摘要
本文以2014年中西方权威机构颁布的管理会计指导性文件为分析场景,基于管理会计文献,采用文献计量和内容分析的方法描绘中西方管理会计发展脉络,分析指导性文件对管理会计发展的影响,并实证检验其影响效果,分析中西方指导性文件颁布对管理会计发展的影响差异。在此基础上,提出对中国情景下管理会计发展的思考:在中国情景下实现管理会计的高质量发展,应坚持和完善“政产学研”的管理会计发展模式,将中国情景特征嵌入管理会计理论框架的设计和研究中,以多元化和规范化的研究方法提升我国管理会计研究的学术影响力。本文为指导性文件颁布对管理会计发展的影响提供了经验证据,研究结论为推动我国管理会计理论研究和实践应用提供了借鉴和启示。
This paper takes the management accounting guidance documents promulgated by Chinese and Western authorities in 2014 as the research setting,uses the methods of literature measurement and content analysis to describe the development of management accounting in China and the West based on the management accounting literatures,analyzes the impact of the guidance documents on the development of management accounting,empirically tests its impact,and analyzes the differences between the impact of the issuance of the guidance documents in China and the West on the development of management accounting.Based on the analysis above all,it is proposed that to achieve high-quality development of management accounting in the Chinese context,the management accounting development model of"government,industry,education and research"should be adhered and improved.Also,the characteristics of the Chinese context must be embedded in the design and research of the theoretical framework of management accounting.Research methods ought to be diversified and standardized,which could enhance the academic influence of management accounting research in China.This paper provides empirical evidence for the impact of the promulgation of guiding documents on the development of management accounting,research conclusions supply references and inspirations for promoting the theoretical research and practical application of management accounting in China.
作者
王满
姜君臣
Wang Man;Jiang Junchen
出处
《会计研究》
CSSCI
北大核心
2022年第9期167-178,共12页
Accounting Research
基金
中国会计学会重点科研课题(2021KJA03)
关键词
管理会计发展
管理会计指导性文件
中国情景
Development of Management Accounting
Management Accounting Guidance Document
Chinese Scenario
