會計專業(yè)外文翻譯--會計信息和管理工作-會計審計-資料下載頁
2025-01-19 07:11本頁面
【導(dǎo)讀】管理工作中的地位。這種難以進步的阻力部分來源于在關(guān)于管理工作的本質(zhì)方面的探索失敗，還來源于不夠重視對那些被管理者在他們的工作中實際使用的會計信息的實踐。前一系列經(jīng)理人在他們的工作中怎樣和為什么使用會計信息的研究發(fā)展出了三個基本的見解。個角色，會計信息可以幫助管理者掌握對于一個未來的未知決策和活動的知識準備。點和缺點除了那些經(jīng)理處理的其他來源的信息。要利用口頭形式的溝通，它是通過談話而不是通過書面報告使會計信息牽涉到經(jīng)理的工作。方法卓有成效的適用于復(fù)雜的活動中。盡管管理者做出決策,并且許多決策都毫無疑問是重要的,實證研究管理者實。爾斯，1986；科特，1982；明茲伯格，1973；斯圖爾特，1988；懷特利，1985)。森伯格，1984；科特，1982；藍道和斯托特，1979)。這樣,較強的關(guān)注于經(jīng)理們在明確限制背
【正文】 n managerial work. In particular, verbal munication allows managers to tailor accounting information to speci?c operational concerns, and provides a context to debate and discuss the meanings and implications of accounting data. Furthermore, accounting information can also prompt managerial discussions that take place. Finding out how managers use accounting information Existing experimental and ?eldbased methods can be fruitfully adapted to examine how managers use accounting information. Overall, I argue for a stronger focus on the detailed activities through which managers engage with accounting information. In the context of experiments, a processfocus can be used to examine how participants engage with accounting information in performing their work. In the context of ?eld studies, a stronger focus on micropractices can be used to examine the speci?c activities in which managers engage with accounting information in interaction with other information and other managers. Conclusion In this paper I outlined an approach to the study of accounting information and managerial work that explicitly incorporates prior research on how managers work and how they use accounting and other forms of information. This approach focuses on the role of accounting information in developing 4 managers’ knowledge of the work environment, appreciation of how accounting information interacts with and relates to other information that managers use, and a stronger focus on the ways in which managers use accounting information in verbal munications and discussions. I examined the implications of this approach for the types of accounting information that managers ?nd, or could ?nd, helpful in their work, as well as consideration of how existing research methods could fruitfully be adapted to focus on the detailed activities through which managers engage with accounting information. Although few researchers have heeded Jonsson’s(1998) call to action, this paucity of studies provides much scope for future research to develop our understanding of how and why managers use accounting information.
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