数字情景下组织授权与管理会计应用如何协同?——基于海尔链群合约的探索性案例研究

How Can Organizational Decentralization and Management Accounting Applications Collaborate in the Digital Context:An Exploratory Case Study Based on Haier Chain Group Contract

当前管理会计实践应用中仍存在一些如预算松弛、“激励过程黑匣子”等现实困境和异象,使管理会计应用效果与理论预期仍有差距。如何提高管理会计应用效果?通过对海尔链群合约机制的剖析,本文认为企业应借助数字技术,促使组织授权与管理会计应用产生协同效应,提高管理会计应用效果。研究发现,借助于数字技术,组织授权通过自主承诺、三权下放和建立主动竞合机制三种方式,从提高预算目标竞争性,强化预算沟通,提升预算控制与执行的灵活性、完成度等方面全面提升预算管理效能,并解决激励过程中目标一致性、“搭便车”等问题,形成以精准目标、精准测度、实时评价、自动兑现为特征的精准激励制度。在企业管理会计应用效果得到提升的同时,精准预算、精准激励也会进一步巩固组织授权的制度基础。本文结合外部数字技术和内部制度基础两个维度,建立了提升管理会计应用效果的协同机制模型,丰富了数字时代背景下管理会计应用的研究文献,亦对企业提升管理会计应用效果提供了经验模板和实践启示。

There are still some practical difficulties and anomalies in the current practical application of management accounting,such as budget slack and black boxes in incentive process,which result in a gap between the effectiveness of management accounting application and theoretical expectations.How to improve the effectiveness of management accounting application?Through the analysis of the Haier chain group contract mechanism,this article believes that enterprises should use digital technology to promote collaborative effects between organizational decentralization and management accounting applications,and improve the effectiveness of management accounting applications.Research has found that with the help of digital technology,organizations can empower themselves through three ways:independent commitment,decentralization of power,and establishment of active competition and cooperation mechanisms,comprehensively improving budget efficiency in terms of improving budget competitiveness,strengthening budget communication,enhancing flexibility and completion of budget control and execution,and solving goal consistency and free riding problems in the incentive process,forming a system of precise goals,precise measurement,and real-time evaluation.While the application effect of enterprise management accounting has been improved,precise budgeting and precise incentives will further consolidate the institutional foundation of organizational decentralization.This article combines external digital technology and internal institutional foundations to establish a collaborative mechanism model for improving the effectiveness of management accounting applications.This paper enriches research literature on management accounting applications in the context of the digital age and provides empirical templates and practical insights for enterprises to enhance the effectiveness of management accounting applications.