业务流程管理(Business Process Management,BPM)是从相关的业务流程变革领域,如业务流程改进(BPI)、业务流程重组(BPR)、业务流程革新中发展起来的一个概念。作者针对企业信息化的具体情况,对业务流程管理作了理论研究,然后使用工作流...业务流程管理(Business Process Management,BPM)是从相关的业务流程变革领域,如业务流程改进(BPI)、业务流程重组(BPR)、业务流程革新中发展起来的一个概念。作者针对企业信息化的具体情况,对业务流程管理作了理论研究,然后使用工作流管理在企业中实现了类似业务流程管理的一套管理系统。展开更多
Based on a questionnaire survey, the aim of this paper is to explore the relationship of business process management （BPM） with managerial accounting system （MAS） and their economic performance consequences in Chi...Based on a questionnaire survey, the aim of this paper is to explore the relationship of business process management （BPM） with managerial accounting system （MAS） and their economic performance consequences in Chinese firms. Statistical data show that more firms accept business process improvement （BPI） other than business process reengineering （BPR） and optimize their activity chains other than supply chains. Through the construction of three elements, i.e., goal-setting, monitoring, and incentive schemes, of MAS, the study finds that when implementing BPM, firms usually use accounting indexes to set goals of the effect of business processes and combine the goals with monitoring and incentive schemes. Statistical data also show that incentive schemes get the lowest usage degree compared with goal-setting and monitoring. In addition, there are differences in their managerial accounting usages for BPM among firms considering ownership, industry, and scale. The main finding of this paper is that BPM empirically brings favorable changes to firms＇ economic performance via managerial accounting in general, and via goal-setting, monitoring, and incentive schemes in particular.展开更多
文摘业务流程管理(Business Process Management,BPM)是从相关的业务流程变革领域,如业务流程改进(BPI)、业务流程重组(BPR)、业务流程革新中发展起来的一个概念。作者针对企业信息化的具体情况,对业务流程管理作了理论研究,然后使用工作流管理在企业中实现了类似业务流程管理的一套管理系统。
文摘Based on a questionnaire survey, the aim of this paper is to explore the relationship of business process management （BPM） with managerial accounting system （MAS） and their economic performance consequences in Chinese firms. Statistical data show that more firms accept business process improvement （BPI） other than business process reengineering （BPR） and optimize their activity chains other than supply chains. Through the construction of three elements, i.e., goal-setting, monitoring, and incentive schemes, of MAS, the study finds that when implementing BPM, firms usually use accounting indexes to set goals of the effect of business processes and combine the goals with monitoring and incentive schemes. Statistical data also show that incentive schemes get the lowest usage degree compared with goal-setting and monitoring. In addition, there are differences in their managerial accounting usages for BPM among firms considering ownership, industry, and scale. The main finding of this paper is that BPM empirically brings favorable changes to firms＇ economic performance via managerial accounting in general, and via goal-setting, monitoring, and incentive schemes in particular.
