摘要
当前,在我国内外部复杂环境驱动下,管理会计体系建设与变革迫在眉睫。我国管理会计研究仍以经济学理论为主,较之国外,应用社会学和心理学的管理会计研究较少。新制度经济学(交易经济学)的理论视角难以对管理会计变化的过程进行分析,国内关于管理会计变革的研究虽然已对我国企业的管理会计变革进行过讨论,但并未针对变革路径、模式和变革中遇到的阻碍等构建起完善的理论框架。本文的研究动机在于通过对已有文献的梳理,从旧制度经济学的理论视角出发,基于社会学、心理学的不同理论,从五个维度构造了未来管理会计变革研究的新方向,为中国企业如何成功导入先进的管理控制系统,提升管理会计水平提供一些参考价值。
Driven by the complex internal and external environment,the construction and transformation of management accounting system is imminent.At present,China’s management accounting research is still based on economic theory.Compared with other foreign countries,sociology and psychology theories have been scarcely used in management accounting research in China.It is difficult to analyze the process of management accounting change using new institutional economics(transaction economics).Given the many extant domestic researches on management accounting change,no theoretical framework has been constructed from different perspectives,such as the path,mode and obstacles encountered in the management accounting transformation process.The motivation of this paper is to construct a new direction for the study of management accounting change in the future from five dimensions from the perspective of the old institutional economics by using different theoretical lens from sociology and psychology,and to provide some implications for Chinese enterprises to introduce management control systems successfully.
作者
侯舒雨
段文譞
张晶晶
Hou Shuyu;Duan Wenxuan;Zhang Jingjing
出处
《管理会计研究》
2018年第3期29-37,87,共10页
MANAGEMENT ACCOUNTING STUDIES
