會計(jì) 外文翻譯 外文文獻(xiàn) 英文文獻(xiàn) 管理會計(jì)和綜合信息系統(tǒng)

1、管理會計(jì)和綜合信息系統(tǒng)1.未來的研究方向在關(guān)于管理會計(jì)和iis前一段的研究已經(jīng)進(jìn)行了審查。該審查的結(jié)構(gòu)上的第3節(jié)發(fā)展的理論框架的基礎(chǔ)。論文學(xué)的理論框架的基礎(chǔ)上在七個方面之間的關(guān)系管理會計(jì)和iis進(jìn)行了審查。未來研究的許多建議，可以確定在文獻(xiàn)回顧的基礎(chǔ)。而不是開發(fā)一個全面的清單研究機(jī)會，本節(jié)將提請人們注意一個數(shù)量有限的研究機(jī)會這似乎是未來研究的最有前途的領(lǐng)域。1.1 管理會計(jì)技術(shù)和iis：面向分析的信息系統(tǒng) 不幸的是，它是目前的文獻(xiàn)，要在很大程度上它著重于特征erp系統(tǒng)。有限的研究已進(jìn)行了對iis中的其他組件。這似乎因?yàn)檠芯坎煌该髡揺rp系統(tǒng)與管理會計(jì)的關(guān)系技術(shù)沒有找到iis和管理會計(jì)之間的牢固

2、關(guān)系。幾種這些研究甚至認(rèn)為，如掃描電鏡系統(tǒng)和分析為導(dǎo)向的信息系統(tǒng)專門的軟件似乎能夠更好地支持管理會計(jì)（如見馬爾米，2001年granlund及馬爾米，2002）。幸運(yùn)的是，一些研究也開始出現(xiàn)在其他的iis組件，看起來比erp系統(tǒng)（如：法希和millea，2001年; hyvnen，2003）。更多的研究，然而，是必要的。未來研究的機(jī)會存在，特別是在關(guān)系專門的軟件和管理會計(jì)方法。這種軟件的例子美國廣播公司，bsc或預(yù)算軟件。研究問題的例子包括：如何平衡記分卡支持標(biāo)準(zhǔn)，如corporater平衡計(jì)分卡平衡計(jì)分卡軟件？哪些變量可以解釋不同的方式，erp的對比分析為導(dǎo)向的信息管理系統(tǒng)支持會計(jì)？如何使用

3、這種系統(tǒng)的影響和決定作用管理會計(jì)和其他管理人員？在這方面的研究應(yīng)協(xié)助爭取因?yàn)楣芾頃?jì)核算的重要的新見解，主要是這些軟件支持（例如馬爾米，2001）。調(diào)查，個案研究以及實(shí)驗(yàn)方法可提供不同的應(yīng)用，每優(yōu)勢（birnberg等。，1990）。對研究方法的選擇取決于所研究的問題（尹，1994年，第6頁）。由于有關(guān)的幾個研究問題要問，一些研究方法將適用。不同研究方法的應(yīng)用將加強(qiáng)其有效性研究（潛行，2005年阿諾德，2006）。1.2 管理會計(jì)技術(shù)和iis：一體化的承諾或危險(xiǎn) 整合似乎是在iis的主要特點(diǎn)，顯然是多多益善。但是，現(xiàn)代研究表明，這是事實(shí)未必如此。如那些案例研究由scapens和jazayeri

4、（2003）和dechow和mouritsen以后記得進(jìn)行（2005年）的報(bào)告，企業(yè)資源規(guī)劃系統(tǒng)帶給他們這樣的高集成度，這幾乎是太多了。此外，從功能主義的觀點(diǎn)來看，有人認(rèn)為，一體化必須爭取在不為管理會計(jì)的犧牲（卡普蘭，1990年;庫珀和卡普蘭，1998）。據(jù)四階段模型（卡普蘭，1990年），信息不完全的系統(tǒng)集成，其實(shí)是可以更好的是支持不是完全集成的管理會計(jì)信息中試階段系統(tǒng)。最后，在erp系統(tǒng)和管理會計(jì)方法研究發(fā)現(xiàn)，公司選擇的一體化程度較低時(shí)，實(shí)施，例如，平衡記分卡使用專門的軟件（馬爾米，2001）。數(shù)據(jù)集成，也可以研究更狹隘。卡普蘭（1990）認(rèn)為，目前，財(cái)務(wù)會計(jì)信息生產(chǎn)的目的是用于管理會計(jì)用

