管理會(huì)計(jì)研究理論基礎(chǔ)與研究方法-文庫吧資料
2025-01-17 11:28本頁面
【正文】 dgments, decisions, motivation, social interaction 2022/2/8 上海財(cái)經(jīng)大學(xué) 會(huì)計(jì)學(xué)院 21 三個(gè)關(guān)鍵的問題 ? 一篇好的論文所應(yīng)該包含的三大要素 提出了什么樣的問題 研究這一問題的學(xué)術(shù)價(jià)值在哪里 你準(zhǔn)備如何來研究這一問題 ? 論文作出貢獻(xiàn)的標(biāo)志 : 運(yùn)用新的數(shù)據(jù) , 運(yùn)用新的研究方法 運(yùn)用新的理論 來觀察客觀事物的內(nèi)在聯(lián)系 ? 論文的語言表達(dá)非常精煉 ? Source: Kinney, W. R., Jr. “Editorial,” The Accounting Review 65(1) :268269. 2022/2/8 上海財(cái)經(jīng)大學(xué) 會(huì)計(jì)學(xué)院 22 西方企業(yè)管理會(huì)計(jì)師的職責(zé) ? 突破了會(huì)計(jì)的局限性 ,成為企業(yè)的領(lǐng)導(dǎo) ? 分析信息 ,參與決策 ? 更多地行使制訂戰(zhàn)略規(guī)劃、開展內(nèi)部咨詢、生產(chǎn)流程改進(jìn)以及業(yè)績(jī)?cè)u(píng)價(jià) ? Traditional work activities such as shortterm budgeting, project accounting, and pliance reporting are being much smaller parts of management accountants’ work activities. 2022/2/8 上海財(cái)經(jīng)大學(xué) 會(huì)計(jì)學(xué)院 23 管理會(huì)計(jì)師的基本技能 ? Analytical/critical thinking ? Written munication ? Oral munication ? Computer technology ? Decision making ability (includes business ? decision models and risk analysis) ? Interpersonal relationship (includes team work, ? leadership and negotiations) ? Continuing learning 2022/2/8 上海財(cái)經(jīng)大學(xué) 會(huì)計(jì)學(xué)院 24 管理會(huì)計(jì)師的基本技能 ? Professional attitudes ? Project management ? Customer orientation ? Change management ? Research skills ? Entrepreneurship ? Resource management ? Promotion ability ? Foreign language petence 2022/2/8 上海財(cái)經(jīng)大學(xué) 會(huì)計(jì)學(xué)院 25 我們離國(guó)際刊物有多遠(yuǎn) ? By and large, these articles are of the 中外 MA比較研究 ,或借鑒西方的研究 (cf. Solomon, and Shields, 1995). 直接引用西方的 MA實(shí)踐 MA方法組合的研究 (., ABC and budgeting, ABC and target costing, ABC and value chain management) 2022/2/8 上海財(cái)經(jīng)大學(xué) 會(huì)計(jì)學(xué)院 26 我們離國(guó)際刊物有多遠(yuǎn) ? An example: The ABC/ABM papers: ? Introduce and explain concepts: EVA 、 cost drivers、 resource drivers、 activity drivers、 and the procedures of ABC system. ? Symptoms of obsolete cost systems are also mentioned. ? Differences between “traditional” cost systems and ABC are discussed by means of numerical examples, some of which are based on field data. 2022/2/8 上海財(cái)經(jīng)大學(xué) 會(huì)計(jì)學(xué)院 27 我們離國(guó)際刊物有多遠(yuǎn) ? There also are case studies of why and how some firms in the petroleum, electrical devices, iron and steel, and railroad industries adopt ABC. 典型中國(guó)案例 ? Some papers suggest conditions conducive to ABC/ABM adoption, including adequacy of information systems and quality of the accounting personnel. 適用條件、信息系統(tǒng)配置、會(huì)計(jì)人員素質(zhì) 2022/2/8 上海財(cái)經(jīng)大學(xué) 會(huì)計(jì)學(xué)院 28 我們離國(guó)際刊物有多遠(yuǎn) ? Other papers propose integrating ABC/ABM with other management accounting techniques such as the budgeting system (activitybased budgeting), variance analysis, standard costing, responsibility accounting, Pareto analysis, cause and effect analysis, and value chain analysis. 2022/2/8 上海財(cái)經(jīng)大學(xué) 會(huì)計(jì)學(xué)院 29 我們離國(guó)際刊物有多遠(yuǎn) Chinese Management Accounting research has made a very good start towards describing and understanding extant practice. 我們已經(jīng)能夠清晰地描述我們的實(shí)踐，但是這僅僅是研究的開端！ 2022/2/8 上海財(cái)經(jīng)大學(xué) 會(huì)計(jì)學(xué)院 30 我們離國(guó)際刊物有多遠(yuǎn) ? However, due to the methodological limitations (., empirical methodology, relative lack of theory, highly dispersed settings, great variety of variables and how they are operationalized), 我們由于缺乏研究工具：研究方法與研究的理論基礎(chǔ) 我們無法達(dá)到西方的研究境界：如何提煉個(gè)別的現(xiàn)象、如何分析多種變量、它們的內(nèi)在聯(lián)系以及運(yùn)行機(jī)制？ 2022/2/8 上海財(cái)經(jīng)大學(xué) 會(huì)計(jì)學(xué)院 31 我們離國(guó)際刊物有多遠(yuǎn) much more work is needed before a firm enough foundation can be established for guiding practice. 我們未來的研究潛力巨大：企業(yè)各種基礎(chǔ)設(shè)施的逐步完善，達(dá)到一定數(shù)量的案例數(shù)據(jù)庫 2022/2/8 上海財(cái)經(jīng)大學(xué) 會(huì)計(jì)學(xué)院 32 主題二 管理會(huì)計(jì)研究的理論基礎(chǔ) 2022/2/8 上海財(cái)經(jīng)大學(xué) 會(huì)計(jì)學(xué)院 33 2022/2/8 上海財(cái)經(jīng)大學(xué) 會(huì)計(jì)學(xué)院 34 管理會(huì)計(jì)研究的理論基礎(chǔ) ?心理學(xué) ?經(jīng)濟(jì)學(xué) ?權(quán)變理論 ?代理理論 ?歷史
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