跨平台的用户帐号管理——Novell Account Management使用手记

作为一个管理员,我的主要任务之一就是建帐号。单位里的系统不断增加,NetWare、NT、Unix、Oracle、Lotus……网络规模越来越大,上网的人越来越多,有时候,我需要为同一个人在各系统里建立不同的帐号,并维护它们,使其保持一致。不用问,工作相当繁琐,用户也经常被多个帐号搞得晕头转向,没完没了地向我提重复性的问题,并经常让我废除那些他们自己已经忘了的口令,另给一个新的。 这些的琐碎、重复的工作几乎使我丧失了作管理员的兴趣,有时我不禁问自己。

Variable and Invariable,Explore the Value-Creation Techniques of Management Accounting by Benchmarking the Financial Management of Large Enterprises

With the development of information technology such as ChatGPT,artificial intelligence,5G,and so on,technological innovation brings about a qualitative change in the economic business.This change is embodied in breakthroughs in the field of science and technology and the iterative upgrading process of products.The traditional business model undoubtedly fails to adapt to the management needs of modern enterprises,while traditional financial practices and knowledge reserves cannot meet these needs.Faced with sudden technological changes and the emergence of financial sharing,financial robots,etc.,there is an urgent need for financial practitioners to transform from traditional financial accounting to value-creating management accounting.In the future,financial professionals with the ability to embrace uncertainty,adapt to environmental changes,and find breakthroughs in uncertain environments will be the most sought-after by enterprises.This paper aims to benchmark the excellent financial management models of large enterprises and conduct thematic research on financial management in large enterprises.It seeks to explore,in the era of big data management accounting,the road and art of creating value in enterprises.The objective is to provide references for colleagues in the financial field and to explore effective ways to generate value for enterprise management ideas,thus serving as a reference point in the financial transformation journey.

Research on the Path of Transition from Financial Accounting to Management Accounting Under the Background of Big Data

Driven by the wave of big data,the traditional financial accounting model faces an urgent need for transformation,as it struggles to adapt to the complex requirements of modern enterprise management.This paper aims to explore the feasible path for transitioning enterprise financial accounting to management accounting in the context of big data.It first analyzes the limitations of financial accounting in the era of big data,then highlights the necessity of transitioning to management accounting.Following this,the paper outlines the various challenges that may arise during this transition and,based on the analysis,proposes a series of corresponding transition strategies.These strategies aim to provide theoretical support and practical guidance for enterprises seeking a smooth transition from financial accounting to management accounting.

Problems and Countermeasures of the Application of Enterprise Management Accounting Informatization

The development of the internet can have a huge impact on industries from the mode of operation and strategic direction. As the ＂core＂ of enterprises, the financial industry has undergone great changes also, and the mode of traditional accounting in manual has been replaced by a computerized accounting. A computer can do all the financial work from accounting to reporting. Efficient and convenient accounting work allows financial personnel have more energy and time in enterprise management and decision-making, and the core of financial work has shifted to management. Therefore, more and more enterprises realize management accounting＇s value and importance. Management accounting includes information collection, analysis, storage and transfer, as well as data processing and analysis, making information system essential. Thus, management accounting information system will be an indispensable tool for enterprise value management. In the study, based on management accounting information, application of management accounting information in mid and large-size enterprises in China was reviewed to analyze existing problems and propose countermeasures with consideration of financial cloud model and business intelligence.

Analysis on the Impact of Big Data on Management Accounting

In recent years,big data has developed rapidly,and it would have a specific impact on the development of management accounting.In order to ensure the smooth development of management accounting,it is necessary to recognize the influence of big data on it and scientifically use the essential advantages of big data.By exploring and analyzing the main characteristics of big data,the article describes the impact of big data on management accounting and puts forward effective strategies to efficiently carry out management accounting under the environment of big data.

