管理会计研究评述与边界扩展——基于理论与实务焦点对比分析的研究

Review and Boundary Extension of Management Accounting Research: A Comparative Analysis Based on the Hot Issues in Theory and Practice

世纪之交的二十年,是管理会计理论进步、方法创新、影响力与日俱增的二十年,管理会计理论研究呈现日益繁荣的局面。管理会计研究内容发生了哪些变化?目前的研究热点是什么?这些研究内容是否与实务关注的焦点相一致?基于此,本文首先基于理论文献总结出中国管理会计理论研究中的热点问题,然后运用权威机构的实务调查报告概括出国内外实务关注的焦点,最后将理论研究热点与实务关注焦点进行对比,归纳出我国管理会计研究的三个维度:(1)理论与实务均重视;(2)理论重视,实务不重视;(3)实务重视,理论不重视,以期明确管理会计未来研究方向,扩展管理会计研究的边界。

During the past two decades,management accounting theory has achieved a great progress.The research methodology is changed.The influence of management accounting theory is strengthened.Research on management accounting theory keeps growing prosperity.What has been happening to management accounting research？ What is the current research focus？ Are these studies consistent with the practice focus？ Based on these issues,firstly,we summarize the hot issues in studies on China＇s management accounting theory and the domestic/foreign practice based on the investigation of authorities.Secondly,through the comparison between the theoretical research and the interests of practitioners,we summarize three management accounting methods：（1） paying attention to both theory and practice,（2） paying attention to theory instead of practice,（3） paying attention to practice instead of theory.We compare the theoretical research with the interests of practitioners in order to clarify future research direction of management accounting and extend the boundary of management accounting research.