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美国作业代写:The development trend of management accounting

2017-09-14 来源: 51due教员组 类别: 更多范文

下面为大家整理一篇优秀的assignment代写范文- The development trend of management accounting,供大家参考学习,这篇论文讨论了管理会计的发展趋势。如今,过去的管理会计理论已无法满足需求。因此,在企业管理已发展到战略管理的阶段,相应的传统管理会计过渡到战略管理会计成为必然。战略管理会计注重企业的长远目标及整体利益的最大化,关注企业外部环境的变化,提供关于企业外部市场和竞争者的信息,同时用战略的观点来看待内部信息,强调运用各种相关的财务信息与非财务信息,采用多元化的信息处理方法,帮助决策层制定战略发展方案。

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In the past more than 10 years, Western management accounting has carried out a series of reform and innovation, compared with the continuous development of Western management accounting, China's management accounting almost stalled. China's management accounting is facing great challenges. The article analyzes the development trend of Western management accounting. Combined with the present situation of Chinese management accounting theory and practice application. put forward the corresponding development countermeasures.

Since the 1980s, the rapid development of information technology, economy and society and the increasing competition of internationalized market have made the management accounting knowledge system face the severe challenge. Johnson and Kaplan in the United States in 1987, the "Correlation disappeared from the rise and fall of a management accounting," a book first proposed that management accounting has been faced with a serious crisis, the current management accounting system should be a fundamental change in order to meet the current scientific and technological development and management of the reality of science. Since then, Western management accounting not only changed the original knowledge system, but also developed some branches of management accounting, such as activity-based costing management accounting, Just-in-time production system and manufacturing resource planning.

Some scholars in the West have realized that the traditional management accounting, which is confined to a single accounting subject and only focuses on tactical problems, ignores the global and long-term strategic research of the enterprise and can not adapt to the change of market and competitive environment. 1981. The concept of strategic management accounting was first proposed by the British scholar, Ps. He believes that strategic management accounting is to collect and analyze the management accounting data of enterprises and their competitors. To develop and control the accounting of enterprise strategy. Subsequently, Blownvich and other scholars also published their own understanding of strategic management accounting. Because the strategic management accounting attaches importance to the external environment, attaches importance to the market. The perspective of management accounting from the internal expansion to the external environment, while focusing on the integrity of strategic management activities and management methods of the dynamic and strain, therefore, in the market and competitive environment is more applicable. After the strategic management accounting is put forward, it has been widely used in many competition Fortune 500 companies, which makes the accounting of these companies play a bigger role. These researches and applications make the strategic management accounting form, and the management accounting begins to step into a new stage of development.

Looking at the development of modern Western management accounting, it can be found that the research methods of modern western management accounting are divided into two parts: one is empirical research methods, mainly including field research, experimental research and research methods, and the other is not empirical research methods. Among them, the experience research occupies the very important position in the management accounting research. With the rapid development of modern science and technology and the great change of enterprise management mode. It is impossible to establish a comprehensive management accounting theory system which can guide the practice, nor can it establish a standardized decision-making model. and management accounting is a highly practical subject, its research must be in-depth and meticulous field investigation, to obtain information from enterprises to analyze the conclusions. Therefore, compared to non empirical studies.

Empirical research can more reliably explain and forecast the practice of management accounting, and further overcome the defect of the theory and practice in the research of management accounting. As the American management Accountant Kaplan said: "The accounting theory without Practice test is empty theory, but the accounting practice without the guidance of theory often has blindness." In the development history of the accounting discipline, the theory and practice are different steps, the management practice is often ahead of the management theory. The empirical research method has provided an effective way to solve this problem. Kaplan is also through a large number of case studies and field studies to create a theory of activity-based costing and comprehensive performance evaluation system and other well-known theories, so that the Western modern management accounting research has a significant theoretical and methodological innovation. Under the influence of this trend, many of the dissertations of PhD in management, represented by Harvard Business School, have been used in the field study. At the same time, in recent years, Western management accounting publications such as "Management accounting research" also focus on the publication of typical case studies, which has played an important role in the promotion of typical case studies.

The reform and innovation of western management Accounting knowledge system and research method put forward higher requirements for researchers ' research field and research form. Only with the cooperation of the theoretical and practical circles of management accounting can we promote the theory and practice of management accounting to form a virtuous circle, guide the Practice progress with theory, and promote the development of theory with practice. In the United States and other Western countries, in order to promote a typical case study of management accounting, to create a conducive to academic researchers and practitioners to communicate, to enhance the coordination and co-ordination of the Environment, the Institute of Management Accountants have a academic research department, its members by the academia and the practitioners together. In addition, the cornerstone of management accounting theory, in addition to the accounting discipline, also involves the organization of science, behavioral science and decision Sciences. In many cases, economics theory does not completely reveal the essence of management accounting practice. Therefore, the Western Management accounting Knowledge system and empirical research generally involves economics, organizational behavior, psychology and sociological theory. This makes management accounting research across many disciplines, therefore, management accounting scholars should have multiple disciplines of expertise and need to work with different professional backgrounds of researchers and practitioners to cooperate.

