管理会计变革与创新的实地研究

摘要： 本文在已有文献的基础上提出了管理会计变革的制度化模型,并通过我国上市公司ABC实施的实地研究进行理论检验和发展。该模型从一个全新的视觉,即新的管理会计规则和惯例的制度化的实现来衡量管理会计变革与创新的成功;强调制度化的实现要通过一个进化式的阶段变革过程来完成;每个阶段在不同程度上要受到外部环境、个人特征、组织、技术、任务特征等因素的影响;并通过三种分类方式对制度化后果进行评价。本文研究有助于我们深刻理解管理会计变革的过程本质和后果,并为我国企业引进和实施管理会计创新提供极其宝贵的经验证据。
Througha typical field study of ABC implementation in China's listed companies,this paper tests and develops a theoretical model of the proposed management accounting change institutionalization based on existed literatures.This model evaluate the change success from a new perspective,that is,institutionalization of management accounting rules and routines;and emphasizes that realization of institutionalization is equal to a six-stage evoluationary change process;there are some factors about external environment,organization,technology,enterprise culture to influence these stages.In addition,the consequence of institutionalization process may be evaluated through three classifications.This paper helps us deeply understand the nature and consequences of management accounting change,and provides us with important and valuable empirical evidence for the introduction and implementation of management innovation in China.