管理会计实地研究述评:比较与借鉴

A Review of Field Studies in Management Accounting: Comparison and Suggestion

实地研究作为管理会计领域的主流研究方法之一,被西方学者广泛采用并取得了突出的成果,而中国管理会计实地研究仍处于探索阶段。鉴于此,本文对过去20年间发表于国内外顶级会计学术期刊的管理会计实地研究文献进行系统地梳理和述评,归纳出管理会计实地研究的定义、理论、方法、研究问题及其研究贡献,对国内外研究现状进行比较,在此基础上讨论国际经验对于开展中国情境下管理会计实地研究的借鉴启示。本文对管理会计实地研究问题的讨论和相关建议,有助于会计学者了解相关的理论和方法、开展对中国企业的实地研究。

As a major research method in management accounting area, field study has been widely applied by western researchers in many disciplines.However, such method is underused by Chinese management accounting researchers.For this reason, this paper has reviewed field studies in management accounting published in top accounting journals over the past 20 years.We summarize the related concepts, theory, method, research question and contribution of field studies, and compare field studies in China with that of foreign countries.By doing so, we aim to highlight the implications of international experience for doing field research in China.Our discussions and suggestions are helpful for Chinese accounting researchers understanding the theory and method of field study and conducting field research in Chinese companies.