5、途以及。卡普蘭（1990）寧愿管理會計(jì)是首要車輛的成本分?jǐn)偤拓?cái)務(wù)會計(jì)那么，反過來，利用這些計(jì)算所存貨的計(jì)價(jià)，等等。在這種結(jié)構(gòu)中，管理和財(cái)務(wù)會計(jì)資料集成。信息系統(tǒng)可以集成沿著不同的尺寸。攤位等。 （2000年）確定三個方面的整合：數(shù)據(jù)集成，硬件/軟件集成和信息整合。此外，granlund及馬爾米（2002）指出的集成度是一個統(tǒng)一體。這些早期的研究的基礎(chǔ)上，這種融合本身不值錢，未來研究應(yīng)解決的問題進(jìn)行集成的最佳水平。沿著所有的集成一體化方面需要的？之間有什么不同的關(guān)系整合與一個管理會計(jì)技術(shù)方面，如作業(yè)成本法和平衡記分卡？同樣，一些研究方法可應(yīng)用于自體的知識缺乏，有關(guān)研究問題的不同種類的技術(shù)和管理會

6、計(jì)整合可以構(gòu)成。根據(jù)不同層次的抽象存在一些當(dāng)前研究（攤位等。，2000）。調(diào)查或?qū)嶒?yàn)的方法將是建立在適用時(shí)這些研究。當(dāng)瞄準(zhǔn)揭露內(nèi)部管理之間的關(guān)系變量會計(jì)技巧和整合，個案研究的方法可能更為合適。1.3 該會計(jì)師的作用，管理會計(jì)和iis組織： 分散的管理會計(jì)，管理會計(jì)是目前進(jìn)行的由不同的人從業(yè)務(wù)主機(jī)，經(jīng)理到車間人員。這樣的人進(jìn)入這些新的群體擁有的見解62答：羅，三羅德/會計(jì)信息系統(tǒng)國際雜志8（2007）40-68管理會計(jì)的技術(shù)可以被質(zhì)疑，這導(dǎo)致兩個機(jī)會未來的研究。首先，從功能主義的觀點(diǎn)來看，研究，需要哪些技能，非管理會計(jì)師需要和會發(fā)生什么的設(shè)計(jì)和使用的管理會計(jì)當(dāng)車間技術(shù)人員職位，以總分類帳和業(yè)務(wù)經(jīng)

7、理在做預(yù)算修訂。第二，管理會計(jì)作為一種管理技術(shù)的作用有可能發(fā)生改變。從演員網(wǎng)絡(luò)理論，iis和管理會計(jì)的角度上正采取新的含義。管理會計(jì)可能不再是管理會計(jì)師域。這將如何影響管理會計(jì)的方式，被認(rèn)為？將管理會計(jì)融合在一起，如市場營銷，戰(zhàn)略等管理領(lǐng)域和組織？在這兩種情況下，個案研究似乎是最合適的方式揭露這些關(guān)系，似乎是非常依賴上下文和情境。5.4 行為，使用和感知和iis設(shè)計(jì)和使用功能主義的角度來看，從一iis中的一個之間關(guān)系的深入理解和管理的設(shè)計(jì)會計(jì)方法，其使用缺乏。研究與iis和關(guān)系管理會計(jì)技術(shù)大多應(yīng)用調(diào)查或?qū)嵉匮芯康姆椒?。只有幾個案例研究應(yīng)用從功能的角度進(jìn)行了（如喬森和grnlund，1988年;

