--------------57
表4-5-1路徑分析結果摘要--------------------------------61
參考文獻 中文部份:
1.文崇一(1988):從價值取向談中國國民性,李亦園、楊國樞主編《中國人的
性 格》。臺北:桂冠書局。
2.仁金剛(1996):組織文化、組織氣候、及員工效能:一項微觀的探討。國立台灣
大學商學研究所,博士論文。
3.江向才、何里仁(2003):公司治理之資訊透明度與經營績效關聯性之實證研
究。管理會計,第63期:1-20。
4.何里仁(2003):公司治理之資訊透明度與績效評核關聯性之研究。私立逢甲
大學會計與財稅所碩士班碩士論文。
5.金志遠(2000):董事會特性與年報自願性揭露關係之研究。國立政治大學會計
學系碩士論文。
6.邱碧珠(2000):資訊揭露程度與權益資金成本間之關係:我國資訊電子業之關係。國立台灣大學會計學系碩士班碩士論文。
7.葉誌崇、吳祥發(1995):不同文化背景下對價值及道德判斷影響之實證研究:以台灣,在台美及國企業界財務管理人員為例。台北:行政院行政院國家科學
委員會專題研究計畫成果報告。
8.郭建志(1999):文化契合與效能:台灣集團企業之個案研究。台灣大學心理研究所,博士論文。
9.楊國樞(1981):中國人的性格與行為:形成與蛻變,《中華心裡學刊》,23: 39-55。
10.楊懋春(1988):中國的家族主義與國民性格,收錄於李亦園、楊國樞編《中國人的性格》,頁133-167。臺北:桂冠書局。
11.鄭伯壎、郭建志、任金剛 (2001):組織文化:員工層次的分析。台北:遠流。

英文部份:
12. Abbott, W. F., & Monsen, R. J. (1979). On the measurement of corporate social
responsibility: Self-reported disclosures as a method of measuring corporate social Involvement. Academy of Management Journal, 22(4),pp501-515.
13. Ajinkya, B. & Gift, M. J. (1984).Corporate managers’ earnings forecasts and
symmetrical adjustments of market expectations. Journal of Accounting Research
22, pp425-444.
14. Argyris, C. & Schon, D.A. (1978). Organizational learning: A theory of action
perspective. Reading. MA: Addison-Wesley Publishing Company.
15. Arpan, J.S.& Radebaugh, L.H. (1985).International Accounting and Multinational
Enterprise. 2nd edn. New York: John Wiley.
16. Baydoun, N. & Willett, R.J.(1995).Cultural relevance of western accounting
systems to developing countries. Abacus, March, pp67-91.
17. Botosan, C. & Plumlee,(2002).A Reexamination of Disclosure Level and the
Expected Cost of Equity Capital.Journal of Accounting Research Vol.40
No.1,pp21-40.
18. Chanchani, Shalin & Willett, Roger,(2004).An empirical assessment of Gray's
accounting value constructs.The International Journal of Accounting 2004,
pp 125-154
19. Choi, F. D. S.& Mueller, G. G.(1984). International Accounting. Englewood Cliffs. N.J.: Prentice-Hall.
20. Coase, H.(1937).The nature of the firm.Economica, 4, pp386-405.
21. Cook, S. D. N. & Yanow, D. (1993).Culture and organizational learning. Journal
of Management Inquiry, 2(4), pp373-390.
22. Copeland, T. E. & Galai, D. (1983).Information Effects on the Bid-Ask Spread. Journal of Finance, 38, pp1457-1469.
23. Cullen,.J.B. & Parboteeah, K.P. (2005).Multinational Management A Strategic
Approach.3rd Edition, Ohio:Thomson South-Western:Mason.
24. Darrough, M. & Stoughton, N. (1990).Financial Disclosure Policy In An Entry
Game. Journal of Accounting and Economics, Vol. 12 (January), pp219-243.
25. Deal, T. & Kennedy, A. (1982).Corporate Cultures. Mass: Addison Wesley.
26. Diamond, D.(1985).Optimal release of information by firms. Journal of finance ,
40(4):pp1071-1094.
27. Diamond, D.(1991).Monitoring and reputation:the choice between bank loans and directly placed debt.Journal of Political Economy, 99(4), pp689–721.
28. Douglas, M. (1986). How institutions think. Syracuse, N. Y:Syracuse University
Press.
29. Dyer, W. G. (1985). The cycle of cultural evolution in organization. R.H.Kilmann , M.I.Saxton,R.Serpa (Eds.) ,Gaining control of the corporate culture. SanFrancisco:Jossey-Bass.
