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完整後設資料紀錄
DC 欄位 | 值 | 語言 |
---|---|---|
dc.contributor.advisor | 杜榮瑞 | |
dc.contributor.author | Pei-Wen Hung | en |
dc.contributor.author | 洪珮雯 | zh_TW |
dc.date.accessioned | 2021-06-08T07:24:17Z | - |
dc.date.copyright | 2008-07-27 | |
dc.date.issued | 2008 | |
dc.date.submitted | 2008-07-17 | |
dc.identifier.citation | 一、中文文獻
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Burcher. 2006. Lean viewed as a philosophy. Journal of Manufacturing Technology Management 17 (1): 56-72. Burns, J., M. Ezzamel, and R. Scapens. 1999. Management accounting change in the UK. Management Accounting 77 (3): 28-30. Carnes, K., and S. Hedin. 2005. Accounting for lean manufacturing: Another missed opportunity. Management Accounting Quarterly 7 (1): 28-35. Cadez, S., and C. Guilding. 2008. An exploratory investigation of an integrated contingency model of strategic management accounting. Accounting, Organizations and Society (Articles in Press): 1-28. Chenhall, R. H. 1997. Reliance on manufacturing performance measures, total quality management and organizational performance. Management Accounting Research 8 (2): 187-206. Coad, A. F. 1999. Some survey evidence on the learning and performance orientations of management accountants. Management Accounting Research 10 (3): 109-135. Cua, K. O., K. E. McKone, and R. G. Schroeder. 2001. Relationships between implementation of TQM, JIT, and TPM and manufacturing performance. Journal of Operations Management 19 (6): 675-694. Emsley, D. 2005. Restructuring the management accounting function: A note on the effect of role involvement on innovativeness. Management Accounting Research 16 (2): 157-177. Flynn, B. B., S. Sakakibara, and R. G. Schroeder. 1995. Relationship between JIT and TQM: Practices and performance. Academy of Management Journal 38 (5): 1325-1360. Fowler, C. J. 1999. The management accountant’s role in quality management: A Queensland perspective. International Journal of Applied Quality Management 2 (1): 41-57. Fry, T. D., and D. C. Steele. 1995. The role of management accounting in the development of a manufacturing strategy. International Journal of Operations and Production Management 15 (12): 21-31. Fullerton, R. R., and C. S. McWatters. 2001. The production performance benefits from JIT implementation. Journal of Operations Management 19 (1): 81-96. ———, and ———. 2002. The role of performance measures and incentive systems in relation to the degree of JIT implementation. Accounting, Organizations and Society 27 (8): 711-735. ———, and ———, and C. Fawson. 2003. An examination of the relationships between JIT and financial performance. Journal of Operations Management 21 (4): 384-404. Hunton, J. E., B. Wier, and D. N. Stone. 2000a. Succeeding in managerial accounting. Part 1: Knowledge, ability, and rank. Accounting, Organizations and Society 25 (7): 697-715. ———, ———, and ———. 2000b. Succeeding in managerial accounting. Part 2: A structural equations analysis. Accounting, Organizations and Society 25 (8): 751-762. International Federation of accountants. 2005. The roles and domain of the professional accountant in business. Available at : http://www.ifac.org/Members/DownLoads/The_Role_of_the_Professional_Accountant_in_Business.pdf Ittner, C. D., and D. F. Larcker. 