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事项会计、数据库会计及REA会计的比较研究 被引量:9

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作者 蒋楠
机构地区 厦门大学
出处 《财会通讯(上)》 北大核心 2007年第1期30-31,共2页 Communication of Finance and Accounting
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参考文献7

  • 1李松青.《事项会计信息系统体系结构研究》,厦门大学2002年硕士论文.
  • 2刘方中.《信息时代的会计信息系统-基于REA会计模式的会计信息系统重构》,厦门大学2004年硕士论文.
  • 3苏月嫦.《事项会计与会计发展瓶颈的突破》,厦门大学2005年硕士论文.
  • 4W.E.McCarthy,The REA Accounting Model:A Generalized Frame-work for Accounting Systems in a Shared Data Environment, The Accounting Review, 1982.
  • 5Dunn Cheryl L. And McCarthy William E, 1997. The REA accounting model: Intellectual heritage and prospects for progress. Journal of Information System, Spring: 31-35.
  • 6Yu S.C.,The Structure of Accounting Theory,The University Press of Florida, 1976, p.256.
  • 7肖泽忠.大规模按需报告的公司财务报告模式[J].会计研究,2000(1):43-44. 被引量:97

二级参考文献28

  • 1[1]Association for Investment Management and Research.Financial Reporting in the 1990s and Beyond.Charlottesville,Va.:AIMR,1993:79
  • 2[2]Wallman,S.M.H.The of Accounting and Disclosure in an Evolving World:The Need for Dramatic Change.Accounting Horizons,1995;9(3):81-91
  • 3[3]Pine Ⅱ,B.Joseph.Mass Customisation:the New Frontier in Business Competition.Boston:Harvard Business School Press,1993;Kotha,S.Mass Customization:Implementing the Emerging Paradigm for Competitive Advantage.Strategic Management ournal,1995; Vol.16,No.1:21-42;Larmpel,J.,Mintzberg,H.Customizing Customization.Sloan Management Review,1996; Fall:21-30
  • 4[4]Kotha,S.Mass Customization:Implementing the Emerging Paradigm for Competitive Advantage.Strategic Manage ment Journal,1995 ;Vol.16,No.1:22
  • 5[5]Gowthorpe,C.Flynn,G.Reporting on the Web:the State of the Art.Accountancy,1997;August:68-69;Lymer,A.The Use of the Intemet for Corporate Reporting-A Discussion of the Issues and Survey of Current Usage in the UK.Journal of Financial Information Systems,1997;Petravick,S.Gillett,J.Financial Reporting on the World Wide Web.Management Accounting,1996; July:26-29
  • 6[6]Gowthorpe,C.Flynn,G.Reporting on the Web:the Stafe of the Art.Accountancy,1997; August:68-69;Hussey,R.,Gulliford,J.,Lymer,A.Corporate Communication:Financial Reporting on the Intemet.London:Deloitte &Touche,1998;Upton,W.S.The Intemet and Financial Information-Is there a Future Here? Accounting & Business,1998 ;June:28 -30
  • 7[7]Pine Ⅱ,B.J.,Peppers,D.,Rogers,M.Do You Want to Keep Your Customers Forever? Harvard Business Review,1995; March-April:103-114
  • 8[8]Lampel,J.,Mintzberg,H.Customizing Cusfomization.Sloan Management Review,1996; Fall:21-30
  • 9[9]Pine Ⅱ,B.Joseph.Mass Customisation:the New Frontier in Bussiness Competition.Boston:Harvard Business School Press,1993; Kotha,S.Mass Customization:Implementing the Emerging Pradigm for Competitive Advanfage.Sfrategic Management Journal,1995; Vol.16,No.1:22
  • 10[10]Pine Ⅱ,B.Joseph.Mass Castomisation:the New Frontier in Business Competion.Boston:Harvard Business School Press,1993

共引文献96

同被引文献52

引证文献9

二级引证文献6

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