价值会计基础管理研究 [6]
论文作者:www.51lunwen.org论文属性:作业 Assignment登出时间:2014-06-13编辑:lzm点击率:11432
论文字数:4652论文编号:org201406131738211288语种:英语 English地区:中国价格:免费论文
关键词:价值会计基础manangement accountingmaximum valueassignment范文organizational goals
摘要:The paper has reviewed many literatures on the value based management of management accounting. The complete framework of the value based management theory has been shown in this literature review.
level of organizational design and the diversity of performance indicators is positive correlation (Gul and Chia, 1994; Scott and Tiessen, 1999); according to Chenhall and Morris (1986), the decentralization, PEU and the organizational internal correlation is closely with the four features of management accounting system which are the scope (whether include the information of external, non-financial and the future- oriented), the timeliness, the integration and the general level of prices; the using of performance measurement indicators in “prospector” enterprises is pretty different with the using in the “defense” enterprises (Simons, 1987; Guilding, 1999); the manufacturing technology has a significant influence on the using of budgeting control system and the benefit.
The second type of researches on performance indicators focused on the compensation plan, this type of researches mainly measured the determination factors of the choice of performance indicators and the performance effects of compensation plan. The important determination factors of the choice of performance indicators (include financial and non-financial indicators, accounting and marketing indicators) which include the enterprise under which industry, enterprise growth, the level of the innovation activity of the strategy quality, the manager’s tenure, the proportion of managerial ownership, the degree of traditional financial indicators doping and so on will be considered when the CEO executive the compensation contracts (Bushman and etc, 1996; Ittner and etc, 1997). Keating (1997) has measure the organizational hierarchy of performance standard which need be measured; they suggested that the important determination factors of the choice of divisional indicators include the divisional growth, the internal correlation of organizations and the size of the department in an organization. About the performance effects of compensation plan, researchers have shown that the organizations which lead the performance indicators of incentive plan closely integrated to the contingency factors will achieve a better performance (Simons, 1987; Govindarajan, 1988).
Although there is a large number of behavioral accounting researches have measured the specific objective, just little empirical research has analyzed the specific objectives have a significant influence on the choice of action and investment program and the performance measurement. In addition some empirical researches have measured the situation of the specific objectives. For instance, the proportion of the managers of business units achieved the specific objectives is far greater than the standard which suggested by the literatures of management accounting, by talking with the units managers, researchers have found that managers consider that the objectives which need a greater proportion to achieve is better. Because such method could help enterprises improve the company’s report, the resources plan and the effect of control. Other researchers have measured the function of different types of objectives. Such like, Murphy has found that when the previous annual performance mixed many influence on the present performance, the CEO of the enterprise may prefer to use the external standard to replacing the internal standard.
The performance measurement and the revaluation of organizational objectives and plan
The last two stages of the framework of value based management include the perf本论文由英语论文网提供整理,提供论文代写,英语论文代写,代写论文,代写英语论文,代写留学生论文,代写英文论文,留学生论文代写相关核心关键词搜索。