1995. Total quality management and the choice of information and reward systems. Journal of Accounting Research 33 (1): 1-34. Kalagnanam, S. S., and R. M. Lindsay. 1998. The use of organic models of control in JIT firms: generalizing Woodward’s findings to modern manufacturing practices. Accounting, Organizations and Society 24(1): 1-30. Kaplan, R. S. 1983. Measuring manufacturing performance: A new challenge for managerial accounting research. The Accounting Review 58 (4): 686-705. ———. 1986. Accounting Lag: The obsolescence of cost accounting systems. California Management Review 28 (2): 174-199. ———. 1995. New roles for management accountants. Journal of Cost Management 9 (Fall): 6-13. Karlsson, C., and P. Åhlström. 1996. Assessing changes towards lean production. International Journal of Operations and Production Management 16 (2):24-41. Katayama, H., and D. Bennett. 1996. Lean production in a changing competitive world: A Japanese perspective. 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Human Relations 51 (3): 259-286. Oliver, N., R. Delbridge, J. Lowe, and D. Jones. 1994. World class manufacturing: Further evidence in the lean production debate. British Journal of Management 5(Special Issue):53-63. ———, ———, and ———. 1996. Lean production practices: International comparisons in the auto components industry. British Journal of Management 7 (1): 29-44. Paez, O., J. Dewees, A. Genaidy, S. Tuncel, W. Karwowski, and J. Zurada. 2004. The lean manufacturing enterprise: An emerging sociotechnological system integration. Human Factors and Ergonomics in Manufacturing 14 (3): 285-306. Perera, S., G. Harrison, and M. Poole. 1997. Customer-focused manufacturing strategy and the use of operations-based non-financial performance measures: A research note. Accounting, Organizations and Society 22 (6): 557-572. Pierce, B., and T. O’Dea. 2003. Management accounting information and the needs of managers perceptions of managers and accountants compared. The British Accounting Review 35 (3): 257-290. Rahman, S., and P. Bullock. 2005. Soft TQM, hard TQM, and organisational performance relationships: An empirical investigation. Omega 33 (1): 73-83. Russell, K. A., G.. H. Siegel, and C. S. Kulesza. 1999. Counting more, counting less. Strategic Finance 81 (3): 38-44. Shah, R., and P. T. Ward. 2003. Lean manufacturing: Context, practice bundles, and performance. Journal of Operations Management 21 (2): 129-149. ———, and ———. 2007. Defining and developing measures of lean production. Journal of Operations Management 25 (4): 785-805. Sakakibara, S., B. B. Flynn, R. G. Schroeder, and W. T. Morris. 1997. The impact of just-in-time manufacturing and its infrastructure on manufacturing performance. Management Science 43 (9): 1246-1257. Samson, D., and M. Terziovski. 1999. The relationship between total quality management practices and operational performance. Journal of Operations Management 17 (4): 393-409. Sathe, V. 1983. The controller’s role in management. Organizational Dynamics 11 (3): 31-48. Siegel, G., and C. S. “Bud” Kulesza. 1996. The practice analysis of management accounting. Management Accounting 77 (April): 20-28. ———, ———, and S. B. Richtermeyer. 2003. Becoming a business partner. Strategic Finance 85 (4): 37-40. Sim, K. L., and L. N. Killough. 