财务会计与管理会计有机融合新探究

在现行会计中,会计主要分为两种,一种是财务会计,一种是管理会计。财务会计的职责是对企业已完成的资金运动全面系统的核算与监督,其主要目标是为外部与企业有经济利益的投资人,债权人和政府有关部门提供企业的财务状况与盈利能力等经济信息。管理会计的主要工作是为企业改善经营管理,提高经济效益。管理会计与财务会计都是企业会计的分支,它们是同等地位的,只是它们的工作职能并不相同。随着经济社会和信息技术的不断发展,将财务会计与管理会计进行有机融合势必会成为我国未来会计发展的趋势。在本篇文章中,笔者将结合当前会计行业发展的现状,从财务会计与管理会计融合的理由、可行性以及发展出发,对我国会计行业未来的发展进行探讨,对会计行业的现状进行分析,以求能够发现在财务会计与管理会计进行有机融合的过程中可能出现的问题,并且针对这些问题提出有效的解决途径。     

新形势下企业财务会计与管理会计融合思考与分析

在全球化市场浪潮下,社会主义市场经济的发展推动着现代财务会计和管理会计的产生和发展。适应现代企业管理制度的改革,在原有的财务会计的基础上,发展出新的适应现代企业发展需要的管理会计,这两种会计制度的相辅相成及融合发展有利于提高会计资源利用率,对提高我国的国民经济发展水平,推动现代企业管理的规范化,适应全球经济发展环境有着不可替代的作用。     

关于财务会计与管理会计结合的探讨

随着市场经济的不断发展,在很大程度上促进我国会计事业的发展.当前我国的会计在很大程度上偏重于传统的财务会计,而对于管理会计还没有形成足够的重视.随着会计在企业生产以及经营活动当中的重要程度不断提升,在很大程度上使二者之间的界限不断走向模糊.财务会计与管理会计的结合对于企业的经营和管理工作势必产生更加有益的影响.文章对我国财务会计与管理会计相结合进行了相关的探讨.     

试论管理会计与财务会计的融合

在会计学科中,管理会计、财务会计都是十分重要的分支。近年来,随着经济发展速度的不断加快,企业现代化、信息化发展程度越来越高。会计作为企业中的重要部门,对于企业经营与发展有着重要的意义。在会计的不断发展中,管理会计和财务会计正逐渐呈现出趋同发展的趋势。基于此,应当采取有效的措施,促进管理会计与财务会计的有效融合,进一步提升会计工作的效率和质量。     

企业管理会计与财务会计的融合应用研究

会计部门在我国的现代化企业当中属于一个非常重要的部门,科学的管理财务会计可以将更好的经济决策提供给企业,使企业的成本得到极大的节约,最终对企业的稳定发展起到有效的促进作用.本文分析和介绍了管理会计及财务会计之间的一些区别和联系,并且针对我国管理会计及财务会计融合的方法进行了探讨.     

新形势下的企业财务会计与管理会计融合发展

随着社会经济的不断发展,会计在企业发展中的作用越来越显著,为了能够更好地发挥会计工作在企业发展中的作用,便需要将财务会计与管理会计进行相互融合,让各部门进行更好的沟通以及交流,提高财政管理的水平。本文首先讲述财务会计与管理会计相互结合的意义,其次讲述财务会计与管理会计相互结合过程中存在的问题,最后讲述新形势下企业财务会计与管理会计融合的具体措施。以此来供相关人士参考与交流。     

浅析管理会计与财务会计的融合

在社会的发展过程中,会计在企业中的作用也越来越大,而管理会计和财务会计的融合发展也为企业带来了更大的利润.当前管理会计和财务会计的融合有一定的必然性,本文主要是对这管理会计和财务会计的融合进行探讨.     

