商业模式、市场竞争程度与管理会计工具应用水平

Business Model,Market Competition and the Level of Management Accounting Application

以权变理论为基础,利用因子分析和层级回归分析法,探究了商业模式与市场竞争程度两个权变要素对管理会计工具应用水平的影响。研究发现:新颖型商业模式的企业比效率型商业模式的企业管理会计工具应用水平更高;企业所面临的市场竞争程度越高,管理会计工具应用水平越高;商业模式类型对管理会计工具应用水平的影响差异在市场竞争程度高时更加显著。研究拓宽了基于权变理论管理会计工具应用研究的视角,并对企业在不同环境下结合自身特点应用管理会计工具提供了一定的借鉴。

Based on the theory of contingency,this paper uses factor analysis and hierarchical regression analysis to explore the influence of two contingency factors-business model and market competition on the level of management accounting application.The results reveal that:under the novelty-centered business model,the level of management accounting application is higher than efficiency-centered business model;the higher market competition level enterprise faces,the higher level of management accounting application is;the different impact of business model on the application level of management accounting is more significant in which market competition level is higher.This study broadens the perspective of management accounting application based on contingency theory,and provides references for enterprises to apply management accounting in different environments combined with their own characteristics.