信息是现代社会的重要资源,有效地交流和利用信息,会极大地提高劳动生产率和经济竞争力,改变着就业和工作方式,创造出新的市场和机会,为社会公益服务带来新格局。 任何经济活动的目标都是以最低的投入,获得最高的利润,在去年“信息致富...信息是现代社会的重要资源,有效地交流和利用信息,会极大地提高劳动生产率和经济竞争力,改变着就业和工作方式,创造出新的市场和机会,为社会公益服务带来新格局。 任何经济活动的目标都是以最低的投入,获得最高的利润,在去年“信息致富”专栏中曾引用了一句至理名言“Do More for less(以少胜多)”,谁能作到这一点,谁就能在生意场获胜。因此人们力求使自己的生意实现“周转快、成本低、效益高和服务好”,而保持生意长盛不衰。在工业化时代,为了实现这些目标。展开更多
The adoption of the ＂new public management＂ in the hospital sector brought about greater presence and power to professional managers in hospitals, thus increasing the risk of conflict in the doctor-manager relations...The adoption of the ＂new public management＂ in the hospital sector brought about greater presence and power to professional managers in hospitals, thus increasing the risk of conflict in the doctor-manager relationship. Aiming to enrich the discussion on the factors that could be the bases for this conflict and considering the role of accounting, the study presented here corresponds, basically, to what we call ＂content analysis＂ of qualitative studies. The results demonstrate that the Portuguese doctors as the sample studied accept, in essence, the principles of enterprise management and recognize the use of accounting information in the scope of their functions as long as they are called to participate as legitimate actors, and authorities respect their desires to preserve a practice which they consider of quality.展开更多
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...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.展开更多
文摘信息是现代社会的重要资源,有效地交流和利用信息,会极大地提高劳动生产率和经济竞争力,改变着就业和工作方式,创造出新的市场和机会,为社会公益服务带来新格局。 任何经济活动的目标都是以最低的投入,获得最高的利润,在去年“信息致富”专栏中曾引用了一句至理名言“Do More for less(以少胜多)”,谁能作到这一点,谁就能在生意场获胜。因此人们力求使自己的生意实现“周转快、成本低、效益高和服务好”,而保持生意长盛不衰。在工业化时代,为了实现这些目标。
文摘The adoption of the ＂new public management＂ in the hospital sector brought about greater presence and power to professional managers in hospitals, thus increasing the risk of conflict in the doctor-manager relationship. Aiming to enrich the discussion on the factors that could be the bases for this conflict and considering the role of accounting, the study presented here corresponds, basically, to what we call ＂content analysis＂ of qualitative studies. The results demonstrate that the Portuguese doctors as the sample studied accept, in essence, the principles of enterprise management and recognize the use of accounting information in the scope of their functions as long as they are called to participate as legitimate actors, and authorities respect their desires to preserve a practice which they consider of quality.
文摘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.
