Anonymous asked in 電腦與網際網路軟體 · 1 decade ago


這是一篇題目是Using Transaction Cost Economics to explain outsourcing

of accounting(用交易成本經濟學解釋外包會計)

誰可以幫我翻譯一下..下面的段落..我實在是翻不出來..= ='


We follow the lead of Zaheer et al. (1998) and define trust in the external accountant as the expectation of the executive that the accountant (1)can be relied upon to fulfil legal obligations, (2) will behave in a predictable manner, and (3) will act and negotiate fairly when the possibility for opportunism is present. This definition of trust includes expectations of reliability (‘the accountant is competent’),

predictability (‘the accountant will behave in a consistent way’), and fairness (‘the accountant will charge fairly for services provided’). Trust is operationalized using the three items of Zaheer et al. (1998), but largely adapted to the accounting context.

The following model will be tested using a two-limit Tobit analysis. Tobit analysis adjusts for a limited dependent variable, which may be viewed as being censored (Greene 1990; Breen 1996).

1 Answer

  • 1 decade ago
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    我們採用 Zaheer et al (1998) 的線索並且定義了外部會計師在執行上的履行義務,包括了(1)必須能藉以達成法定規範 (2) 用可預期的方式活動 (3) 可能出現投機行為時,要能夠公正的協商並行動。這個關於履行義務的定義包含了可靠性(這個會計是稱職的),可預期性(會計師的行為是前後一致的),以及公正性(提供服務時能夠合理收費)。履行義務是用Zaheer et al的這三個項目來施行,但是也大幅調整以配合會計實務。

    以下的模型將會用two-limit Tobit analysis. Tobit analysis 配合受限應變數調整,有時讀作ensored。

    Source(s): 自己要做功課啦
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