The State of Management Accounting Practice in Australia

Accounting education is important in order to obtain an accounting job. Changes in the real world, such as advances in technology, increased global competition, and the shift from a manufacturing-based to a service-based economy are influencing the management accounting techniques used by educators and practitioners today. The purpose of this research paper is to discover what techniques are required to obtain a management accounting job today. The research sampled situations vacant advertisements over four weeks. From the total of 374 management accounting job advertisements, 248 stated the management accounting technique of operational budgeting. The next most common techniques were variance analysis, financial reporting, capital budgeting, and computer system experience. The least common techniques were activity-based costing （ABC）, process costing, standard costing, cost volume profit, activity-based management （ABM）, and costs of quality, balanced scorecard, behavioral implications, ethics, and other. Management accounting educators should focus on the more frequently-cited techniques in order to prepare students for the practical world. This study also finds that many management accounting positions require financial accounting, so students should continue to be taught financial accounting conjointly.

Cyber-coordinating Mechanism and Strategic Management Accounting

Based on the analysis of the need of a new coordinating mechanism in cyber-value chain, this paper puts forward a cyber-coordinating mechanism, which is a mechanism between market mechanism and firm hierarchical mechanism. It is the theoretical basic point for setting up the system of Strategic Management Accounting in cyber-value chain. This paper conducts the model of Strategic Management Accounting based on cyber-coordinating mechanism, and presents evidence from a case study that was conducted to understand the impact of disintegration on original suppliers and of reintegration on new suppliers in order to support our cyber-coordinating mechanism hypothesis and the application value of the new model of strategic management accounting in cyber-value chain.

Research on the New Developments of Corporate Governance, Board of Directors and Management Accounting

Based on corporate governance, this paper concludes that the core of corporate governance is the board of directors of the listed company. It also analyses the function of the board of directors on preparing, applying and appraising the strategic planning. It draws a conclusion that the new development of management accounting is the application of the board of directors and its several committees.

Management Accounting as a Science： From Costs and Benefits Analysis of Productions to Strategic Planning of Uncertainty

This article discusses the role assumed by management accounting as a discipline over years. Management accounting has long lived in the shadow of financial accounting, and has been often accused of fostering productivity rather than creativity. The revolution involving the business environment in the last decades has much improved the role of creativity and innovation and the adaptability of the fn-m to the context often was a key to success. This article supports the innovative role of management accounting in the post-modem era, aimed at reducing the strategic dominance of the increasing uncertainty.

Evaluation of Several Phases in the Development of Management Accounting

This paper discusses three issues, raised by Relevance Lost （Johnson ＆ Kaplan, 1987）, about historical evaluation of the development of management accounting. The first issue is when management accounting system was formed; the second is how to evaluate its development in subsequent decades; the third is how to evaluate the development of practice and research of management accounting in almost twenty years after Relevance Lost was published. The role of Relevance Lost in practice and theoretical research of management accounting is widely recognized, and the disagreement with it in this paper is in the specific area of the development history of management accounting. The authors of this paper believe that the development, through having its ups and downs over time, is generally speaking a continuous process, not separated by disconnected phases, leaping from one to another. Along with the progress in practice and research, researchers and practitioners are deepening their understanding about the theoretical foundation and practical development of management accounting. The history of development of management accounting is consistent with the process people gradually understand it.

Rational Analysis of Management Accounting Implementation in China＇s Government Units

The implementation of management accounting in China＇s government units is an inevitable requirement of economic development and the important deployment of efficient government establishment. Up to now, China has made a lot of theoretical explorations and tried about management accounting practice in government units. But in practice, there are still some shortcomings. Therefore, based on the thought of Accounting Research Methodology written by Professor Lu Yonghua, this article carries out a comprehensive, systematic, in-depth and concrete study on the implementation of management accounting in China＇s government units. This paper argues that there are some deficiencies in management accounting practice, including lack of a complete government management accounting system, the failure of combining management accounting implementation with specific national conditions, limitations of government management accounting itself, resistance existing in government management accounting implementation, and the low quality of management accounting practitioners. In this regard, this research paper learns from foreign experience and puts forward some corresponding improvement suggestions from the perspective of legislation, empirical research, information construction, education investment and so on.

