管理会计实地(量化)研究:机遇与挑战——2019年亚太地区管理会计研究研讨会观点精粹

The Opportunities and Challenges of Management Accounting Field(Quantitative) Research:Summary of Asia-Pacific Management Accounting Research Symposium 2019

管理会计实地(量化)研究作为国际管理会计研究主流范式,还未得到国内研究者的广泛关注。2019年亚太地区管理会计研讨会主要聚焦于如何通过实地调研取得一手数据开展研究,主要包括基于档案数据开展的实地实证研究以及基于实验设计开展的实地实验研究。本文回顾了本次研讨会的主要研讨成果,主要包括:实地研究需要研究者和企业实务工作者充分互动交流,研究者要具备敏锐的洞察力和项目选取策略,要仔细进行研究设计,同时需要运用内部计量经济学的范式开展兼具相关性和严谨性的实证研究。实地实验研究应该作为传统实验研究的补充得到更多关注。

The 2019 Asian-Pacific Management Accounting Research Symposium focused on how to conduct field-based management accounting research based on obtaining first-hand data from companies,including both field empirical research based on archival data and field experimental research based on experimental design.This paper reviews the main conclusions of this seminar such as:field research requires full interaction between researchers and business practitioners,researchers should have keen insight and project selection strategies,careful research design,and the use of inside econometrics to carry out both relevant and rigorous field empirical research.Finally,field experiment research should be paid more attention.