智力资本与物质资本共生视角下的管理会计变迁

在经济转型过程中,智力资本与物质资本共生关系的动态演化对管理会计提出了新挑战。借鉴生物学的"共生理论",管理会计变迁有必要引入基于"知识流"的非量化信息以丰富管理会计信息容量;吸纳价值流中源于资本共生的各类社会关系进入管理控制体系,以提升管理会计控制的效率;同时,秉承工具理性与价值理性相兼容的理念进行工具创新,以实现管理会计之"技术性"与"社会性"的有机结合。研究表明:建立完善的技术变革响应机制、构建和谐的资本共生关系治理模式,并培育以"公共理性"为核心的组织共享心智模式,有助于实现管理会计在响应外部变化中的自我进化。

In the process of economic transition, the symbiotic relation evolution of intellectual capital and material capital poses a great challenge to managerial accounting. Based on the symbiosis theory of biology, it is necessary to introduce non- quantifiable information in order to enrich the managerial accounting information volume, to absorb all kinds of social relations of the value stream originated from capital symbiosis into the managerial control system to enhance the managerial control efficiency, and to carry out the tool innovation in perspective of the compatibility of instrumental rationality and value rationality to realize the organic integration of technique and sociality of management accounting. The study shows that it is helpful to realize the self-evolution of managerial accounting in response to external changes by establishing a perfect response mechanism of technological change, constructing a harmonious governance model of capital symbiotic relation and cultivating a shared mental mode of organization with the public rationality as the core.