经营环境不确定性、会计分权与会计师角色转变

Operational Environmental Uncertainty,Accounting Decentralization and Changes in the Role of Accountants

本文运用问卷调查研究了经营环境不确定情境下,会计分权对会计师在经营管理中工作重心转变的影响,即从企业内部上下级单位之间权力配置的角度,探索由经营环境不确定性所带来的不同企业内部权力格局如何影响会计师工作重心的转变及其内在的作用机理。研究发现,随着经营环境不确定性的增加,上级单位会将更多的会计信息系统设计与运营的权力下放给下级经营业务单元,这将增强服务于下级经营业务单元的会计师管理信息的搜集和掌握程度,使会计师的工作由传统的财务核算调整到管理会计工作,从而更好地服务于经营业务单元的管理决策。

This paper used a survey data to investigate how accountants transform their service from controlling objectives for above entity to management decision for sub business unity. In other words, we depict how accounting decentralization influence the accountants' role under uncertain environments. Our empirical evidences illustrate that, higher degree of environmental uncertainty will increase the accounting authority from the above to sub business unity. Moreover, the more decentralized accounting system will trigger the accountants of the operational unity to better collect and understand the management related information, therefore force the accountants to transform their service from traditional financial accounting guidance to management accounting guidance, which can better serve the management for sub business unity.