| Cyber-coordinating Mechanism and Strategic Management Accounting |
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| 作者姓名： | Yuanlue Fu |
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| 基金项目： | This paper is the research result of the project supported by National Social Science Fund of China （Project No. 05BJY014） and by the M0E Project of Key Research Institute of Humanities and Social Sciences in Universities （Project No. 05JJD630029） |
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| 摘 要： |
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Cyber-coordinating Mechanism and Strategic Management Accounting |
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| Yuanlue Fu.Cyber-coordinating Mechanism and Strategic Management Accounting[J].Chinese Business Review,2006,5(6):1-12. |
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| Abstract: | Based on the analysis of the need of a new coordinating mechanism in cyber-value chain, this paper puts forward a cyber-coordinating mechanism, which is a mechanism between market mechanism and firm hierarchical mechanism. It is the theoretical basic point for setting up the system of Strategic Management Accounting in cyber-value chain. This paper conducts the model of Strategic Management Accounting based on cyber-coordinating mechanism, and presents evidence from a case study that was conducted to understand the impact of disintegration on original suppliers and of reintegration on new suppliers in order to support our cyber-coordinating mechanism hypothesis and the application value of the new model of strategic management accounting in cyber-value chain. |
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| Keywords: | Strategic management accounting Cyber-value chain Cyber-coordinating mechanism |
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