Cognitive Heuristics and Dual Process Models A Perspective for Management Accounting （MA）？

Classical management accounting （MA） Focusing on the facilitating perspective, focuses on decision facilitating and influencing （Demski ＆ Feltham, 1976）. MA has to provide information to managers and depending on the problem complexity, they have to solve problems in a dyadic way. A dual process model, the heuristic systematic model （HSM）, expands this so-called manager-accountant-dyad and shows different cases of actual human information processing. Managers and accountants either process systematically or heuristically. So far, many concepts have been designed in relation to the normative concept of the economical rational principle. Consequently, recent research only uses systematic information processing, based on the principle of the economic man. In this paper, a decision-behavior oriented approach tries to describe actual decision makers such as managers and accountants and shows new possibilities within MA. Therefore, the potential of heuristic information processing is analyzed, based on the phenomenon of ecological rationality as one shape of bounded rationality. Thus, different cognitive heuristics in business economics are identified and analyzed. Furthermore, the outstanding performance of heuristics compared with more complex calculations is shown. Unfortunately, these findings have been limited to marketing and investments so far. Significant research is needed, regarding conditions for applications and success factors of heuristics in business economics. New empirical findings have to be explicitly transferred to MA.

Using Project-Based Learning （PBL） in Management Accounting Course： Lesson and Reflection From Entrepreneurship Education

One of the main issues in entrepreneurship education is integrating core course to entrepreneurship course. Many educators fail to integrate core course and entrepreneurial education. The purpose of this study is to investigate whether the integration of management accounting course in entrepreneurship course will accomplish the objective of entrepreneurship education. This study is derived from the experience of entrepreneurial project course at Management Department of Ciputra University, Surabaya. This study uses an explorative approach to investigate the implementation of project-based learning （PBL） in management accounting course. The result shows variation of output. There are about 91% business can be implemented by business groups and about 33% target achieved. Several management accounting techniques are used in this study, such as balanced score card （BSC）, activity-based costing （ABC）, activity-based management （ABM）, cost-volume-profit （CVP） analysis, and tactical decision making. This study found that by using management accounting techniques, student can run the business well especially when they have to make decision. This study strengthens the role of management accounting in business practices, and furthermore, this study proves that management accounting is beneficial for entrepreneurs who are still in the start-up business stage.

Cultural analysis of the management accounting application in China

Management accounting is an applied subject. As YU Xu-ying said, it not only embodies the concept of technology, also reflects the fixed concept of social culture. Viewing from the cultural point, this paper analyses the applying status quo of management accounting in China. Its main viewpoints are as follows： management accounting is originated from the West, and its appearance is built on the basis of the West thought of management, so, to a certain degree, it is influenced by the West culture. In fact, its application in China is in a new cultural circumstance so that it is certainly influenced by the Chinese culture, especially the Chinese traditional culture; thus one of the important reasons for the undesirable application of management accounting in China is the difference between the East culture and the West culture. Therefore, the special cultural factor of China should be considered in order to promote what is beneficial and to abolish what is harmful if management accounting is widely applied in China.

Breakthrough of the Bottleneck in the Application of Management Accounting——Insights from Events Accounting

The purpose of management accounting information system is to serve for management. Since 1980＇s, innovations in management-have seen the application of several accounting techniques such as activity-based costing, balanced scorecard and target costing. However, subsequent surveys have shown that the application of these innovative management accounting techniques is not widespread. Indeed, the application of many techniques has been decidedly ephemeral. The authors suggest two important and interrelated reasons for the apparent failure to adopt such techniques. First, the absence of a conceptual framework needed to envision the collection and integration of multi-dimensional data needed in the modern organization. The second reason is the failure to exploit the data handling potentialities offered by modem computer systems. Reconstruction of contemporary management accounting system using insights from principles of events based accounting is offered as possible solution.

