英國國際會計研究生課程講義---管理會計managementaccounting--_lecture_-資料下載頁
2025-07-22 21:51本頁面
【正文】 al Consequences of RAPM… RAPM Role Conflict Jobrelated Tension Negative Job Attitudes Deterioration of Social Relations Data Manipulation Dysfunctional Decision Making Source : Hopwood, 1972. Behavioural Consequences of Performance Measures… Source : Simmons, 1995. Potential Solutions ? Improving the Metrics ? The RI amp。 EVA vs. ROI Debate (see : Emmanuel et al., 1990, pp. 242246) Adopting a more Flexible, ProfitConscious or even NonAccounting Style of Performance Evaluation ? (see : Hopwood, 1972) Multiple Performance Indicators ? The case for the Balance Scorecard (see : Kaplan amp。 Norton, 1992, 1993, 1996) see also : Ittner amp。 Larcker (1998) Combinations of Measures Pros amp。 Cons… + Complete capturing a variety of aspects (activities and results) of performance ! + Analytic can depose performance into different (financial amp。 other) elements! + Congruence Goal ? Behaviour Congruence !! + Timely Leading ? Lagging Performance Indicators ! + Cost effective, do not require any pany measurement expense ! Understandability ? no. of measures amp。 information overload ?? hypothesised and not empirically tested importance weights and causal linkages among the various measures ? Cost Effectiveness ? can involve outofpocket costs to cover the development of (new ?) measures and the process of implementation ? Source : Merchant (2022) ComputerAssisted Learning in MA (p/g) Stage 1 – SelfDirected Learning (start immediately !!!) Stage 2 – Small Group Meetings (by end of week 8) Stage 3 – Workshops (weeks 8 amp。 10) Stage 4 – Assessment (by the end of week 12) The Contribution of Management Accounting Information to Management Control… Objectivity ! Comparability ! Aggregation ! Accuracy ? Completeness ? Financial Control vs. Organisational Control…
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