8、凡得veeken和武泰，2002）。具體設(shè)計(jì)上考慮更多的研究是必要的。如何在iis和管理會計(jì)技術(shù)設(shè)計(jì)的做法？做什么限制從業(yè)經(jīng)驗(yàn)關(guān)于iis或管理會計(jì)技術(shù)？如何規(guī)避這些從業(yè)者限制？同樣，更多的iis技術(shù)的使用和管理會計(jì)的研究是必要的。從瓊森和grnlund（1988）和van der veeken和武泰（2002）提出的觀點(diǎn)有價(jià)值的，但更喜歡這項(xiàng)研究是必要的。在研究中設(shè)計(jì)和管理會計(jì)的關(guān)系，個案研究使用法認(rèn)為幫助告知今后的研究潛力。使用這種方法，許多方面設(shè)計(jì)和使用顯露出來。實(shí)驗(yàn)方法將更加適用于在有限的時(shí)關(guān)于使用的關(guān)鍵變量是主要興趣。1.5 管理會計(jì)，iis和性能：管理會計(jì)作為一個中間 變量沒有一塊是

9、研究確定了研究的iis之間的關(guān)系管理會計(jì)和企業(yè)績效。其中業(yè)務(wù)流程中間幾個框架在it之間的投資與經(jīng)營績效關(guān)系已經(jīng)被提出（如barua等。1995年dehning和richardson，2002）。雖然不是主要的業(yè)務(wù)流程，管理會計(jì)可以被看作是業(yè)務(wù)流程之一。是否更好的管理會計(jì)導(dǎo)致公司業(yè)績的改善？如何更好地管理公司會計(jì)的影響性能及在何種情況下？什么樣的管理會計(jì)之間的配合和iis對效能影響最大？管理會計(jì)作為一個中間夾雜變數(shù)將豐富對性能影響的研究流。此外，研究如何評價(jià)國際戰(zhàn)略研究所的配套管理會計(jì)性能的影響是必要的。替代品研究方法應(yīng)該能夠更好地發(fā)現(xiàn)了許多中間變量之間的it投資和企業(yè)績效。聯(lián)合假設(shè)需要在較小的

10、分割，答：羅，三羅德/會計(jì)信息系統(tǒng)國際雜志8（2007）40-68 63parts乙（dehning和richardson，2002）。對研究方法的使用，超出檔案展開數(shù)據(jù)分析顯示關(guān)鍵擴(kuò)大我們對性能方面的了解受影響和可能的表現(xiàn)改善的主要來源。5. wili de ynji fngxingzi guny gunl kuij h iis qin ydun de ynji yjng jnxng le shnch. gishnch de jigu shng de d 3 ji fzhn de lln kungji de jch. lnwnxu de lln kungji de jch shng zi q

11、 g fngmin zh jin de gunxgunl kuij h iis jnxng le shnch. wili ynji de xdu jiny, kyqudng zi wnxin hug de jch. r bsh kif yg qunmin de qngdnyn ji jhu, bn ji jing tqng rnmen zhy yg shling yuxin de yn ji jhuzh sh sh wili ynji de zu yu qint de lngy.5.1. gunl kuij jsh h iis: min xing fnx de xnx xtngbxng de

12、sh, t sh mqin de wnxin, yo zi hn d chngd shng t zhuzhng y tzhngerp xtng. yuxin de ynji y jnxng le du iis zhng de qt z jin. zh shynwi ynji btumng ln erp xtng y gunl kuij de gunxjsh miyu zhodo iis h gunl kuij zh jin de log gunx. j zhngzhxi ynji shnzh rnwi, r somio dinjng xtng h fnx wi doxing de xnx xt

13、ngzhunmn de runjin sh nnggu gng ho d zhch gunl kuij (r jin mr m,2001 nin granlund j mr m,2002).xngyn de sh, yxi ynji y kish chxin zi qt de iis z jin, kn qlib erp xtng (r: f x h millea,2001 nin; hyvnen,2003). gng du de ynji, rnr,sh byo de. wili ynji de jhu cnzi, tbi sh zi gunxzhunmn de runjin h gunl

14、kuij fngf. zh zhng runjin de lzimigu gungb gngs,bsc hu ysun runjin. ynji wnt de lzi boku: rh pnghngjfn k zhch biozhn, r corporater pnghng j fn k pnghng j fn k runjin? nxi binling kyjish btng de fngsh,erp de dub fnx wi doxing de xnx gunl xtng zhchkuij? rh shyng zh zhng xtng de yngxing h judng zuynggu

