會計專業(yè)外文翻譯----管理會計和綜合信息系統(tǒng)-會計審計(編輯修改稿)
2025-02-24 07:11 本頁面
【文章內(nèi)容簡介】 such systems impact the role and decisions of management accountants and other managers? Research in this area should assist in gaining important new insights since management accounting is largely supported with such software (. Malmi, 2021).Survey, case study as well as experimental methods could be applied and each offers different strengths (Birnberg et al., 1990). The choice of research method depends on the research question (Yin, 1994, p. 6). Since several research questions are relevant to ask, several research methods would be applicable. Application of different research methods would strengthen the validity of research (Modell, 2021。 Arnold, 2021). . Management accounting techniques and the IIS: The promise or peril of integration Integration seems to be the key characteristic of the IIS, apparently the more the better. But,contemporary research indicates that this is not necessarily the case. Case studies such as the ones conducted by Scapens and Jazayeri (2021) and Dechow and Mouritsen (2021) report that ERP systems bring with them such a high degree of integration that it is almost too much. Furthermore,from a functionalist point of view, it is argued that integration must not be strived for at the sacrifice of management accounting (Kaplan, 1990。 Cooper and Kaplan, 1998). According to the fourstage model (Kaplan, 1990), information systems that are not fully integrated can actually be better at supporting management accounting in a pilot phase than fully integrated information systems. Finally, research on ERP systems and management accounting techniques find that panies choose lower degrees of integration when they implement, for example, the balanced scorecard using specialised software (Malmi, 2021). Data integration can also be studied more narrowly. Kaplan (1990) argues that, at present,information produced for financial accounting purposes is used for management accounting purposes as well. Kaplan (1990) would prefer that management accounting was the primary vehicle for cost allocations and that financial accounting then, in turn, used these calculations for inventory valuation, et cetera. In this structure, data for management and financial accounting are information system can be integrated along different dimensions. Booth et al. (2021) identify three dimensions of integration: data integration, hard/software integration and information integration. Furthermore, Granlund and Malmi (2021) note that the level of integration is a continuum. Building on these early studies, that integration is not valuable per se, future research sho
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