30. Elliott, R.& Peter, Jacobson.(1994).Costs and Benefits of Business Information
Disclosure.The Accounting Horizons (December), pp80-96.
31. Fishman, M. J.& Hagerty, K. M. (1992).Insider Trading and the Efficiency of
Stock Prices.The Rand Journal of Economics, 23(1),pp106-124.
32. Gagliardi, P. (1990).Symbols and Artifacts: Views of the Corporate Landscape. Hawthorne, NY: Walter de Gruyter.
33. Geertz, C. (1973).The Interpretation of Cultures. NY.: Basic Books.
34. Glosten, L. R. & Milgrom, P. R. (1985).Bid, Ask and Transaction Prices in a
Specialist Market with Heterogeneously Informed Traders. Journal of Financial Economics 14, pp71-100.
35. Goffman, E. (1967).Interaction ritual. Garden City, NY: Anchor Books.
36. Gray, S.J., Campbell, and Shaw, J.C.,(1984).International Financial Reporting :A Comparative International Survey of Accounting Requirements and Practices in 30 countries). London:Macmillan.
37. Gray, S.J.(1988).Towards a Theory of Cultural Influence on the Development of Accounting Systems Internationally. Abacus, Vol 24, pp1-15.
38. Gray, S.J. (1989).International Accounting Research: The Global Challenge. The International Journal of Accounting Education and Research, Vol 24,pp291-307.
39. Gray, S.J. & Vint, H.M(1995).The Impact of Culture on Accounting Disclosures: Some International Evidence. Asia-Pacific Journal of Accounting, pp33-43.
40. Grossman, S.(1981).The information role of warranties and private disclosure about product quality. Journal of Law and Economics, 24,pp: 25.
41. Hatch, M. & Schultz, M. (1997).Relations between organizational culture,
identity, and image. European Journal of Marketing, 31, pp56-65.
42. Healy, P.M., and K. G. Palepu(1993).The Effect of Firms Financial Disclosure Strategies on Stock Prices. Accounting Horizons 7, pp1-11.
43. Henderson, R. M. & Clark, K. B.,(1990).Architectural innovation: the
reconfiguration of existing product technologies and the failure of established innovation. Administrative Science Quarterly, Vol. 35, pp9-30.
44. Hofstede, G. B.(1980).Culture’s consequences: International differences in
work-related values. Beverly Hills, CA: Sage.
45. Hofstede, G., B. Neuijen, D. Ohayv, and G. Sanders, (1990).Measuring Organizational cultures: A Quantitative Study Across Twenty Cases. Administrative Science Quarterly Vol.35,pp286-316.
46. H.M., (1985).Managerial Accounting and Analysis in Multinational Enterprises. Ed. De Gruyter, Berlin.
47. Jaggi, B.L.(1975).The impact of the cultural environment on financial disclosures .International Journal of Accounting, Spring.
48. Jaggi, B.L. & Low, P.Y.(2000).Impact of culture, market forces, and legal system on financial disclosures. The International Journal of Accounting, Vol 35, Iss 4, pp 495-519.
49. Jensen, M.& Meckling, W.(1976).Theory of firm: Managerial behavior, agency costs and ownership structure. Journal of Financial Economics, 3(July),pp60-305.
50. Jones, M.D. Moore & Snyder , S. (1988). Inside organizations: understanding the
human dimension. CA:Sage Publications.
51. Kilmann, R. H., Saxton, M. J., & Serpa, R. (1985).Gaining control of the corporate culture. San Francisco: Jossey-Bass.
52. King, R., G. Pownall, & Waymire, G.(1990).Expectations adjustment vis timely management forecasts:review, synthesis, and suggestions for future research. Journal of Accounting Literature, 9,pp145-182.
53. Kotter, J. P.& Heskett, J. L(1992).Corporate culture and performance.
N. Y.: Free Press.
54. Lang, M., & Lundholm, R.(1996).Corporate disclosure policy and analyst
behavior. The Accounting Review,71(October),pp467-491.
55. Meek, G. K., C. B. Roberts, and S. J. Gray,(1995).Factors influencing voluntary annual report disclosures by U.S. and continental European multinational corporations. Journal of International Business Studies Autumn, pp 555-571.
56. Munson, J. M. & McIntyre, S. H.(1979).Developing Practical Procedures for the Measurement of Personal Values in Cross-Cultural Marketing.Journal of Marketing Research, 16(February),pp48-52.
57. O’Reilly, C. A. & Chatman, J. (1986).Organizationl commitment
and psychological attachment: The effects of compliance,identification, and internalization on prosocial behavior. Journal of Applied Psychology, pp492-499.
