期刊文献+

管理会计变革与创新的实地研究 被引量:77

Field Study of Management Accounting Change and Innovation
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摘要 本文在已有文献的基础上提出了管理会计变革的制度化模型,并通过我国上市公司ABC实施的实地研究进行理论检验和发展。该模型从一个全新的视觉,即新的管理会计规则和惯例的制度化的实现来衡量管理会计变革与创新的成功;强调制度化的实现要通过一个进化式的阶段变革过程来完成;每个阶段在不同程度上要受到外部环境、个人特征、组织、技术、任务特征等因素的影响;并通过三种分类方式对制度化后果进行评价。本文研究有助于我们深刻理解管理会计变革的过程本质和后果,并为我国企业引进和实施管理会计创新提供极其宝贵的经验证据。 Througha typical field study of ABC implementation in China's listed companies,this paper tests and develops a theoretical model of the proposed management accounting change institutionalization based on existed literatures.This model evaluate the change success from a new perspective,that is,institutionalization of management accounting rules and routines;and emphasizes that realization of institutionalization is equal to a six-stage evoluationary change process;there are some factors about external environment,organization,technology,enterprise culture to influence these stages.In addition,the consequence of institutionalization process may be evaluated through three classifications.This paper helps us deeply understand the nature and consequences of management accounting change,and provides us with important and valuable empirical evidence for the introduction and implementation of management innovation in China.
出处 《会计研究》 CSSCI 北大核心 2012年第3期85-93,95,共9页 Accounting Research
基金 国家自然科学基金重点项目“以价值为基础、以战略为导向的中国企业管理会计研究”(项目号71032005)的阶段性研究成果 教育部人文社会科学重点研究基地重大项目“中国企业管理会计行为研究”(项目号10JJD630005)的阶段性成果
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参考文献27

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二级参考文献25

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