中文文獻
沈維民,企業之盈餘管理:以會計方法選用和應計項目認列為例,民國86年1月,管理評論,第十六卷第一期,p11-38。李雅婷,員工分紅入股制度之闡析及其與生產力之關聯研究,民國92年6月,國立交通大學經營管理研究所。陳依蘋,變動時代,引領企業創造卓越績效的策略地圖,會計研究月 刊,第224期,民國93年7月,頁次030-030。
徐景亮,『股票上市公司會計方法選擇之實徵研究』,民國81年4月,管理會計,第20期,p6-69。張佑鴻,員工股票獎酬制度對企業價值之影響-以電子業為例,民國92年6月,國立臺北大學會計學系碩士論文。蔡柳卿,總經理薪酬、非財務績效衡量指標與公司未來績效,民國92年7月,會計評論,第三十七期:p85-116。蕭弘毅,高階經理人薪酬計畫與企業經營績效關係之研究,民國83年6月,私立東吳大學商學院管理學研究所碩士論文。蘇薇,高階主管薪酬、所有權結構對公司經營績效之影響,民國86年6月,國立雲林科技大學企業管理研究所碩士論文。羅伯.柯普朗(Robert S. Kaplan)與大衛.諾頓(David P. Norton),平衡架計分卡: 資訊時代的策略管理工具,朱道凱譯,民國89年,臉譜文化。
羅伯.柯普朗(Robert S. Kaplan)與大衛.諾頓(David P. Norton), 策略核心組織: 以平衡計分卡有效執行企業策略,ARC遠擎管理顧問公司策略績效事業部譯,民國90年,臉譜文化。
英文文獻
Atkinson, A. A., Balakrishnan, R., Booth, P., Cote, J. M., Groot, T., Malmi, T., Roberts, H., Uliana, E., Wu, A., 1997. New directions in management accounting research. J. Manage. Acc. Res. 9, p79-108.
Banker, R. D., Potter, G., Srinivasan, D., 2000. An empirical investigation of an incentive plan that includes nonfinanical performance measures. Acc. Rev. 75(1), p65-92.
Bloom, M. and G. T. Milkovich. 1998. Relationships among risk, incentive pay, and organizational performance. Academy of Management Journal. 41(3), 283-297.
Brickley, J. A., S. Bhagat and R. C. Lease. 1985. The impact of long-rang managerial compensation plans on shareholder wealth. Journal of Accounting and Economics. p115-129.
Bushman R. M., Indjejikian R. J., Smith A., 1996. CEO Compensation: The Role of Individual Performance Evaluation. Journal of Accounting and Economics. 21, p161-193.
Frinkelstein, S. and D. C. Hambrick, 1989. Chief executive compensation: A study of the intersection of markets and political process, Strategic Management Journal. 10, p121-134.
Furst, O., and Kang, S. H. 1998, Corporate governance, expected operating performance, and pricing, Yale School of Management.
Hagerman, R., and M. Zmijewski. 1979. Some economic determinants of accounting policy choice. Journal of Accounting and Economics, p141-161.
Hagerman, R., and M. Zmijewski. 1981. An Income Strategy Approach to The Positive Theory of Accounting Standard Setting/Choice. Journal of Accounting and Econmics. 3, p129-149.
Hoque, Z., James, W., 2000. Linking Balanced Scorecard measures to size and market factors: impact on organizational performance. J.Manage. Acc. Res. 12, p1-17.
Ittner, C., Larcker, D. F., Randall. T., 2003. Performance implications of strategic performance measurement in financial services firms. Accounting, Organizations and Society. 28, p715-741.
Jenkins, E. and R. E. Seiler. 1990. The impact of executive compensation shemes upon the level of discretionary expenditures and growth in stockholder wealth. Journal of Business Finance and Accounting. 17, p585-592.
Jensen, M. C. and W. H. Meckling. 1976. Theory of Firms: Managerial Behavior, Agency Cost and Ownership Structure, Journal of Financial Economics. 3. p305- 360.
Kaplan, R. S., and D. P. Norton. 1996. The balanced scorecard: translating strategy into action. Boston Massachusetts: Harvard Business School Press. p9.
Kaplan, R. S., and D. P. Norton. 1996. Linking the Balanced Scorecard to Strategy. California Management Review, p59.
Lewellen, W. G., Loderer and K. Martin, 1987, Executive Compensation Contracts and Executive Incentive Problems: An Empirical Analysis, Journal of Accounting and Economics. 9, p287-310.
Malina, M. A., Selto, F. H., 2001. Communicating and controlling strategy: an empirical study of the effectiveness of the Balanced Scorecard. J. Manage. Acc. Res. 13, p47-90.
Mondy, R. W., Noe, R. M. Premeaux, S. R., 1993. Human resource management. Boston, Allyn and Becon.
Moon, P., Fitzgerald, L., 1996. Delivering the goods at TNT: the role of the performance measurement system. Manage. Acc. Res. 7(4), p431-457.
Murphy K. J., 1985. Corporate Performance and Managerial Remuneration: An Empirical Analysis. Journal of Accounting and Economics. 7, p11-42.
Palmer, R. J., 1992. Strategic goals and objectives and the design of strategic management accounting systems. Advances Manage. Acc. 1, p179-204.
Spicer, B. H., 1992. The resurgence of cost and management accounting : a review of some recent developments in practice, theories, and case research methods. Manage. Acc. Res. 3. p1-37.
Stan, D. and Tom A., 2004. An investigation of the effect of Balanced Scorecard implementation on financial performance. Manage. Acc. Res. 15, p135-153.
Sweeney, A. P.1994. Debt-covenant violations and managers accounting responses. Journal of Accounting and Economics. 17, p281-308.
Terziovski, M., Samson, D., Dow, D., 1997. The business value of quality management systems certification –evidence from Australia and New Zealand. J. Operation Manage. 15(1), p1-18.
Watts R. L., and J. L. Zimmerman. 1978. Towards a positive theory of the determination of accounting standards. The Accounting Review , p52-77.