价值会计基础管理研究 [7]
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:11401
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.
ormance measurement and the revaluation of organizational objectives, planning and strategy when there is diversity between results and expectation. A few studies on such problems has indicated that the efficiency of formal process depend on a range of environment factors. For example, the relationship between the abandonment rate of investment and the performance in a enterprise which use the investment monitoring system is positive correlation, however, the relationship in a enterprise which do not use the investment monitoring system is negative correlation (Smith, 1993); Myers and others (1991) have found that the performance depend on the complexity of post audit and the match level of the enterprises’ relatively variables (the degree of information asymmetry, the degree of capital closely).
The direction of future research
The object of management accounting is correlation with the firm’s internal organizational framework frequently, but such type of information also be seen as the business secret of firms. Therefore, the relative regulations often not require firms must publish this type of information to public. Hereupon, the lack of data often be seen as the important reason why the research of management accounting lag the research of financial accounting, this reason also could be seen as the basic reason (Ittner and Larcker, 2001). The data of literatures was achieved by surveys which include the surveys by researchers or commercial institutions (such like the consulting firms). Although there are many statistical methods have been founded for solving the deviation problems of the survey data, but the lack of authority and the small sample size problems have been the important limitation why such type of research could be widely accepted.
In addition, other literatures have point that another important factor which leads the empirical research of management accounting to lag is the lack of management accounting theory (Zimmerman, 2001). The literatures often prefer the practice to research many interesting phenomenon of management accounting but not the theory, so there is a small number of theories have contribute to the research of management accounting. For instance, Ittner and Larcker (2001) pointed that for promote the development of management accounting, researchers should not build their motivation of research on the commercial newspapers, and they should consider why a practice or research is interesting from the theory. Even though, compare with financial accounting, the development of management accounting theory is weak, but many theories of economics and management could be used in the field of management accounting to a large extent. For example, the contract theory is the most significant theory which has influence on the management accounting Lambert, 2001). The mainly features of contract theory has attracted the accounting researchers is that researchers could clearly reflect the conception of the conflict of interest, the incentives problems and the control of incentives in the specific model. This point is pretty important, because many problems of accounting and auditing are correlating with the control of incentive problems. In the basic hierarchy of accounting research, the agent theory has be mainly used to solve such two types of problems: (1) how the features of information, accounting and compensation system affect the incentive problems; (2
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