管理会计研究范式的转变被引量：1

The Transformation of Management Accounting Research Paradigm

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摘要我国现行管理会计主要有计量结构、新古典经济学、行为科学及经验实证等研究方法类型,其中以自然科学为特征的是"功能至上"的研究范式。通过科学定位管理会计的研究路径,结合管理会计方法的变迁可以进一步发展为功能至上、解释的路径、结构关联性理论、主体与结构的综合理论及激进的理论等五种范式。 The existing research perspectives of management accounting include measurement structure, neo - classicism economics, behavior science, empirical study, etc. Among all these perspectives, the ＂priority to function＂ paradigm has scientific nature. By scientifically defining the research methods and analyzing their transformation, further development can be made in the five paradigms which focus respectively on priority to function, explanation approaches, theory of main body and structure, theory of structure relevance and radical theory.

作者冯巧根

机构地区南京大学商学院

出处《财经理论与实践》 CSSCI 北大核心 2009年第2期42-48,共7页 The Theory and Practice of Finance and Economics

基金国家社科基金资助项目(07BJY018)

关键词管理会计研究功能至上范式 Management Accounting Research Priority to Function Paradigm

分类号 F830.42 [经济管理—金融学] F230 [经济管理—会计学]

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