15、nl kuij h qt gunl rnyun? zi zh fngmin de ynji yng xizh zhngqynwi gunl kuij hsun de zhngyo de xn jinji, zhyo shi zhxi runjin zhch(lr mr m,2001).dioch, gn ynji yj shyn fngf k tgng btng de yngyng, miyush (birnberg dng.,1990). du ynji fngf de xunz qju y su ynji de wnt(yn,1994 nin, d 6 y). yuy yugun de j

16、 g ynji wnt yo wn, yxi ynji fngfjing shyng. btng ynji fngf de yngyng jing jiqing q yuxio xngynji (qinxng,2005 nin nud,2006).5.2. gunl kuij jsh h iis: yt hu de chngnu hu wixinzhngh sh sh zi iis de zhyo tdin, xinrn sh duduyshn. dnsh,xindi ynji biomng, zh sh shsh wib rc. r nxi nl ynjiyu scapens h jazay

17、eri(2003) h dechow h mouritsen yhu jde jnxng (2005 nin) de bogo, qy zyun guhuxtng di gi tmen zhyng de go jchng d, zh jh sh ti du le. cwi,cng gngnng zhy de gundin li kn, yurn rnwi, yt hu bx zhngq zi b wigunl kuij de xshng (k pln,1990 nin; k p h k pln,1998). js jidun mxng (k pln,1990 nin), xnx b wnqun

18、 de xtng jchng, qsh sh kygng ho de sh zhch bsh wnqun jchng de gunl kuij xnx zhng sh jidunxtng. zuhu, zi erp xtng h gunl kuij fngf ynji fxin,gngs xunz de yt hu chngd jio d sh, shsh, lr, pnghngjfn k shyng zhunmn de runjin (mr m,2001).shj jchng, y ky ynji gng xii. k pln (1990) rnwi, mqin,ciw kuij xnx s

19、hngchn de md sh yng y gunl kuijyngt yj. k pln (1990) nngyun gunl kuij sh shuyochling de chngbn fntn h ciw kuij nme, fn guli, lyng zhxi jsun sucnhu de jji, dng dng. zi zh zhng jigu zhng, gunl h ciw kuij zliojchng.xnx xtng ky jchng yn zhe btng de chcn. tnwi dng. (2000 nin)qudng sn g fngmin de zhngh: s

20、hj jchng, yngjin/runjin jchng h xnxzhngh. cwi,granlund j mr m (2002) zhch de jchng dsh yg tngy t. zhxi zoq de ynji de jch shng, zh zhng rngh bnshn b zhqin, wiliynji yng jiju de wnt jnxng jchng de zu ji shupng. yn zhe suyu de jchngyt hu fngmin xyo de? zh jin yu sh me btng de gunx zhngh yyg gunl kuij

21、jsh fngmin, r zuy chngbn f h pnghngjfn k?tngyng, yxi ynji fngf k yngyng y zt de zhsh quf,yugun ynji wnt de btng zhngli de jsh h gunl kuijzhngh ky guchng. gnj btng cngc de chuxing cnzi yxi dngqin ynji(tnwi dng.,2000). dioch hu shyn de fngf jing sh jinl zi shyng shzhxi ynji. dng miozhn jil nib gunl zh

22、 jin de gunx binlingkuij jqio h zhngh, gn ynji de fngf knng gng wi hsh.5.3. gi kuijsh de zuyng, gunl kuij h iis zzh:fnsn de gunl kuijgunl kuij sh mqin jnxng de yu bu tng de rn cng yw zhjjngl do chjin rnyun. zhyng de rn jnr zhxi xn de qnt yngyu de jinji62 d: lu, sn lu d/kuij xnx xtng guj zzh 8(2007)4

23、0-68gunl kuij de jsh ky bi zhy, zh dozh ling g jhuwili de ynji. shuxin, cng gngnng zhy de gundin li kn, ynji, xyo nxi jnng, fi gunlkuijsh xyo h hu fshng shnme de shj h shyng de gunl kuijdng chjin jsh rnyun zhwi, y zng fnli zhng h yw jnglzi zu ysun xidng.d r, gunl kuij zuwi y zhng gunl jsh de zuyng y

