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研究生:陳盈秀
論文名稱:企業會計準則採用行為之探討:成本效益還是體制壓力?
論文名稱(外文):The Accounting Standard Adoption Behavior of Enterprise: for Cost and Benefit Analysis or Institutional Pressures?
指導教授:李東峰博士
學位類別:碩士
校院名稱:國立彰化師範大學
系所名稱:會計學系
學門:商業及管理學門
學類:會計學類
論文種類:學術論文
論文出版年:2010
畢業學年度:98
語文別:中文
論文頁數:139
中文關鍵詞:國際財務報導準則成本效益分析體制化理論認知的任務不確定性任務困難度脫鉤現象
外文關鍵詞:International Financial Reporting Standards (IFRS)Cost-BenefitsInstitutional TheoryPerceived Task UncertaintyTask DifficultyDecoupling
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近年來,源自美國的一般公認會計原則日漸式微,歐洲的國際財務報導準則
(International Financial Reporting Standards, IFRS),因為許多國家或經濟體的蜂擁採用,成為新興的企業會計準則。目前的研究發現,IFRS 的採用效果,會有企業間的顯著差異。雖然採用態度是認真還是僅為形式,被認為是造成結果差異性的可能原因,但是對於造成採用態度差異的原因,卻未提供解釋。本研究由體制化理論及經濟理論的二元觀點,認為在高度不確定性的情況之下,企業的會計準則採用行為,可能並非單純的成本效益分析選擇,而會受到體制化壓力的共同影響,進而影響企業的採用態度與結果。本研究以台灣1,000 家上市櫃及興櫃企業之財務主管為問卷調查對象,得到117 份有效的回應。分析結果顯示,投資人及相關人的期望並不能成為企業認真採用國際會計準則的動力,反而會使企業出現準備不足的脫朐行為。而資金取得的預期效益,以及監理機構的壓力,則是促成企業認真採用國際會計準則的主要動力。本研究也發現,認知的任務困難度並不會促使企業更積極進行IFRS 採用準備,而認知的任務不確定性甚至會與企業的準備程度具有負向關係,顯示在強制採用情況下,企業面對採用IFRS 的不確定性,並非更認真地進行採用的準備,而是更不願地進行採用方案的評估,此一結果更顯示我國企業在IFRS 的採用行為上,已出現明顯的脫鉤徵兆。整體而言,在學術方面,本研究延伸過去對於國際會計準則採用後果的文獻,進一步探討採用動機對採用行為的影響,並且提出體制化壓力對企業會計準則採用行為的影響,可供後續研究的參考。在實務方面,本研究發現台灣企業在導入國際財務報導準則轉換階段中出現的脫鉤現象,值得立法、行政、監理、會計準則制定者、會計教育者,以及企業財務主管的參考。
Recently, the dominant position of the Generally Accepted Accounting Principles (GAAP) based on the USA, was vanished by the fads of International Financial Reporting Standards (IFRS, hereafter) adoptions of countries and economic entities around the world.
Studies on adoption consequences found significant ifference among businesses. Although one of the explanations contributes the heterogeneity of economic consequences to the attitudes of the adopters, that some firms may simply adopt a ‘label’ while others seriously
commitment to IFRS implementation, there is no further explanation to the difference of attitudes. This study investigates the effects of motivations on the attitudes of IFRS adopting on a dual perspectives model based on institutional and economics theories. The model proposes that adopting attitudes were motivated not only by economical benefits but also by institutional pressures, in a highly uncertain circumstance, such as IFRS adopting. Empirical data set is collected with a self-administrated questionnaire survey. There are 117 returns
from 1,000 financial executives of public listed companies in Taiwan. The results of analysis found the expectations from investors and affiliated parties on the implementation cannot be a motive of IFRS adoption. Instead, it may contribute to an ill-prepared of ‘decoupling’behavior. The benefits of capital access as well as the pressures from regulators were the primary motives of serious IFRS adoption. In addition, the results of analysis also found that the perceived task difficulty could not prompt the serious preparing of IFRS adoption, and the perceived task uncertainty even has a negative effect on IFRS preparedness. It shows that under the mandatory adoption, businesses facing the uncertainty of IFRS adoption, they were not adopting seriously, instead, they were reluctant to carry out the assessment of the adopting projects. The result revealed that businesses in Taiwan have shown the sings of ‘decoupling’ behavior apparently under the adoption behavior of IFRS. The integration of economic and instructional perspectives to explain the different attitudes of IFRS adopting is the theoretical contribution of theism study. And the policy makers, administrations,
regulatory organizations, standard setters, accounting education systems, and senior managers are all beneficiaries for bewaring of the potential decoupling gap between IFRS adoption and implementation of public listed companies in Taiwan.