1998. The performance effects of complementarities between manufacturing practices and management accounting systems. Journal of Management Accounting Research 10: 325-346. Todd, P., 2000. Lean manufacturing: Building the lean machine. Advanced Manufacturing . Available at : http://www.advancedmanufacturing.com/ index.php /component/option,com_staticxt/Itemid,39/staticfile,lean.htm/ Veen-Dirks, P. V. 2005. Management control and the production environment: A reiew. International Journal of Production Economics 93-94: 263-272. Womack, J. P., D. T. Jones, and D. Roos. 1990. The machine that changed the world. New York, NY: Harper and Row. ———, ———. 1996. Lean thinking: Banish waste and create wealth in your corporation. New York, NY : Free Press. | |
dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/26759 | - |
dc.description.abstract | 美國福特汽車與日本豐田汽車之製造方式為二十世紀二大生產方式,豐田汽車追求最低的成本生產較有品質、少量多樣化的產品,以符合顧客的需求,很快取代福特汽車成為世界第二大汽車製造廠,於是各界紛紛探討並學習其成功之道。隨著生產環境的轉變,學者強調會計人員應該隨著企業結構的轉變,不能只固守傳統財會活動,應有所改變,幫助管理階層決策之作成,參與組織的營作。
因此,本研究欲探究的問題包括:1、國內企業採行精實生產制度對企業績效的影響;2、企業實施精實生產制度,會計人員參與傳統財會與參與精實生產活動的情形;3、採行精實生產制度的企業,是否會因為會計人員的參與,而有助於績效的提升。以問卷方式蒐集研究所需之資料,以1,367家國內上市櫃及興櫃公司為研究對象,獲得201份有效問卷,並以AMOS軟體分析,得出假設檢定之結果。 研究結果指出: 1、企業實施精實生產與企業非財務績效呈正相關,與財務績效無顯著相關,但可透過非財務績效間接影響財務績效。 2、企業實施精實生產與會計人員參與「傳統財會活動」及「精實生產下之活動」等組織活動的程度呈正相關。 3、會計人員參與傳統財會活動,與財務與非財務績效無顯著相關。 4、會計人員參與精實生產之活動,與企業非財務績效呈正相關,與財務績效無顯著相關。 因此,隨著企業實施精實生產程度越高,會計人員參與精實生產之活動越多,也參與越多的傳統財會活動,藉由會計人員參與精實生產之活動,有助於提升非財務績效。此外,精實生產程度越高,與企業的非財務績效有直接正向關聯,透過非財務績效可以間接提升財務績效。 | zh_TW |
dc.description.provenance | Made available in DSpace on 2021-06-08T07:24:17Z (GMT). No. of bitstreams: 1 ntu-97-R95722032-1.pdf: 531451 bytes, checksum: e2d96591b9d5fc3036d8be1be34fe5ba (MD5) Previous issue date: 2008 | en |
dc.description.tableofcontents | 目 錄
謝 詞 I 摘 要 II Abstract III 第一章 緒 論 1 第一節 研究動機與目的 1 第二節 研究問題 2 第三節 論文結構 3 第四節 研究流程 4 第二章 文獻探討 5 第一節 精實生產 5 第二節 精實生產與企業績效 19 第三節 會計人員角色之轉變 25 第四節 研究架構與研究假設之建立 31 第三章 研究方法 35 第一節 變數定義與衡量 35 第二節 樣本對象與資料蒐集 43 第三節 資料分析方法 47 第四章 研究結果 49 第一節 敘述性統計 49 第二節 結構方程式 51 第五章 結論與建議 64 第一節 結 論 64 第二節 研究限制 65 第三節 建 議 66 參考文獻 67 附 錄 71 表目錄 表 2-1 精實生產概述 10 表 2-2 精實生產應用於STS原則 12 表 2-3 精實生產理論之彙總 14 表 2-4 精實生產與大量生產之比較 17 表 3-1 精實生產因素分析摘要表 37 表 3-2 會計人員參與程度之因素分析摘要表 39 表 3-3 會計人員參與之信度分析 41 表 3-4 非財務方面績效題項因素分析結果摘要表 42 表 3-5 問卷回收情形 44 表 3-6 樣本公司之分布情形及特徵描述 44 表 3-7 填答者之特徵描述 46 表 4-1 本研究變數敘述統計分析表 50 表 4-2 修正指標值 53 表 4-3 模式配適度檢驗 55 表 4-4 標準化迴歸係數表 56 表 4-5 最終模式之結構模型分析表 56 表 4-6 採實際財務績效之敘述統計分析表 59 表 4-7 實際財務績效之標準化迴歸係數表表 61 表 4-8 實際財務績效之最終模式結構模型分析 61 圖目錄 圖 1-1 本研究流程 4 圖 2-1 豐田生產制度之演進 6 圖 2-2 豐田生產制度架構屋 7 圖 2-3 精實生產涵蓋範圍 11 圖 2-4 研究架構 31 圖 4-1 初始研究結構模式 52 圖 4-2 本研究最終結構模式 54 圖 4-3 實際財務績效之最終結構模式 60 圖 4-4 本研究假設示意圖 62 圖 4-5 研究結果示意圖 63 | |
dc.language.iso | zh-TW | |
dc.title | 精實生產及會計人員參與組織活動對企業績效之影響 | zh_TW |
dc.title | The Effects of Lean Prodution and Management Accountants’ Participation on Organizational Performance. | en |
dc.type | Thesis | |
dc.date.schoolyear | 96-2 | |
dc.description.degree | 碩士 | |
dc.contributor.oralexamcommittee | 蔣明晃,祝道松 | |
dc.subject.keyword | 精實生產,豐田生產制度,會計人員,財務績效,非財務績效, | zh_TW |
dc.subject.keyword | lean production,Toyota production system,management accountant,financial performance,non-finacial performance, | en |
dc.relation.page | 74 | |
dc.rights.note | 未授權 | |
dc.date.accepted | 2008-07-18 | |
dc.contributor.author-college | 管理學院 | zh_TW |
dc.contributor.author-dept | 會計學研究所 | zh_TW |
顯示於系所單位: | 會計學系 |
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