Management Accounting Practices in the Portuguese Lodging Industry

This paper aims to characterize management accounting techniques at the Portuguese lodging industry, identifying the techniques adopted and the determinants of adopting them and their adequacy for the decision-making process. It is also a purpose to understand the extent to which the industry adopts the Uniform System of Accounts for the Lodging Industry （USALI）. The sample includes 35 hotels, which were analyzed in the years 2009 and 2010. Evidence is found supporting the fact management accounting is a tool incorporated in the daily management practices of hotels and useful to support the decision-making process. The proportion used of traditional management accounting techniques is higher than the proportion of use of contemporary ones. The adoption of these techniques is influenced by the fact of the hotels being subsidiaries of a multinational hotel chain, as well as by their annual turnover. In Portugal, there is a weak use of USALI. It is more used in the large hotels and in hotels with a foreign control. Management accounting supports hotels to improve their performance, thus becoming relevant to analyze management accounting practices used by them, particularly which instruments and techniques. In this context, this study, the first of its kind in Portugal, is justified with the increasing need for accurate and actual information of the accounting practices of the hotels operating in Portugal.

Application of CVAM-based management accounting in mobile telecommunication enterprises

CVAM-based management accounting emphasizes that enterprises should make efforts not only to provide goods or service to customers but also to create value for customers. In practice, customer value should be measured reasonably first. Then according to its condition, enterprise can apply the CVAM-based management accounting method by improving management quality, perfecting costing planning, brand operation and business innovation to create value for customers thus achieving increase of corporate value as well as social value.

Accounts receivable management research, take the construction industry for example

Accounts receivables are amounts that customers owe on account, which resulting from sale goods and services. Compames generally expect to collect accounts receivable within 30 to 60 days. Sales and profits can be increased by granting customers the privileges of making payment a month or more after the date of sale. The accounts receivable play significant important role in company＇ s flow of funds, lots of companies was bankrupted and going bankrupt because capital turnover is so bad in reality, so that how to strength the management of the accounts receivable becomes the key in the process of making the industry survive and develop. Especially the construction industry, it will produce a large amount of the accounts receivable because of the it ＇ s own character of whole industry. This text will to come up with the corresponding countermeasure by analyzing accounts receivable management situation and the influence to companies and forming causes.

Research on Modem Enterprise Management Accounting Development Trend and the Influences on Promoting the Enterprise

In this paper, we conduct basic research on the modem enterprise management accounting development trend and the influences on promoting the enterprise. Management accounting subject refers to the management accounting as the services of a particular unit. Because of the management accounting mainly provides the useful decision information to the internal management of internal accounting need not follow generally accepted accounting standards, thus main body of management accounting can is administrative. Depending on the enterprise internal management needs, the subject of the management accounting can be throughout the enterprise, also can be unit of enterprise interior various levels of responsibility. Management accounting mainly through a series of special methods using financial accounting information and other relevant data sorting, calculation, comparison and analysis, which can make the enterprise management personnel at all levels of all economic activity in the daily planning and control, and to help business leaders to make the whole set of the information processing system of decisions. Our research conducts detailed and in-depth analysis on the related issues that serves as the novel paradigm.

An Exploratory Study Into the Implementation of Management Accounting Changes in Australia

This paper is an exploratory study which investigates the introduction and implementation of management accounting changes in Australia. The study first examines the introduction of relatively new management accounting techniques in professional journals, conferences, workshops, and professional development programs over a four-year period in Australia. These are among the main sources of transferring information on cost and management accounting changes to potential users in Australia. The purpose of such a study is to get a clear picture of the scope and extent of recently developed cost and management accounting techniques introduced to practitioners in Australia. By identifying the major management accounting changes and developments faced by organizations, the study then investigates the extent of implementations of such changes in practice. The study further explores the hindering and facilitating factors contributing to the implementation of new management accounting changes in organizations.