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-文庫吧資料
2025-01-27 07:11本頁面
【正文】 address the issue of optimal levels for integration. Is integration along all dimensions of integration needed? What is the relationship between integration and different aspects of a management accounting techniques such as activitybased costing and the balanced scorecard? Again, several research methods could be applied since the body of knowledge is scarce and different kinds of research questions in relation to management accounting techniques and integration can be posed. Depending on the level of abstraction some current research exists (Booth et al., 2021). The survey or experimental methods would be applicable when building on these studies. When aiming for uncovering variables within the relationship between management accounting techniques and integration, the case study method may be more appropriate. . The role of the accountant, the anisation of management accounting and the IIS: The dispersion of management accounting Management accounting is currently conducted by a host of different people from business managers to shop floor personnel. That these new groups of people possess insights into the 62 A. Rom, C. Rohde / International Journal of Accounting Information Systems 8 (2021) 40–68 techniques of management accounting can be questioned, which leads to two opportunities for future research. First, from a functionalist point of view, research is needed on what skills nonmanagement accountants need and what happens to the design and use of management accounting techniques when shop floor personnel posts to the general ledger and business managers are doing budget revisions. Second, the role of management accounting as a management technology is likely to the perspective of actorwork theory, IIS and management accounting are now taking on new meanings. Management accounting may no longer be the domain of management accountants. How will this impact the way that management accounting is perceived? Will management accounting fuse together with other management domains such as marketing, strategy and anisation? In both cases, case study research seems to be the most appropriate way of uncovering these relationships that seem to be very context dependent and situational. . Behaviour, use and perceptions and the IIS: Design and use from a functionalist perspective An indepth understanding of the relationship between IIS and the design of managementaccounting techniques and their use is lacking. Studies on the relationship between IIS and management accounting techniques have mostly applied survey or field study methods. Only a few case
醫(yī)療健康相關(guān)推薦
鄂ICP備17016276號-1