58. Ott, J. S. (1989). The Organizational Culture Perspective. Belmont, Calif, Dorsey Press. 61.
59.Ouchi, W. (1981). Theory Z. Mass: Addison Wesley.
60. Perera, H.(1989).Towards a framework to analyse the impact of culture on accounting . International Journal of Accounting, Vol 24, pp42-56.
61. Perera, M.H.B & Matthews, M.R.(1990).The Cultural Relativity of Accounting and International Patterns of Social Accounting. In K.S. Most (ed), Advances in International Accounting, JAI Press, Vol 3, pp 215-251.
62. Perera, M.H.B.(1994). Culture and international accounting: some thoughts on research issues and prospects. Advances in International Accounting, Vol. 7, pp 267-85.
63. Peters,T.J.& Waterman,R.H(1982).In search of excellence: Lessons from
America’s best-rum companies. N. Y.: Hawper & Row.
64. Pettigrew, A. (1979, 1984). On studying organizational culture. Administrative Science Quarterly, 24, pp578-581.
65. Pondy, L., Frost, P., Morgan, G.& Dandridge, T.(1983).Organizational Symbolism. Greenwich, CT: JAI Press.
66. Ritti, R. R. & Funkhouser, G. R. (1982). The ropes to skip and the ropes
to know. Columbus, Ohio: Grid.
67. Rokeach(1973). The Nature of Human Values. N.Y.: Free Press.
68. Ross, S. (1978).Disclosure regulation in financial markets, implications of
modern finance theory. Key issues in financial regulations, N.Y.:Columbia University.
69. Rousseau, D. (1990). Normative beliefs in fund-raising organizations: Linking culture to organizational performance and individual responses. Group and Organization Studies, 15(4), pp448-460.
70. Salter, S. B. & Niswander, F. (1995). Cultural Influence on the Development of. Accounting Systems Internationally. N. Y.: South-Western Thompson.
71. Schein, E. H.(1968).Organizational Socialization and The Professional Management. Industrial Management Review, 2, pp.59-77.
72. Schein, E. H.(1992).Organizational culture and leadership. San Francisco: Jossey-Bass.
73. Schneider, B. (1990). Organizational climate and culture. San Francisco:
Jossey Bass.
74. Schultz, M. (1994). On Studying Organizational Cultures: Diagnosis and Understanding. Berlin:DeGruyter.
75. Siehl, C. & Martin, J. (1990). Organizational culture: A key to financial performance Organizational Climate and Culture .Schneider B. edit. San Francisco: Jossey-Bass.
76. Simon, S.M.Ho. & Wong, Kar Shun,(2001):A study of the relationship
between corporate governance structure and the extent of voluntary disclosure, Journal of International Accounting, Auditing & Taxation,pp139-156.
77. Smircich, L. (1983). Concepts or culture and organizational analysis.
Administrative Science Quarterly, 28,pp339-358.
78. Spence, M. (1973). Job Market Signaling. Quarterly Journal of Economics,
87(3),pp355- 379.
79. Tagiuri, R., & Litwin, G. H. (1968). Organizational Climate: Exploration of a
Concept. Boston: Harvard University.
80. Titman, S., & Trueman, B..(1986).Information quality and the valuation of new
issues. Journal of Accounting and Economics, 8(2),pp159–172.
81. Trice, H.M. & Beyer, J. (1984). Studying organizational cultures through rites and ceremonials. Academy of Management Review, 9, pp653-669.
82. Trice, H. M. & Beyer, J.M. (1993). The cultures of work organizations.
Englewlood Cliffs, N. J.: Prentice Hall.
83. Trueman, B. (1986).Why do managers voluntarily release earnings forecasts.
Journal of Accounting and Economics, 8(1), pp53-71.
84. Urbanski, A. (1986). Incentives Get Specific. Sales and Marketing Management, 9, pp98-102.
85. Van Maanen, J., & Barley, S. R. (1984). Occupational communities: Culture and control in organizations. Research in Organizational Behavior, 6, pp287-365.
86. Van Maanen, J. & Schein, E.(1979). Toward a theory of organizational socialization. Reserch in Organizational Behavior, 1(2), pp209-264.
87. Verrecchia, R.(1983).Discretionary disclosure. Journal of Accounting and Economics, 5(December), pp179-94.
88. Williamson, Oliver E.(1975). Market and Hierarchies:Analysis and Antitrust
Implications.N.Y.: Free Press.
論文使用權限
  • 同意紙本無償授權給館內讀者為學術之目的重製使用,於2007-07-24公開。
  • 同意授權瀏覽/列印電子全文服務,於2008-07-24起公開。


  • 若您有任何疑問,請與我們聯絡!
    圖書館: 請來電 (02)2621-5656 轉 2281 或 來信