大数据背景下财务会计与管理会计融合发展路径探析

大数据技术的快速发展提高了企业会计的智能化水平,同时也对会计工作的现代化发展提出要求。实现财务会计与管理会计的融合是提升企业会计工作水平、促进企业高质量发展的关键,大数据的应用为促进财务会计与管理会计融合提供了积极帮助。为了明确大数据背景下企业财务会计与管理会计融合的路径,本文首先阐述财务会计与管理会计的区别与联系,并分析财务会计与管理会计融合发展的价值,之后对当前财务会计与管理会计融合发展的现状与问题进行分析,最终提出企业如何利用大数据实现财务会计与管理会计的融合。研究结论对于大数据时代提高企业会计发展水平具有积极价值。     

简述新形势下财务会计与管理会计的融合

在我国当今社会的发展中,经济技术等各个领域发展迅速,其中在全新形势下的财务会计和管理会计之间的关系也在发生着变化。会计是经济活动中一个重要的职位,它对企业的正常运营具有很重要的影响,加强对单位财务会计的管理也可以使企业的竞争力大大提高,从而做到节约成本、实现利益的最优化等。所以在新时代将财务会计和管理会计有效的结合,可以促进企业的长久发展,也体现出会计管理的重要性,并针对这一发展做出相应的措施。     

管理会计与财务会计在企业财务管理中的运用

经济市场给企业的发展带来了机遇,但是也给企业的发展带来了危机,所以只有提高企业的经济实力和管理水平,让企业的资金流通更畅通,让企业的经济收入更大,才能让企业在经济市场中不断的发展。因此,财务会计和管理会计的有效结合,是企业发展的主要动力,因此了解财务会计和管理会计的联系和区别,有助于企业的发展。本文就来了解一下管理会计与财务会计之间的联系与区别。     

对完善我国中小企业会计监督的思考

目前,我国中小企业内部监督存在严重的问题,要加强和完善内部会计监督职能,必须从加强法律体系建设、建立健全企业内部监督机制、加强单位负责人的会计监督责任、培养高素质的会计人员等几个方面着手。本文针对当前大多数单位会计监督弱化极为普遍的现象,分析了会计监督弱化的原因,并提出了加强会计监督的措施,重点解决内部监督弱化严重的问题,提高内部会计监督的执行力度,实行中小企业内部会计监督考核评比制度,提高单位领导和社会各阶层对中小企业内部会计监督的重视,早日完善内部监督机制。     

我国企业环境管理会计实施现状及其对策——基于企业中高层管理人员的问卷调查

通过问卷调查,从企业环境管理决策的主体出发,对我国企业环境管理会计的关注度进行了描述性统计分析和因子分析,得出结论:(1)我国企业对于可持续发展和科学的环境管理方法等方面的认识还较薄弱;(2)大部分企业实施环境管理是一种策略性行为;(3)目前我国企业财会人员还未能真正参与到企业的环境管理决策工作当中来。     

Broadening management accounting education: more theory,more practicality ∗

There are two widespread beliefs among management accountants. Management accounting should be practical, and education for doing the job the management accountant actually does should include topics which would require extensive training in theory. The two beliefs are not inconsistent. Management accounting education starting from theory and moving to its application could be far more practical than education without theory in applying predefined techniques.     

Ethics and accounting education in the UK — a professional approach?

Although the expectation of accountants is that they will always employ high ethical standards, empirical evidence suggests that individual accountants are, at best, no more ethically aware than average. This gap between expectation and reality could be the result of inadequate education. Universities cannot be relied upon to teach accounting ethics to prospective professional accountants principally because too few accountants have an accounting degree and because of the surface nature of accounting students' learning. The professional bodies pay only lip-service to ethics education in their syllabi and their treatment of ethics is thus both quantitatively and qualitatively inadequate. Accountants are consequently ill-prepared to face ethical dilemmas.     

On the emergence of strategic management accounting: An institutional perspective

Strategic management accounting (SMA) has been presented as an efficacious approach to strategy formulation and implementation. It also suggests accountants move away from purely financial concerns to give consideration to wider business issues. Management accounting change has attracted significant research attention in recent years. This case study explores the issues which surround change and which enable the adoption of SMA and the repositioning of management accountants to become more strategic. The empirical enquiry is based in one company through a prolonged series of interviews and meetings which enabled activities over a number of years to be reviewed. This revealed an increasing strategic role for management accountants in informing strategic decision‐making and how this role came into being. The research is informed by institutional theories and neoinstitutionalism in particular, to interpret the external and internal influences on the change in roles of some management accountants and the outputs of their work.     

