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Jingdong book

财务管理创新丛书：管理会计变革与创新的实地研究

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财务管理创新丛书：管理会计变革与创新的实地研究

Name: 财务管理创新丛书：管理会计变革与创新的实地研究
Brand: Jingdong book
SKU: 3110160011
Price: 27.02 USD
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Content Description

《财务管理创新丛书：管理会计变革与创新的实地研究》以管理会计变革与创新问题为研究对象，采用实地研究方法，依据作者提出的管理会计变革制度化模型，对实地企业实施ABC引起的管理会计变革过程进行理论检验和理论发展。研究选题具有非常好的理论及现实意义。通过长达3年时间深入企业内部的实地观察、调研和深入访谈，获取了第一手详尽的数据资料。阅读和参考的研究文献丰富且具有前沿性，所使用的研究模型非常新颖，研究结论对我国企业采纳和实施管理会计创新具有很好的指导意义。

Author Description

周琳，女，1977年8月生于河南省内乡县，现为河南财经政法大学会计学院讲师。中国注册会计师。 2011年6月，获上海财经大学会计学博士学位。主要从事管理会计相关领域的研究工作，并作为主要成员参与许继电气、中原证券等大型企业集团的成本管理项目的设计与实施的指导工作。主要参与的研究课题是国家自然科学基金管理科学部2010年重点项目“以价值为基础、以战略为导向的中国企业管理会计研究”。已经在《会计研究》等权威或核心期刊发表数篇论文。目前主讲《管理会计》、《会计学》、《中级财务会计》等多门研究生和本科课程。

Catalogue

第一章引言
第一节研究动机与研究问题
第二节研究思路与研究方法
第三节研究发现与研究贡献
第四节本书结构安排

第二章文献回顾
第一节管理会计变革的理论解释
第二节管理会计变革模型
第三节国内外ABC研究现状

第三章管理会计变革制度化模型设计
第一节模型设计的基本思路
第二节现有变革模型的借鉴
第三节本书制度化模型的提出

第四章研究方法
第一节实地研究方法
第二节数据来源
第三节数据整理

第五章实地企业背景
第一节实地企业介绍
第二节组织结构
第三节管理理念、制度

第六章制度化过程的阶段分析
第一节 ABC实施的前期阶段分析
第二节 ABC实施的中期阶段分析
第三节 ABC实施的后期阶段分析

第七章制度化过程的影响因素分析
第一节外部环境因素分析
第二节个人特征因素分析
第三节组织因素分析
第四节技术因素分析
第五节任务特征因素分析

第八章制度化过程的后果分析
第一节正式和非正式的变革
第二节革命和进化式的变革
第三节前进和倒退式的变革

第九章研究结论与启示
第一节研究结论
第二节研究启示与不足
第三节未来的研究方向

附录
参考文献
致谢

Book Abstract

第二章文献回顾
本书研究主题涉及的概念有两个：管理会计变革和ABC。因此，本章对管理会计变革的理论解释、管理会计变革的三类模型，以及国内外ABC研究现状进行了文献回顾。在每方面回顾之后，进行简要评述，以阐明存在的不足和研究机会，进而丰富和补充已有文献。
第一节管理会计变革的理论解释
现有文献从不同的层次和角度，用不同的理论对管理会计变革进行解释，有助于我们深刻理解管理会计变革的过程和本质。
一、新制度社会学理论
新制度社会学理论（以下简称NIS）主要关注组织与制度化环境的交互作用、社会预期对组织的影响，以及这些预期被如何反映在组织实践和特征中（Martinez，1999）。并且，依赖于社会学和组织学方法，新制度社会学理论已经越来越成为流行和有生命力的解释个人与组织行为的理论。
现有会计研究中的新制度社会学研究，主要关注组织外部的制度，即社会、经济和政治，对组织会计实践的影响（Covaleski et a1.，1993、1996；Carruthers，1995;Fligstein，1998）；也考察制度因素以及传统经济因素在理解管理控制系统变革方面的重要性（Covaleski and Dirsmith.1988；Abernethy and Chua，1996;Burns and Scapens，2000;Collier，2001;Modell，2001）。
该理论认为管理会计的变革主要受到制度因素的驱动，而不仅仅是效率因素（Granlund，2001）。它强调组织采纳新的管理会计是为了更好地管理和在其行业内保持合法性（Covaleskieta1.，1996）。
运用NIS进行管理控制研究的文献有一个共同的假定：组织并不仅仅为了资源和顾客而竞争，也会为了政治权力和制度合法性，以及社会和经济适应性而竞争（DiMaggio and Powell，1983）。寻求合法性可能推动公司采纳组织结构和实践，从形式上而不是从提高效率的理性目标出发（Meyer and Rowan，1977）。这使我们认为会计和控制系统也是“形式上”的工具和文化理性化的产品（Covaleskietal，1996）。
……

Introduction

改革开放以来，中国企业所处的宏观环境发生了巨大变化，特别是20世纪90年代以后，中国经济由政府主导的计划经济向市场经济转变。为适应内外部环境变化，越来越多的中国企业，尝试将作业成本法、平衡记分卡、全面预算管理等先进的创新方法运用于内部管理中，但是却并没有得到广泛应用，实施的成功率比较低。管理人员虽然了解这些方法，却因在推行时或在实施过程中遇到阻力和困难就放弃这些管理创新技术。我国学术界多是介绍和探讨其理论与实践意义，对于管理创新的实施过程、遇到的问题、影响顺利实施的因素等重要问题探讨较少。这就给本书提供了一个很好的机会来考察管理会计变革过程。
周琳作为我的博士生，自2008年开始跟随我在实地企业进行ABC项目的后期实施工作。因此，作为实地企业ABC项目组成员之一，她有机会深入企业内部，参与销售费用纳入ABC核算和管理的调研工作，而且也有机会参与公司举办的各种关于在Oracle信息系统中如何体现作业成本核算和作业管理理念的会议。这些宝贵的接触企业的机会，使得她能够获得对实地企业更直观的认知和更深入的理解，从而开始构思自己的博士论文。
……

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