24、u knng fshng gibin.cng ynyun wnglu lln,iis h gunl kuij de jiod shng zhng ciqxn de hny. gunl kuij knng b zi sh gunl kuijsh y.zh jing rh yngxing gunl kuij de fngsh, bi rnwi? jing gunlkuij rngh zi yq, r shchng yngxio, zhnl dng gunl lngy hzzh? zi zh ling zhng qngkung xi, gn ynji sh sh zu hsh de fngsh ji

25、lzhxi gunx, sh sh fichng yli shngxiwn h qngjng.5.4. xngwi, shyng h gnzh h iis: shj h shyng gngnng zhy de jiod li kn, cng yiis zhng de yg zh jin gunx de shnr lji h gunl de shjkuij fngf, q shyng quf. ynji y iis h gunxgunl kuij jsh ddu yngyng dioch hu shd ynji de fngf. zhyuj g nl ynji yngyng cng gngnng

26、 de jiod jnxng le (r qio sn hgrnlund,1988 nin; fn de veeken h w ti,2002).jt shj shng kol gng du de ynji sh byo de. rh zi iis h gunlkuij jsh shj de zuf? zu shnme xinzh cngy jngynguny iis hu gunl kuij jsh? rh gub zhxi cngy zhxinzh?tngyng, gng du de iis jsh de shyng h gunl kuij de ynji sh byo de.cng qi

27、ng sn h grnlund(1988) h van der veeken h w ti (2002) tch de gundinyu jizh de, dn gng xhuan zh xing ynji sh byo de.zi ynji zhng shj h gunl kuij de gunx, gn ynji shyngf rnwi bngzh gozh jnhu de ynji qinl. shyng zh zhng fngf, xdu fngminshj h shyng xinl chli. shyn fngf jing gngji shyng y zi yuxin de shgu

28、ny shyng de gunjin binling sh zhyo xngq.5.5. gunl kuij,iis h xngnng: gunl kuij zuwi yg zhngjinbinlingmiyu ykui sh ynji qudng le ynji de iis zh jin de gunx gunlkuij h qy jxio. qzhng yw lichng zhngjin j g kungjizi it zh jin de tuz y jngyng jxio gunx yjng bi tch (r barua dng.1995 nin dehning h richards

29、on,2002). surn bsh zhyo de yw lichng, gunlkuij ky bi kn zu sh yw lichng zh y. shfu gng ho de gunl kuijdozh gngs yj de gishn? rh gng ho de gunl gngs kuij de yngxingxngnng j zi h zhng qngkung xi? shnme yng de gunl kuij zh jin de pihh iis du xionng yngxing zud? gunl kuij zuwi yg zhngjin jizbinsh jing f

30、ngf du xngnng yngxing de ynji li. cwi, ynjirh pngji guj zhnl ynji su de pito gunl kuij xngnng de yngxing sh byo de.tdi pn ynji fngf ynggi nnggu gng ho de fxin le xdu zhngjin binlingzh jin de it tuz h qy jxio. linh jish xyo zi jio xio de fngd: lu, sn lu d/kuij xnx xtng guj zzh 8(2007)40-68 63partsy (

31、dehning h richardson,2002). du ynji fngf de shyng, choch dngn zhnkishj fnx xinsh gunjin kud wmen du xngnng fngmin de liojishu yngxing hn knng de bioxin gishn de zhyo liyun.字典 - 查看字典詳細(xì)內(nèi)容附加說明：以上這篇文獻(xiàn)翻譯節(jié)選自：管理會計(jì)和綜合信息系統(tǒng)的有關(guān)內(nèi)容。management accounting and integrated information systems 1. directions for future

32、 researchin the previous section research on management accounting and iis has been reviewed. the review was structured on the basis of the theoretical framework developed in section 3. on the basis of the theoretical framework literature within seven aspects of the relationship betweenmanagement ac

33、counting and iis was reviewed. many suggestions for future research can be identified on the basis of the literature review. rather than developing a comprehensive list of research opportunities, this section will draw attention to a limited number of research opportunitiesthat seem to be the most p

34、romising areas of future research.1.1. management accounting techniques and the iis: analysis-oriented information systemsunfortunately, it is characteristic of the current literature that to a large extent it focuses on erp systems. limited research has been conducted on other components of the iis

