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1.
环境不确定性取决于环境的复杂性和环境的变动性。管理会计主动应对环境不确定性是企业价值创造的本质体现,企业应以顾客价值创造为导向实现企业的价值增值。管理会计信息支持系统通过对信息有用性的甄别与分析,提高了企业管理者对管理会计信息的认知能力;管理会计控制系统借助于行为动机理论进一步优化了控制系统的管理机制,推动了管理会计体系的完善与发展。  相似文献   

2.
会计信息化实施不是单纯技术项目,而是一个复杂的社会性活动过程,受到组织、管理、技术等多方面因素的制约,其实施成功率和实施效率不高。实施效率受沟通有效性、客户支持程度、实施周期等关键实施指标的影响,但从国内外会计信息系统实施模型、实施方法和实施理论来看,实施周期指标更能体现实施效率。同时,会计信息化实施是软件供应商、咨询顾问与客户不断交融、碰撞的过程,也是客户对会计信息化实施认知的过程。本文从客户认知的角度,构建了会计信息化客户认知程度与实施周期关系模型,验证了会计信息化实施周期与客户认知程度之间的反方向变动关系,认为按照不同认知阶段来安排会计信息化实施阶段的时间,可以提高项目整体的实施效率。  相似文献   

3.
会计管理体制国家化与会计信息国际化   总被引:3,自引:0,他引:3  
郭婷婷 《会计研究》2004,(12):68-69
本文所讨论的会计管理体制,是指国家为确保会计信息质量而对会计人员和会计活动等进行组织和管理的有关体系和制度的总和.其目标是确保会计信息的质量,使会计信息质量能够满足相关方决策和管理的需要;其管理主体,既包括政府的财政部门,也包括政府的证券监管等其他相关部门和注册会计师协会等行业组织;其涉及领域,则涵盖了企业会计和公共会计领域的相关会计人员和会计活动等.其中,企业会计管理体制是指为确保企业会计信息质量,而对企业会计标准、会计人员及其执业行为进行组织和管理的体制;公共会计管理体制是指为确保会计信息鉴证质量,而对注册会计师行业的从业人员(注册会计师)、执业规范和会计服务市场进行组织和管理的体制.为确保会计信息质量,会计管理体制必须以会计信息监管为核心,包括会计信息的生产、披露和质量鉴证三个基本环节.  相似文献   

4.
会计是经济管理的一个重要组成部分,经济越发展,会计越重要。在经济全球化和知识经济迅猛发展的今天,提高会计信息质量、充分利用会计信息资源,为越来越多的人们所重视。因此,进一步提高会计信息质量,善于利用会计信息资源,是国家有效进行宏观经济调控、企业走向成功的关键。  相似文献   

5.
刘新旺 《会计师》2019,(7):15-16
互联网与会计正在快速融合,对会计行业的发展产生了深远的影响。"互联网+"对会计管理职能、会计信息使用者、会计业务操作模式、会计信息的安全都产生了重大的影响。由于互联网与会计的深度融合,会计服务水平升级,会计服务效率提高,会计服务平台建设增多,会计服务资源配置改善,实现了会计服务流程化、会计服务监管统一化。  相似文献   

6.
会计信息是指会计单位以财务报告、财务报表、附注等所展现的财务状况和经营成果,会计信息失真会弱化会计经济管理功能,导致国家税收流失,破坏了市场经济秩序。会计信息失真与会计准则、会计制度、社会监管等密切相关,为此,应通过提高会计人员素质、完善会计法规、加强会计监管工作等方式,提高会计信息的真实性和可靠性。  相似文献   

7.
董小龙 《中国外资》2008,(11):137-137
会计信息是人们在经济活动过程中运用会计理论和方法,通过会计实践获得反映会计主体资金运动的价值方面的经济信息。然而目前我国会计信息失真的问题比较普遍,虚假的会计信息已直接影响到人们对社会经济生活的信任度,干扰了党和政府的经济决策,萌生政治、经济、社会和管理风险;给国家、集体和个人造成了严重损害。因此,研究如何保证会计信息的真实性,如何在最大范围内防止会计信息失真,具有重要的现实意义。  相似文献   

