Smart work and hard work: explicating a learning orientation in strategic management accounting

This paper examines the skills and aptitudes necessary to undertake a strategic management accounting project. It argues that individuals involved in such projects are required to work both smart and hard. This argument is developed theoretically by reference to the work of educational psychologists who have identified two different types of goal orientation which people pursue in achievement situations: the learning orientation and the performance orientation. Evidence that strategic management accounting requires a learning orientation is provided by means of a case study which describes its use in a competitive tendering situation. This is followed by a discussion of the potentially symbiotic relationship of strategic management accounting and organizational learning. The discussion leads to the specification of a research agenda that may have significant implications for the practice and learning of management accounting.     

完善行政事业单位会计内部控制工作的思考

建立有效的会计内控制度,既能提高单位资产的安全性和完整性,又能防止财务风险、提高财务管理水平。目前,行政事业单位会计内部控制工作中或多或少存在着一定的漏洞,这不仅会造成财务管理混乱,而且不利于整个单位的有效管理。本文通过分析行政事业单位会计内控制度的现状,提出了相应的具体建议。     

The evolution of management accounting routines in small businesses: a social construction perspective

This paper explores the development of management accounting in small firms through a social construction perspective. Taking Dirsmith’s (1998) (Dirsmith, M. W. 1998. Accounting and control as a solution to technical problems, political exchanges and forms of social discourse: the importance of substantive domain, Behavioural Research in Accounting, 10 (Supplement), 65–77) lead we examine the evolution of control and decision-making processes within four growth-orientated service sector businesses. Key to the perspective is the notion of the owner–manager and his/her employees as creators of management accounting routines that form through a cycle of action, externalization and habitualization. These routines still remain in the control of the originator and are flexible in nature. As the business grows these routines may become objectified into localized management accounting ‘facts’ and they may also be challenged by externally imported accounting conventions. This paper explores the creation of idiosyncratic accounting knowledge and the effects of its transmission over the history of the businesses.     

管理会计的发展与展望

我国管理会计的发展呈现出以下特点:大多数企业的信息系统依然是为财务会计而非管理会计设计的。而在管理会计的教育界,这种局限性体现在:一方面,对已有的管理会计应用经验缺乏总结和提高。另一方面,学术界投入的力量比较少,学者们不肯深入实践去调查,去总结经验。甚至可以说,长期以来理论界过于偏重财务会计。21世纪我国管理会计发展的关键是要充分发挥管理会计的作用,提高企业经济效益,因此,必须从推动管理会计发展的原动力出发,立足于我国的国情。现代管理会计具有系统化、规范化、职业化、社会化和国际化的发展趋势。     

DECENTRALIZATION, ACCOUNTING CONTROLS AND PERFORMANCE OF GOVERNMENT ORGANIZATIONS: A NEW ZEALAND EMPIRICAL STUDY

This paper reports the results of a study which was conducted in five departments of the New Zealand Government and investigated the relationships between (a) decentralization and the use of accounting control systems, (b) the use of accounting control systems and district office performance, and (c) the decentralization and district ofice performance. The performance was assessed using the managers' perception of their district office (unit's) performance. Data for the study were collected from 59 district office managers using a structured questionnaire. The results indicate that an increased decentralization is associated with a greater managerial use of accounting control systems which, in turn, is associated with improved district office performance.     

Environmental social controls and capital investments: Australian evidence

Environmental social controls (ESCs) such as mandatory disclosure, regulations, subsidies, and stakeholder opinion are intended to improve firm environmental performance. This paper reports ESC importance to Australian financial managers in making capital investment decisions. A decision‐making experiment showed managers to be most responsive to stakeholder opinion (42 per cent), followed by subsidization (26 per cent) and regulatory cost (22 per cent). Mandatory disclosure has very little influence (10 per cent). ESC interaction effects are limited so coordination of ESC policy is not a primary concern. High degrees of managerial self‐insight suggest policy changes would be enhanced by close consultations with the managers involved.     

《社会保险法》的价值取向与制度反思

《社会保险法》是涵盖养老、医疗、失业、工伤、生育五大社保险种综合性的统一法律。支撑该法律制度的价值基础包括社会安全、社会连带、社会公平以及人权保障等。《社会保险法》构建了适度普惠型的社保体系,强化了用人单位缴纳保险费的义务,凸显了社会保险中的国家责任,加大了社会保险基金的监管力度。然而,在统筹层次、期待权保障与信赖利益保护、基金安全、社会保险给付争议的解决途径等制度构建方面,仍有进一步提升的空间。     

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.     

关于法务会计若干问题的探讨

法务会计是对法务会计实践的理性认知,是法务会计职业的规律性总结,是由法务会计的法律环境、定性、定职、定位、定向、任务类别及方法、主体及特征、客体及内容、法律依据等构成的知识体系。     

基于管理会计导向的先进管理系统：商业银行信息化战略定位

当前,国内银行纷纷借鉴西方商业银行的发展模式与经验,引进ERP管理信息系统。商业银行选择国内外ERP管理信息系统的核心标准是ERP管理信息系统能否真正实现商业银行资源有效配置与充分利用。商业银行会计包括财务会计与管理会计两大体系：商业银行管理会计是商业银行面向未来资源配置与利用的价格信号机制：商业银行财务会计是商业银行过去资源配置与利用的会计。基于管理会计导向的先进管理系统是商业银行信息化的战略定位。商业银行管理会计体系是以商业银行战略管理框架为基础。围绕为企业战略决策提供决策信息的管理会计内在逻辑来构建价值创造型商业银行管理会计体系。     

浅议核算型会计向管理型会计的转化

当前管理会计已为企业管理者所接受,管理会计的一些方法也正在为会计工作所应用,但管理会计的完善发展仍受着制约。本文拟对核算型会计向管理型会计转化的问题作一些探讨。     

商业银行推行成本管理会计的思考

我国商业银行对成本管理会计不够重视,信息系统基础薄弱,成本资料欠缺,高素质的成本管理会计人才稀缺,内部资金的转移价格难以确定,业绩评价体系的合理性与有效性难以平衡。商业银行要推行成本管理会计就要提高各商业银行职工对成本管理会计重要性和复杂性的认识;尽快建立专门的组织机构,着力培养或引进高素质的专门人才,制定或完善规章制度;实行全面成本管理,实现分部门、分产品、分客户的管理;运用计算机技术,实现业务流程再造;强化利率——产品定价机制,合理确定内部资金转移价格;提高数据质量,建立和完善相关信息系统。