管理会计研究方法体系框架的构建与应用--基于国内外现有研究成果的初步分析

The Construction and Application of the Framework on Management Accounting Research Methods——The basic Analysis on the Literature Review Management Accounting Research

日益激烈的国内外竞争环境以及瞬息万变的新现象与新信息的产生,对管理会计的理论完善提出了重大挑战,为此构建中国特色的管理会计研究方法的体系框架具有重要的理论价值和现实意义。本文通过比较国内外现有研究成果中有关管理会计研究内容、研究方法和研究视角与学科来源等方面的内容,提出从多学科角度、应用多种研究方法来进行管理会计前沿问题的研究已经成为大势所趋,并初步构建了管理会计研究方法体系框架,简要阐述了该框架对未来研究领域的应用与展望。

With the stronger international and domestic competition and the forthcoming of the new phenomena & information,the management accounting theory and practice will be faced with the significant challenge.Therefore it will be important to construct the framework of management accounting research methods based on the Chinese characteristics.This paper compared the overseas and domestic literatures on the management accounting research topics,research methods and research perspectives,put forward that it would be the development trend to do the management accounting research with the multiform research methods and from the multifold perspectives.This paper also proposed a framework of management accounting research methods and gave the correlative prospect on its application.