管理会计与控制技术、核心能力建设与企业业绩——基于中国施工企业293个工程项目的调查分析

Management accounting and controls,core competence development and firm performance:A survey based on 293 construction projects of Chinese construction firms

近年来,国内管理会计与控制技术(MACs)正在企业不断深入推广,但鲜有研究关注MACs实施的作用和效果,本文在293个工程项目问卷调查的基础上,运用结构方程模型分析了现代MACs在企业中的业绩作用和影响机理。研究发现:MACs的运用能直接提升企业财务业绩,并通过核心能力建设间接影响企业财务业绩。MACs在其运用过程中,加强企业核心能力,并通过核心能力的整合为企业带来持续的竞争优势。研究进一步发现,MACs对核心能力及业绩的作用受到控制技术成熟度的影响,控制技术实施越成熟,对核心能力及业绩的影响越明显。鉴于此,本文研究对于正确认识、选择和实施MACs具有重要指导意义。

Management accounting and controls （MACs） have being applied more frequently and broadly in Chinese firms in recent years. However, little literature studies the effectiveness of MACs. We conduct a survey of 293 construction projects and adopt the structural equation model to analyze the influence of MACs on firm performance. We find that application of MACs can directly improve firms＇ financial performance and indirectly affect financial performance through the development of firms＇ core competence. In its application process, MACs improve firms＇ core competence and bring sustainable competitiveness through the integration of core competence. Further, we find that the development level of MACs affects their influence on core competence and firm performance. The more developed MACs are, the more obvious the influence on firm performance is. Therefore, this paper provides guidance for understanding, choosing and implementing MACs.