会计电算化后财务工作转向研究

信息技术的广泛应用,会计电算化的普及,对传统的会计核算模式及会计人员工作方式提出了新的挑战,在会计电算化应用面越来越广的情况下,现行财务会计如何适应转变日益紧迫,本文试图从基础工作、财会人员本身及财会工作内容三个方面如何适应新形式进行阐述,并提出相关的解决策略。     

Diversification of External Accountants Serving Small and Medium‐sized Enterprises: Evidence from Belgium

The purpose of this study is: (1) to discover which services are offered by external accountants serving small and medium‐sized enterprises (SMEs); (2) to study the factors that are associated with the degree of diversification of the services offered by these accountants; and (3) to investigate if there are differences between self‐employed accountants and accounting firms on the previous two points. This study has some interesting conclusions: (1) the heterogeneity of internal staff is not significantly associated with the degree of diversification; (2) a homogeneous internal staff with an accounting background is particularly important for accounting firms that diversify their services in the accounting and tax area; (3) collaboration with other service providers is an important factor associated with more diversification of the services; (4) marketing is only important for self‐employed accountants; (5) accounting firms offer fewer non‐accounting‐related services if they serve more micro clients (fewer than 10 employees), whereas self‐employed accountants offer more accounting and tax services if they serve more micro clients (fewer than 10 employees); and (6) accounting firms that diversify in accounting and tax services mainly serve more micro clients (fewer than 10 employees), whereas accounting firms that diversify in non‐accounting areas serve more larger clients (more than 10 employees).     

‘Agents-in-focus’ and ‘Agents-in-context’: The strong structuration analysis of central government accounting practices and reforms in Nepal

Drawing on Stones’ (2005) strong structuration theory, the paper unfolds why and how the key stakeholders of central government accounting in Nepal are involved in the reproduction of routinised accounting practices, resisting the externally-propagated changes. Government accountants (the agents-in-focus) through their capability to control the budget routines have enjoyed a powerful social position in their position–practice relations with the agents-in-context, i.e. professional accountants and international consultants, higher-level officers and administrators, auditors, and politicians. Social position along with historically-imbued dispositions and their conduct and context analysis have enabled government accountants to strategically exercise their agency. Government accountants have articulated duality and a dialectic relation with the agents-in-context, which have resulted in the reproduction of everyday accounting practice and the resistance to the World Bank-led reforms, such as accrual accounting and, more recently, the Cash-Basis IPSAS.     

Software section

Abstract

In this study, first year commerce students in Australia were surveyed about their perceptions of their accounting studies and their perceptions of the attributes required of professional accountants. The paper specifically addresses the factors important in determining whether first year students intend to become accountants. The study uses a logistic regression model incorporating demographic and academic factors, as well as students' perceptions of the work of accountants, to predict intention to become an accountant. The results show that the perception of importance of generic skills, intrinsic interest in the discipline area, and course satisfaction were significant in determining intention to pursue a career as an accountant. As many students formed their judgments about the work of accountants from their accounting studies, the findings have implications for accounting educators in terms of the enthusiasm and motivation required in teaching accounting, as well as curriculum development that reflects the skill set required for an increasingly sophisticated business environment.     

Social justice in a cold climate: Could social accounting make a difference?

Building on the argument that justice should be the transcendent principle in accounting, we argue that social accounting invokes notions of community, shared social values, and fairness in the distribution of social resources. These ideas are elaborated in relation to local government, which provides a window on how communities make decisions about distributing their social resources and the accounting processes which guide these decisions. Fieldwork in two large but contrasting English local authorities suggests that the potential of social accounting is not reflected in the predominant accounting systems in local government organisations, but in more subtle and successful forms of ‘enacted social accounting’. Its utility relates to the achievement of short-term social goals where social injustices persist and accountants, managers and politicians seek to accommodate financial pressures to protect the most vulnerable members of the community. We identify local government accountants as morally responsible for the further development of social accounting which envisions a future for local government, and establishes links between social justice, environmentalism and localism.