Value Creation of Business Process Management (BPM) and Managerial Accounting System (MAS): A Case Study |
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作者姓名: | Sang Xiangyang Yu Zengbiao |
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作者单位: | Tsinghua University, Beijing, China |
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摘 要: | 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.
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关 键 词: | 业务流程管理 创造价值 会计系统 BPM MAS 组织架构 权限分配 激励机制 |
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