基于组织学习理论的管理会计变革探索

Management Accounting Reform Exploration Based on Organizational Learning Theories

管理会计变革离不开高校的教与学环节。目前,管理会计教学面临着教学资源缺泛、教师队伍合力不足、教学内容与方法滞后及学生学习主动性欠缺等困惑。这主要是由于制度约束、高校不够重视及现有的考核评价方式等造成。从组织学习理论视角看,高校管理会计改革是一个多环学习过程,其主体应该从个人层面、群体层面发展转变到组织层面;教学改革路径应以可持续发展的学习型组织为高度,重点培养教学改革路径选择过程能力,并将"干中学"的实践能力运用到日常行动和思维中,形成制度化学习行为,确保管理会计教学改革路径选择科学合理而可行。

Management accounting reform is inseparable from the university＇s teaching and learning process. At present, management accounting teaching faces confusions such as the lack of resultant force in teaching resource, backwardness of teaching content and method, and students＇ lack of study initiative. This mainly derives from institutional constraints, the insufficient attention, and the existing evaluation methods. From the perspective of organizational learning theory, teaching reform of management accounting in colleges and universities is a polycyclic learning process, the teaching reform of management accounting path main body should transfer from the individual level or ＂group level to organization level; the teaching reform should take the sustainable development path of learning organization, focus on training teaching reform path selection process capability, and ＂learning by doing ＂ practical ability to use in daily actions and thoughts, form the system of learning behavior, to ensure the reform path selection scientific, reasonable and feasible.