共查询到16条相似文献,搜索用时 0 毫秒
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Sang Xiangyang Yu Zengbiao 《现代会计与审计》2014,(7):786-792
This paper explores the value creation of business process management (BPM) and managerial accounting system (MAS) using a case study. The findings show that BPM shortens the management chain and increases the connections among functions in the organization by right reassignment. Accounting indicators in MAS provide necessary information about business processes, which assists performance evaluation in BPM, and meanwhile, incentive schemes give enough motives, which guide employees to take actions in accordance with the organizational strategies and processes' goals. The information effect and motive effect of MAS increase employees' work satisfaction and their cooperation with each other. In the end, the integration of BPM and MAS improves the organizational economic performance, thus creating value for the organization. The results explain the reason why so much BPM fails in practice, because right assignment, performance evaluation system, and incentive schemes constitute organizational architecture, which is critical to organizational value. Additionally, the value creation of BPM and MAS depends on their coordination with the external environment, the internal situation, and the organizational strategy. From the view of managerial accounting perspective, MAS not only changes with the organization development but also facilitates the organization development. 相似文献
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Volker Lingnau Ulrich Koffler Katharina Kokot Christian Tenhaeff Sandra Topf 《现代会计与审计》2013,(11):1417-1430
Classical management accounting (MA) Focusing on the facilitating perspective, focuses on decision facilitating and influencing (Demski & Feltham, 1976). MA has to provide information to managers and depending on the problem complexity, they have to solve problems in a dyadic way. A dual process model, the heuristic systematic model (HSM), expands this so-called manager-accountant-dyad and shows different cases of actual human information processing. Managers and accountants either process systematically or heuristically. So far, many concepts have been designed in relation to the normative concept of the economical rational principle. Consequently, recent research only uses systematic information processing, based on the principle of the economic man. In this paper, a decision-behavior oriented approach tries to describe actual decision makers such as managers and accountants and shows new possibilities within MA. Therefore, the potential of heuristic information processing is analyzed, based on the phenomenon of ecological rationality as one shape of bounded rationality. Thus, different cognitive heuristics in business economics are identified and analyzed. Furthermore, the outstanding performance of heuristics compared with more complex calculations is shown. Unfortunately, these findings have been limited to marketing and investments so far. Significant research is needed, regarding conditions for applications and success factors of heuristics in business economics. New empirical findings have to be explicitly transferred to MA. 相似文献
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One of the main issues in entrepreneurship education is integrating core course to entrepreneurship course. Many educators fail to integrate core course and entrepreneurial education. The purpose of this study is to investigate whether the integration of management accounting course in entrepreneurship course will accomplish the objective of entrepreneurship education. This study is derived from the experience of entrepreneurial project course at Management Department of Ciputra University, Surabaya. This study uses an explorative approach to investigate the implementation of project-based learning (PBL) in management accounting course. The result shows variation of output. There are about 91% business can be implemented by business groups and about 33% target achieved. Several management accounting techniques are used in this study, such as balanced score card (BSC), activity-based costing (ABC), activity-based management (ABM), cost-volume-profit (CVP) analysis, and tactical decision making. This study found that by using management accounting techniques, student can run the business well especially when they have to make decision. This study strengthens the role of management accounting in business practices, and furthermore, this study proves that management accounting is beneficial for entrepreneurs who are still in the start-up business stage. 相似文献
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Thomas Borghoff 《现代会计与审计》2014,(1):116-124
The focus of the article is on the contribution of the perspective of supply chain management (SCM) to the explanation of internationalization processes. The empirical study is based on case studies of 20 small- and medium-sized enterprises (SMEs) with international activities from China, India, New Zealand, and Singapore. All chosen firms were founded after 1980 in order to capture retrospectively the whole globalization process of each firm. All sample firms operate their supply chains (SCs) on the basis of information and communications technology (ICT). Depending on size, strategy, business model, industry, and mindset of the managers, firms use ICT on a range from integrating individual functional areas to integrating the whole SC through enterprise resource planning (ERP) and customer relationship management (CRM) systems. 相似文献
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Semra Aksoylu 《现代会计与审计》2013,(12):1678-1686
The objectives of the present study are to put forth the concept of corporate social responsibility (CSR) in Turkey (Kayseri) and to examine research on this concept and the relationships between CSR and accounting information systems. Research data were gathered from 100 accounting managers who work in businesses with 250 or more employees in Kayseri. The dimensions of CSR were considered as business policies, environmental policies, market policies, and social policies, and the effects of these factors on accounting information systems were tested. Market policies and social policies dimensions of CSR had no significant impact on accounting information systems. Business policies and environmental policies dimensions of CSR had significant impacts on accounting information systems. Two basic conclusions were drawn from the current study: The business policy dimension of CSR had significant impacts on accounting information systems; the business policy and environmental policy dimensions of CSR together had significant impacts on accounting intbrmation systems. 相似文献
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This research discusses the role of information security development (ISD) using organizational factors such as information security plans, information security awareness, perceived quality training programs, information security policies and procedures, and organizational culture in effective information security management (ISM) implementation in the banks (a Nigerian case). This paper explores the existing literature and a proposed framework that consists of ISD such as information security plans, information security awareness, perceived quality training programs, information security policies and procedures, and organizational culture in ISM implementation. ISD factors are found to be statistically significant, because it motivates an organization to implement effective ISM in the banks. Hence, it could be said that the role of ISD practices in an effective implementation of ISM among banks in Nigeria will be of great value. 相似文献
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Gurhan Uysal 《现代会计与审计》2014,(2):252-256
This study discusses "theory of strategic human resource management (HRM) has an impact on research topic of this study is to discuss SHRM resource management (SHRM)". Theory of SHRM is that human firm performance through employee performance. Therefore, the theory. Research method is literature scanning. Research findings are, firstly, that strategic HRM can be defined with employee/firm performance relationship. Secondly, this study depicts its own SHRM model. In this model, HRM practices develop individual performance of employees in organizations, and individual performance increases performance of business departments, such as supply department, finance department, marketing department, logistics department, etc., and performance of business departments has an impact on firm performance. Furthermore, this study makes its SHRM definition. So far, there have been two definitions of SHRM in literature studies. The first definition identifies SHRM with corporate strategies and competitive advantage. The second definition describes SHRM with HRM-firm performance relationship. This study makes the third definition, namely, SHRM is employee/firm performance relationship, and this definition is figured in an SHRM model in this study. 相似文献