8.
在社会生产力不断提高的背景下,会计也在发展过程中不断地改进与调整,提高企业资产管理安全性与效率。本文就会计信息局限性进行分析,探讨会计信息的融合,以期提高会计处理的及时性与准确性,进而促进企业发展与进步。  相似文献   

9.
浅议会计委派制下审计监督的作用   总被引:1,自引:0,他引:1  
会计委派制是目前人们十分关心的一个热门话题。采用会计委派制度能够从组织形式上保证会计人员在不受企业行政和经济制约的条件下开展会计工作 ,充分发挥会计的理财监督作用 ,从而有助于解决会计信息的失真问题 ,提高会计信息在国民经济决策中的作用。但是 ,正如任何事情一样 ,实行会计委派制也存在着一定的局限性。不能认为会计委派制实行后 ,会计信息的真实、完整就有了充分的保证。例如 ,在会计委派制下如何既能保持会计队伍的相对独立 ,又能保证会计人员的清廉自律 ;怎么使会计人员在坚持独立不受企业行政干预条件下保证会计信息的客观…  相似文献   

10.
黄石市自2003年开始率先在湖北省开展会计信用等级管理的试点工作。为了进一步规范单位会计基础工作,促进会计信息质量不断提高,近期,湖北省财政厅组织专班就黄石市开展会计信用等级管理工作情况进行了专题调研。  相似文献   

11.
TPP情境表明,作为立足亚太并覆盖全球40%经济总量的全球最大自贸区,必然会对我国企业的利益产生影响与冲击.管理会计通过“管理控制”与“信息支持”系统能够促进企业积极应对TPP情境下的各种挑战,提高企业跨国经贸的管理效率与效益.中国已经与TPP半数左右的成员国建立了自贸区,同时,“一带一路”的全球战略布局也在加速区域生产与供应网络的形成,进而从制度建设上要求会计尤其是管理会计能够提出可操作的相关指引或指南.企业不仅要客观评估TPP的影响,还应结合管理会计技术手段与方法的创新从深层次上寻求TPP情境下的战略应对策略.  相似文献   

12.
Abstract

Management accountants work in a computerized workplace with information technology (IT) for producing financial ledgers and for reporting. Thus, the role of the management accountant has shifted from capturing and recording transactions to analyzing business issues. The research question is: what IT knowledge and skills do employers require of management accounting graduates? An exploratory field research approach was used; chief financial officers and their subordinates at some of New Zealand's largest firms were consulted. These respondents were consistent in their requirements. They emphasized intermediate proficiency with some Microsoft tools (Excel, Word, PowerPoint, and Outlook) and sufficient familiarity with the structure and navigation of an enterprise resource planning system to process transactions such as accounts receivable. Of those requirements, Excel for analysis was the most important. Our contributions update and augment the literature by clarifying the perceptions of employers regarding the IT competencies required of management accounting graduates.  相似文献   

13.
公允价值会计:理论分析与经验证据   总被引:3,自引:0,他引:3  
公允价值会计一直是会计准则制定者与银行界及其监管机构之间争论的焦点.围绕着公允价值会计的争论全面而系统地综述了国外关于公允价值会计对银行业及监管影响的相关研究成果.从历史成本向公允价值转变确实会对银行业及其监管、乃至整个金融体系产生重大影响,在决定是否采用公允价值作为财务报表的主要计量手段之前,需要对公允价值所产生的影响做出不断深入的研究.  相似文献   

14.
ERP systems have fundamentally re-shaped the way business data is collected, stored, disseminated and used throughout the world. However, the existing research in accounting has provided only relatively few empirical findings on the implications for management control when companies implement ERP systems as the technological platform. Especially scarce are the findings concerning the production phase, after implementation, when the information processes, related work practices and the new information contents can be seen as established. In this paper we explored and theorized the benefits, challenges and problems for management control when an ERP system is in use, four years after the implementation. Our findings also illustrate why and under what circumstances these challenges and benefits may exist. For a holistic view of the organization our findings, based on a qualitative case study, are constructed from the viewpoints of people at different levels and functions of the organization. Top management expected a new strategic control system, but due to the many challenges it ended up with merely financial accounting based control. At the operational level, serious challenges lead to inadequate usage of the ERP system. Management control produces the financial basic data and must contend with many practical problems caused by ERP implementation.  相似文献   