35、. this seems opaque since research on the relationship between erp systems and management accountingtechniques does not find strong relationships between iis and management accounting. several of these studies even argue that analysis-oriented information systems such as sem systems and specialised

36、software seem be better able to support management accounting (see e.g. malmi,2001; granlund and malmi, 2002).fortunately, some research is beginning to appear that looks at other components of the iis than erp systems (e.g. fahy and millea, 2001; hyvnen, 2003). much more research, however,is needed

37、. an opportunity for future research exists especially within the relationship between specialised software and management accounting techniques. examples of such software are abc, bsc or budgeting software. examples of research questions are: how is the balanced scorecard supported by standard bsc

38、software such as corporater bsc? what variables can explain the different ways that erp vs. analysis-oriented information systems support management accounting? how does the use of such systems impact the role and decisions of management accountants and other managers? research in this area should a

39、ssist in gaining important new insights since management accounting is largely supported with such software(e.g. malmi, 2001).survey, case study as well as experimental methods could be applied and each offers different strengths (birnberg et al., 1990). the choice of research method depends on the

40、research question(yin, 1994, p. 6). since several research questions are relevant to ask, several research methods would be applicable. application of different research methods would strengthen the validity of research (modell, 2005; arnold, 2006).1.2. management accounting techniques and the iis:

41、the promise or peril of integrationintegration seems to be the key characteristic of the iis, apparently the more the better. but,contemporary research indicates that this is not necessarily the case. case studies such as the ones conducted by scapens and jazayeri (2003) and dechow and mouritsen (20

42、05) report that erpsystems bring with them such a high degree of integration that it is almost too much. furthermore,from a functionalist point of view, it is argued that integration must not be strived for at the sacrifice of management accounting (kaplan, 1990; cooper and kaplan, 1998). according

43、to thefour-stage model (kaplan, 1990), information systems that are not fully integrated can actually be better at supporting management accounting in a pilot phase than fully integrated information systems. finally, research on erp systems and management accounting techniques find thatcompanies cho

44、ose lower degrees of integration when they implement, for example, the balanced scorecard using specialised software (malmi, 2001).data integration can also be studied more narrowly. kaplan (1990) argues that, at present,information produced for financial accounting purposes is used for management a

45、ccounting purposes as well. kaplan (1990) would prefer that management accounting was the primary vehicle for cost allocations and that financial accounting then, in turn, used these calculations for inventory valuation, et cetera. in this structure, data for management and financial accounting are

46、integrated.an information system can be integrated along different dimensions. booth et al. (2000)identify three dimensions of integration: data integration, hard/software integration and information integration. furthermore, granlund and malmi (2002) note that the level of integration is a continuu

47、m. building on these early studies, that integration is not valuable per se, future research should address the issue of optimal levels for integration. is integration along all dimensions of integration needed? what is the relationship between integration and different aspects of a management accou

48、nting techniques such as activity-based costing and the balancedscorecard? again, several research methods could be applied since the body of knowledge is scarce and different kinds of research questions in relation to management accounting techniques and integration can be posed. depending on the l

49、evel of abstraction some current research exists(booth et al., 2000). the survey or experimental methods would be applicable when building on these studies. when aiming for uncovering variables within the relationship between management accounting techniques and integration, the case study method ma

50、y be more appropriate.5.3. the role of the accountant, the organisation of management accounting and the iis: the dispersion of management accounting management accounting is currently conducted by a host of different people from business managers to shop floor personnel. that these new groups of pe

51、ople possess insights into the 62 a. rom, c. rohde / international journal of accounting information systems 8 (2007) 4068 techniques of management accounting can be questioned, which leads to two opportunities for future research. first, from a functionalist point of view, research is needed on wha

52、t skills nonmanagement accountants need and what happens to the design and use of management accounting techniques when shop floor personnel posts to the general ledger and business managers are doing budget revisions.second, the role of management accounting as a management technology is likely to change.from the perspective of actor-network theory, iis and management accounting are now taking on new meanings. management accounting may no longer be the domain of management accountants.how will this impact the way that management accounting is perceived? will m