外文翻譯----管理會計和綜合信息系統(tǒng)-會計審計-資料下載頁
2025-01-19 09:13本頁面
【導(dǎo)讀】管理會計和IIS進行了審查。未來研究的許多建議，可以確定在文獻回顧的基礎(chǔ)。機會這似乎是未來研究的最有前途的領(lǐng)域。不幸的是，它是目前的文獻，要在很大程度上它著重于特征ERP系統(tǒng)。的研究已進行了對IIS中的其他組件。會計的關(guān)系技術(shù)沒有找到IIS和管理會計之間的牢固關(guān)系。如何使用這種系統(tǒng)的影響和決定作用管理會計和。在這方面的研究應(yīng)協(xié)助爭取因為管理會計核算的重要的新見解，調(diào)查，個案研究以及實驗方法可提。整合似乎是在IIS的主要特點，顯然是多多益善。但是，現(xiàn)代研究表明，這。為，目前，財務(wù)會計信息生產(chǎn)的目的是用于管理會計用途以及。此外，Granlund及馬爾米指出的集成度是一。問題進行集成的最佳水平。從演員網(wǎng)絡(luò)理論，IIS和管理會計的角度上正采取新的含義。理會計的關(guān)系，個案研究使用法認為幫助告知今后的研究潛力。會計可以被看作是業(yè)務(wù)流程之一。
【正文】 gement accounting techniques have mostly applied survey or field study methods. Only a few case studies applying a functionalist perspective have been conducted (. J246。nsson and Gr246。nlund, 1988。 van der Veeken and Wouters, 2021). More research on specific design considerations is needed. How are the IIS and management accounting techniques designed in practice? What limitations do practitioners experience regarding IIS or management accounting techniques? How do practitioners circumvent these limitations? Similarly, more research on the use of IIS and management accounting techniques is insights from J246。nsson and Gr246。nlund (1988) and van der Veeken and Wouters (2021) are valuable, but much more research like that is studying design and use of the IS in relation to management accounting, the case study method holds potential for helping inform future research. Using this method, the many aspects of design and use reveal themselves. Experimental methods will be more applicable when a limited set of key variables regarding use are of primary interest. . Management accounting, IIS and performance: Management accounting as an intermediate Variable No piece of research was identified that studied the relationship between IIS, management accounting and firm performance. Several frameworks in which business processes intermediate the relationship between investments in IT and performance have been proposed (. Barua et al.,1995。 Dehning and Richardson, 2021). Although not a primary business process, management accounting can be considered one of the business processes. Does better management accounting lead to improvements in firm performance? How does better management accounting impact firm performance and under which circumstances? What kind of fit between management accounting and IIS has the largest impact on performance? Inclusion of management accounting as an intermediate variable would enrich the research stream on performance effects. Furthermore, research on how to evaluate performance effects of IISs supporting management accounting is needed. Alternative research methods should be better able to uncover the many intermediate variables between investments in IT and firm performance. The joint hypothesis needs to be split in smaller Rom, C. Rohde / International Journal of Accounting Information Systems 8 (2021) 40–68 63parts (Dehning and Richardson, 2021). The use of research methods that expand beyond archival data analysis appear critical to expanding our understanding of the dimensions of performance affected and the key sources of likely performance improvements. From: Management accounting and integrated information systems
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