摘要
“细节决定成败”。近年来,管理会计研究开始关注其细节的变迁问题,并从制度的核心概念入手,设计出由制度领域向行为领域转化的框架结构。研究管理会计的变迁可以正确认识管理会计工具(如成本企画)中存在的问题,便于积极寻求解决对策。
＂Details decide success or failure＂. In the latest years, scholars began to concern the research about management accounting changes. Based on the core systematic concept of accounting, a new accounting framework was designed, which has lead to the shift of researches from institutional area to behavioral area. To understand the evolution of management accounting can be help for the cognition and solving of problems of management accounting tools such as cost design.
出处
《财经理论与实践》
CSSCI
北大核心
2006年第3期79-84,共6页
The Theory and Practice of Finance and Economics
基金
浙江省自然科学基金项目(M703015)
关键词
管理会计变迁
路径
规则
成本企画
Management Accounting Changes
Pathway
Rules
Cost Design