15.
There is a great interest among researchers and practitioners in accounting information systems (AIS) value. This is particularly important in cases of systems such as enterprise resource planning (ERP). This paper empirically measures and analyses the determinants of ERP use and value in a single framework, as well as provides empirical evidence from Portuguese small and medium enterprises (SMEs). Drawing upon theories on the process and contexts of information technology (IT) we postulate nine hypotheses. Used the technology–organization–environment (TOE) framework to hypothesize how compatibility, complexity, efficiency, best-practices, training, and competitive pressure explain ERP use. Based on the resource-based view (RBV) theory we hypothesize how ERP use, collaboration and analytics explain ERP value, and its potential contribution for the nature of management control and accounting information systems on Portuguese SMEs. Through structural equation modeling, a data set of 134 web-surveyed firms is used to test the hypotheses. Our empirical analysis leads to six main findings: 1) compatibility, complexity, best-practices, and efficiency are more important determinants for ERP use as well as training and competitive pressure, suggesting that technological, organizational and environmental characteristics are the main drivers of ERP use among Portuguese SMEs. 2) Similarly, collaboration and analytics are more important for ERP value upon use, suggesting that system capability characteristics are the main drivers of ERP value. 3) ERP value benefits from system enhancements to firms' business processes in the post-implementation phases. 4) For Portuguese SMEs the mostly valued metric attained through ERP is management control. 5) Impelled by legislation, Portuguese SMEs are using ERP as the accounting system for management, financial and tax accounting. 6) Portuguese SMEs invest more than 70% of their annual IT budget to ERP use. Together, these findings offer insights into how Portuguese SMEs use and extract value from ERP, and how enhancements positively impact the system's value. Unlike the typical focus on ERP adoption described in the literature, this research focuses on the post-implementation phase, linking actual use with value creation, adding an empirical study to the AIS literature.  相似文献   

16.
信息技术与会计价值超越   总被引:27,自引:0,他引:27  
会计信息是经济领域最重要的信息之一,然而在信息时代,会计系统所提供的信息已经难以在相关性、可靠性、及时性等方面满足组织内外信息用户的要求,从而引发会计价值危机。信息技术在会计领域的运用将有利于会计价值的回归和超越。信息技术与会计的结合呈现出三个有较大飞跃的阶段,即电算化会计阶段、与管理信息系统的集成阶段和网络会计系统阶段。但尚不能断言信息技术将使会计价值无限提高。  相似文献   

17.
18.
公允价值计量对我国银行业的影响分析   总被引:47,自引:1,他引:47  
在公允价值计量是大势所趋的背景下,本文从理论上分析了公允价值计量对银行业以及金融稳定性的影响与冲击,并结合我国金融工具会计准则的颁布与实施,探讨了公允价值计量对我国银行业的预期影响。本文的分析表明,公允价值计量所涉及的重要概念以及许多实际重大问题还没有得以完全解决,并且它的实施确实会对银行业乃至整个金融体系产生重大影响和冲击。  相似文献   

19.
Management accounting change, currently an increasingly popular focus for research, is not a uniform phenomenon. Its nature and form may vary across multiple dimensions and this variation has been neglected by researchers who have tended to study change per se rather than distinguishing it though a categorisation by type. This paper explores the forms which management accounting change has taken in a sample of manufacturing companies by utilising a simple typology of management accounting system change, derived from the existing research literature, consisting of addition, replacement, output modification, operational modification and reduction. This classification is combined with information on the incidence, location, importance and success of management accounting changes to provide some analytical insights into the variety and patterns of change within these companies and to derive some guidance for future research on the topic.  相似文献   

20.
This Editorial Report charts the progress of Management Accounting Research in its second decade. Starting by noting that in 2009 there were almost a quarter of a million downloads of papers from Management Accounting Research, it describes the range and diversity of the papers published in the Journal, their topics, research settings, and the theories and research methods used. It emphasises that the editors strongly encourage the use of a broad range of theories and research methods, and they want such diversity to continue to be a defining feature of the papers published in Management Accounting Research in the future. Finally, they urge management accounting researchers to undertake innovative research and to be both original and creative, thereby avoiding the homogeneity and narrowness which seem to be an increasing feature of accounting research more generally. In this way Management Accounting Research will continue to be the major source of leading edge research in the field of management accounting.  相似文献   

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