管理会计发展的历程--行为科学的一种解释

本文从探讨管理会计研究的困惑出发,以行为会计、行为科学和经济学相关理论为基础,总结管理会计的产生、发展与变革,认为以行为科学为主题研究管理会计问题,既是历史主线,又是其发展方向,并提出了以行为科学为主导的管理会计理论框架.

The Course of Management Accounting Development --An Explanatory Note to Behavioral Science

Starting from the probe into the perplexity in management accounting research, and based on the theories relating to behavioral accounting, behavioral science and economics, this paper sums up the coming into being, advancing and changing of management accounting, believing that the management accounting research with the behavioral science as the subject should be the historical thread as well as the developing direction of the research. On the basis of this it designs the theoretical framework of management accounting with the behavioral science as the leading factor.