循证视角下的管理会计工具应用研究——以平衡计分卡为例

Study on the Application of Management Accounting Tools from the Evidence-based Perspective:Taking Balanced Scorecard as an Example

管理会计工具应用深受社会制度、市场环境和组织特征等因素影响,一种新型管理会计工具被企业引入、改进、应用和推广的机理如何?本文基于循证管理视角,构建管理会计工具应用的循证模型,并以平衡计分卡在我国应用和推广为例,分析其中的证据形成、证据评价、证据应用及相应的知识转化。一项管理会计工具从引入到改进、应用与传播,符合循证模型的四个阶段工具检索、生成证据、评价证据和应用证据。同时,伴随着证据的生成,管理会计知识经过组合化、个人内化、组织内化、组织间外化四个阶段,在各相关主体间传播、积累与转化。研究结论有助于理解管理会计工具选择与应用的决策过程,加强管理会计工具应用的有效性,为我国企业和第三方管理专家引进和应用新型管理会计工具提供一定的经验借鉴和行为指导。

The application of management accounting tools is deeply affected by factors such as social system,market environment and organizational characteristics.How is the mechanism of introducing,improving,applying and promoting a new management accounting tool by enterprises?Based on the perspective of evidence-based management,this paper builds an evidence-based model for the application of management accounting tools,and takes the application and promotion of the balanced scorecard in China as an example to analyze formation,evaluation,application of evidence and related knowledge transformation.A management accounting tool from the introduction,improvement,application until being officially recognized,is in accordance with the evidence-based model to tool retrieval,generating evidence,evaluating evidence and applying evidence in four stages.At the same time,the knowledge of management accounting is spread,accumulated and transformed among relevant subjects through four stages:combination,individual internalization,organization internalization and inter organization externalization.The research conclusions are helpful to understand the decision-making process of the selection and application of management accounting tools,improve the effectiveness of the application of management accounting tools,and provide some experience and behavior guidance for China’s enterprises and third-party management experts to introduce and apply new management accounting tools.