Renowned scholars in the field of American management accounting, such as Professor Kaplan of Harvard University, Professor Shields of the University of Michigan and Professor Zhou Ziwu of the University of San Diego, have been trained in a good philosophy of science, economic management and other methods. The research on management accounting has challenged researchers in depth and breadth, which determines that cooperative research will be the main form of management accounting research. Cooperative research can form better resource sharing and promote practical research to further deepen the research. Therefore, in the Western Management accounting research gradually show the diversity of researchers, showing the theoretical researchers and practitioners, different professional backgrounds of workers to co-operate.

In order to help the managers to improve the level of management and economic benefits, so that accountants to give full play to their functions, the British, American and other Western countries have been committed to the accounting profession Management accounting, its main embodiment in the establishment of management accounting professional institutions, the organization of Management Accountants Qualification examination, the establishment of management accounting To develop professional standards for management accounting. The Chartered Institute of Management Accountants in the United Kingdom is a continuous development of the Institute of Cost Accountants established in 1919. Accordingly in the United States, the National Association of Accountants, established in 1919, was the predecessor of the American Institute of Management Accountants. Many countries in the West have specialized management accountants, examination subjects mainly related to management accounting, financial accounting, cost accounting, financial management, administration, economics and other content.

Passed the qualifying examination. Not only can join the Association of Management Accountants, but also has a higher social status and more opportunities for promotion. Besides organizing qualification examination, the specialized agencies of Western management accounting actively set up academic and practical management accounting journals, such as management accounting and management accounting research. At the same time, the association attaches importance to the research and practice of management accounting, not only actively participates in international accounting activities, but also organizes management accounting seminars, and brings together management accounting scholars and practitioners to discuss some theoretical and practical problems of management accounting. In addition, the United States in 1982 promulgated the "Management Accountants Code of Ethics", aimed at standardizing the professional ethics of management accountants. The establishment of specialized agencies and specialized periodicals of management accounting, especially the rules and laws related to management accounting are constantly perfected. Make Western management accounting towards professionalization.

From the late 1970s to the early 80, China began to learn from the developed countries and introduced the relevant management accounting knowledge, roughly through the introduction of publicity, universal absorption and reflection to promote 3 stages, so far has been more than 30 years of history, during which we have achieved, there are also deficiencies. At present, China's management accounting has entered a stage of reflection and promotion, and there are still a series of problems in theory research and application Status:

With the establishment of the theory of socialist market economic system, the research of management accounting theory has made a series of progress and innovations. However, compared with other disciplines such as financial accounting, the study of management accounting is still lagging behind and faces many difficulties and shortages.

First of all. In the field of management accounting, there is little research, and there is controversy about whether the management accounting can be independent. In the academic articles published in recent years, it is found that there are far more papers involved in the field of financial accounting than in the field of management accounting. The same phenomenon also appeared in China's academic conferences and the subject of the master's degree in accounting, doctoral graduate thesis. This may also be one of the reasons why China has been slow to manage accounting journals. There is even a point of view that management accounting and financial accounting, cost accounting has a coincidence, it should be divided into it, therefore, whether management accounting can be independent into a branch has always been a controversial issue.

Secondly, the management accounting knowledge system is obsolete, the discipline system is immature. The textbook of management accounting used in teaching in China is the knowledge system introduced from the West in the early 80 to the late 1970s, with little development and innovation. At the same time, the Management accounting discipline content confusion, does not have a clear main line to the management accounting content string up. System is incomplete.

Finally, the research method of management accounting in China is backward and the professional background of the researchers is single, which makes the theory of management accounting lag behind the actual needs. At present, the research method of management accounting in China is mainly based on the non empirical research, the researchers are mostly scholars with a single subject background and lack of communication with the practitioners and other subjects, so the phenomenon of theoretical research and practice disconnection is serious. At present, the research of Chinese traditional management accounting can not keep up with the change of environment, can't solve the new problems faced by enterprises, its function can't meet the need of enterprise management.

In the past 30 years, the application of management accounting in Chinese enterprises has achieved certain results, such as the establishment of specialized agencies and personnel responsible for management accounting, the implementation of target cost and target profit assessment mechanism, control and analysis of cost costs, and strengthen the management of capital budget. However, compared with the developed countries, there is still a big gap, many problems need to be solved.

