| 管理会计研究范式的转变 |
| |
| 引用本文： | 冯巧根.管理会计研究范式的转变[J].财经理论与实践,2009,30(2). |
| |
| 作者姓名： | 冯巧根 |
| |
| 作者单位： | 南京大学商学院,江苏,南京,210093 |
| |
| 摘 要： | 我国现行管理会计主要有计量结构、新古典经济学、行为科学及经验实证等研究方法类型,其中以自然科学为特征的是"功能至上"的研究范式.通过科学定位管理会计的研究路径,结合管理会计方法的变迁可以进一步发展为功能至上、解释的路径、结构关联性理论、主体与结构的综合理论及激进的理论等五种范式.
|
| 关 键 词： | 管理会计研究 功能至上 范式 |
The Transformation of Management Accounting Research Paradigm |
| |
| FENG Qiao-gen.The Transformation of Management Accounting Research Paradigm[J].The Theory and Practice of Finance and Economics,2009,30(2). |
| |
| Authors: | FENG Qiao-gen |
| |
| Institution: | Business school;Nanjing University;Jiangshu;Nanajing 210093;China |
| |
| Abstract: | The existing research perspectives of management accounting include measurement structure,neo-classicism economics,behavior science,empirical study,etc.Among all these perspectives,the "priority to function" paradigm has scientific nature.By scientifically defining the research methods and analyzing their transformation,further development can be made in the five paradigms which focus respectively on priority to function,explanation approaches,theory of main body and structure,theory of structure relevance ... |
| |
| Keywords: | Management Accounting Research Priority to Function Paradigm |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
| 点击此处可从《财经理论与实践》浏览原始摘要信息 |
| 点击此处可从《财经理论与实践》下载免费的PDF全文 |
|
