基于传染病模型的管理会计实务扩散过程研究

发布时间：2018-11-02 20:45

【摘要】：推进管理会计的应用除了要研究管理会计工具和方法的具体内容外,还需要从实务扩散与变革角度研究企业选择和采纳管理会计的过程。企业选择、采纳、使用管理会计工具的过程,也是管理会计工具在企业内部扩散的过程,因此有必要深入研究管理会计实务在企业内部的扩散方式和变革机制。文章借鉴传染病模型,构建管理会计实务在组织内传播的扩散模型。模型将引入的新型管理会计实务看作病毒扩散源,企业内的支持者类似于病毒感染者,中立者相当于易感者,反对者相当于免疫者,研究三者的相互作用和转化对管理会计实务在企业内部扩散与实施过程的影响。通过对传染病模型的阈值条件与平衡点进行分析,得出管理会计实务企业内扩散的三种状态,并提出促进管理会计工具有效实施的组织措施。
[Abstract]:In order to promote the application of management accounting, we should not only study the concrete contents of management accounting tools and methods, but also study the process of selecting and adopting management accounting from the perspective of practical diffusion and transformation. The process of choosing, adopting and using management accounting tools is also the process of diffusion of management accounting tools in enterprises. Therefore, it is necessary to study the diffusion mode and reform mechanism of management accounting practices in enterprises. Based on the infectious disease model, this paper constructs a diffusion model of management accounting practice spread within the organization. The model sees the introduction of new management accounting practices as a source of virus proliferation, with supporters in businesses similar to those infected with the virus, neutrals as susceptible and opponents as immune. This paper studies the influence of the interaction and transformation of the three on the diffusion and implementation process of the management accounting practice within the enterprise. Based on the analysis of threshold conditions and equilibrium points of infectious disease model, three states of diffusion in management accounting practice enterprises are obtained, and organizational measures to promote the effective implementation of management accounting tools are put forward.
【作者单位】：南京审计大学;
【基金】：国家社会科学基金项目(14BGL193) 江苏省社会科学基金(13GLD023) 江苏省社科应用研究精品工程(17SCB-01)和“333工程” 江苏省研究生创新项目(KYLX16_1414) 江苏高校优势学科工程“现代审计科学” 南京审计大学政府审计学社项目(ZFSJXS201607)
【分类号】：F234.3

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