The application of management accounting in enterprises is mainly some traditional methods. Rarely involve modern management methods, such as activity-based costing, balanced scorecard, value chain analysis, and activity-based management. At the same time, the application of the method is basically in scattered state, the application of the specific technical methods of the lack of necessary association and support, did not form a complete application system.

At present, the actual application of Chinese management accounting in different regions, different enterprises, mainly manifested in the relatively high degree of modernization of enterprises, especially open cities and other economically developed areas of enterprise management accounting has been more widely used; but less developed regions and poor management of enterprises, the application of management accounting , traditional management thinking and accounting principles still dominate.

At present, only a few enterprises are really aware of the importance of management accounting theory to strengthen enterprise management, improve economic efficiency and practical application. Most business leaders or financial leaders of the concept of obsolescence, only pay attention to the aftermath of the accounts, reimbursement work, do not pay attention to management accounting, even if the management of the application also attributed to the higher authorities of the unified requirements, basically belong to passive behavior.

Most of the accountants in China are accustomed to the traditional financial accounting work, such as bookkeeping, accounting and reimbursement, and quite a few accountants do not understand the management accounting. Even a little understanding of the management accounting knowledge of the enterprise accounting staff, also lack of management accounting work awareness and ability. The actual operation of the system could not be performed. The company has a low status of management accountants, mainly dealing with some sporadic management accounting affairs and dealing with grass-roots employees.

Some enterprises in China already have successful experience in management accounting, but the Chinese accounting circle lacks systematic research and summarization on some typical successful cases in practice. It makes a typical case study with exemplary or boilerplate, which is an important reason why management accounting has not been popularized and popularized in Chinese enterprises.

In the Information age and management modernization today, the traditional management accounting can not adapt to the changes in the environment, the old management accounting theory system can not meet the need to guide the practice. Therefore, in the enterprise management has developed to the strategic management stage, the corresponding traditional management accounting transition to strategic management accounting becomes inevitable. The strategic management accounting pays attention to the enterprise's long-term goal and the overall benefit maximization, pay attention to the changes of the external environment of enterprises, provide information about the external market and competitors, and use the strategic viewpoint to look at the internal information, emphasize the use of various related financial information and non-financial information, use a variety of information processing methods, such as value chain analysis , adversary analysis, environmental analysis, etc., to help decision-making strategy development plan. Strategic management accounting represents the development trend of management accounting, which should establish a strategic management accounting concept.

In the process of promoting strategic management accounting, we should pay attention to strategic cost management is the focus of strategic management, in addition to the traditional "Red Sea" strategy, the advantage of enterprises to explore the implementation of "blue sea" strategic management is a new area worthy of attention. At the same time, in reference to the Western Strategic management accounting theory should be based on China's actual situation, can not be copied.

In view of China's management accounting theory stalled, lack of innovation. But the management accounting practice application is few. The theory has a poor guiding effect on practice and adopts empirical research methods. To promote the typical case study is the future development direction of China's management accounting research. Based on the current development of management accounting in China. In order to carry out the empirical research of management accounting effectively, the cooperation and coordination between Chinese accounting society and Chinese Chief Accountant Association is very necessary. For example, the Chinese Accounting Society's "Committee on Management Accounting and Application", with the cooperation of China's Chief Accountant Association, has been successful in the "China management accounting typical case experience summary and research" activities to promote China's management accounting case study is of great significance. At the same time, the promotion of empirical research also requires the close cooperation between the accounting academia and the practical community.

Through a typical case study of large and medium-sized enterprises in different industries nationwide, the case study and field research are carried out as a long-term work, and a typical case study report with the characteristics of industry, both theoretical and operable, is summarized. The results not only can be used as a model of enterprise application management Accounting in various industries, but also can be incorporated into the textbook of management accounting by the theory of practical experience, which is beneficial to the teaching of management accounting and the training of accountants. In the use of empirical research should pay attention to the following points: first, empirical research and non-empirical research methods are an indispensable part of the management accounting research, the importance of empirical research does not mean that the empirical research methods have no place, but the two methods should be combined, flexible use, mutual infiltration. Second, it is necessary to pay attention to the study and use of empirical research methods can not copy the Western ready-made research models. It is necessary to establish an appropriate analytical model in order to enhance the reliability of the conclusion. Third。 Multiple approaches in empirical research should be applied in combination, and never isolate them. If the method of archival research should be used, it should be combined with questionnaire survey and field interview, instead of using archival data in isolation.

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