环境不确定性、管理会计工具整合与企业绩效

Perceived Environmental Uncertainty,Integration of Management Accounting Tools and Corporate Performance

文章研究了环境不确定性、管理会计工具整合与企业绩效之间的关系。使用结构方程模型对来自企业的211份样本数据进行统计检验,发现环境不确定性程度越高,管理会计工具的使用越呈现整合运用的趋势,并证实管理会计工具的整合运用能够显著促进企业绩效的改善,这表明管理会计工具整合运用具有价值创造效应。管理会计工具整合的研究与管理控制系统的权变理论、Ferreira和Otley的管理控制系统的整体观在逻辑上吻合。

This paper studies the relations between perceived environmental uncertainty,integration of management accounting tools and corporate performance.The paper,by applying the structural equation model to conduct the statistical test on the data of 211 sample firms,finds that the higher the degree of perceived environmental uncertainty,the more use of the integration management accounting tools,and also confirms that the integration and application of management accounting tools can significantly promote the improvement of corporate performance,which indicates that the integrated application of management accounting tools has a value-creation effect.The study of integration of management accounting tools is logically consistent with the contingency theory of management control system and the holistic overview on management control system proposed by Ferreira and Otley.