第一章 緒論1
第一節 研究背景與動機1
第二節 研究目的與研究問題6
第三節 研究流程與論文架構9
第二章 文獻探討11
第一節 IFRS 的起源與擴散11
第二節 企業會計準則的採用行為16
第三節 成本效益分析對企業IFRS 採用行為的影響19
第四節 體制化壓力對企業IFRS 採用行為的影響38
第五節 認知的任務不確定性50
第六節 任務困難度55
第三章 研究設計57
第一節 研究架構57
第二節 變數定義與測量59
第三節 研究假說67
第四節 問卷發展與資料蒐集計畫73
第五節 資料分析計畫74
第四章 研究結果76
第一節 樣本回收情形76
第二節 樣本基本資料76
第三節 基本分析82
第四節 假說檢定97
第五章 結論與建議114
第一節 研究結論與建議114
第二節 研究貢獻119
第三節 研究限制及未來研究方向121
參考文獻123
附錄1:研究問卷134
附錄2:訪談紀錄139

圖目錄
圖2.1.1 IFRS 轉換時程與企業轉換計畫時程15
圖3.1.1 研究模型圖57
圖3.1.2 加入任務不確定性與任務困難度之研究模型圖58

表目錄
表2.1.1 各國會計準則與國際接軌之作法12
表2.1.2 我國目前已與IFRS 接軌之公報13
表2.1.3 金管會、證交所IFRS 之推動行動14
表2.1.4 各轉換階段應達成之目標15
表2.2.1 強制採用情境下企業的處理策略17
表2.2.2 學者對會計準則採用行為之分類18
表2.3.1 學者提出之IFRS 採用預期效益29
表2.3.2 IFRS 採用成本之分類37
表2.4.1 體制壓力及來源之分類49
表2.5.1 決策情境與定義50
表2.5.2 環境不確定性分類表53
表3.2.1 採用行為題項摘要60
表3.2.2 採用預期效益題項摘要61
表3.2.3 體制化理論題項摘要62
表3.2.4 研究變數彙整表66
表3.4.1 寄件樣本數73
表4.2.1 樣本公司發出份數與回收份數的次數分配表77
表4.2.2 回收樣本公司公開發行狀態次數分配表77
表4.2.3 樣本公司基本資料次數分配表77
表4.2.4 填答者基本資料次數分配表78
表4.2.5 準備程度之次數分配表81
表4.3.1 因素分析適合度之KMO及Bartlett 檢定表82
表4.3.2 因素負荷量表83
表4.3.3 因素與題項之配對表85
表4.3.4 變數因素分析轉軸後結構表87
表4.3.5 研究構念與操作化測量對照表90
表4.3.6 各變數之敘述性統計分析91
表4.3.7 準備程度及任務困難度之次數分配表92
表4.3.8 「準備程度」之敘述性統計分析94
表4.3.9 「任務困難度」之敘述性統計分析95
表4.3.10 「任務不確定性」之敘述性統計分析96
表4.4.1 Pearson 相關係數之單變量分析98
表4.4.2 方程式1 的廻歸分析結果101
表4.4.3 方程式2 的廻歸分析結果103
表4.4.4 方程式3 的廻歸分析結果105
表4.4.5 方程式4 的廻歸分析結果108
表4.4.6 考量交乘項後之廻歸分析結果112
表4.4.7 假說檢定結果彙整表114
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