管理控制系统影响组织变革的途径研究
发布时间：2019-01-26 19:41
【摘要】： 本文主要研究了管理控制系统影响组织变革的途径。本研究的理论意义在于通过对管理控制系统理论与组织变革理论的交叉研究,扩展管理控制系统理论研究视野,在经济学之外,从社会学、政治学、组织学习理论等多维视角,建立更为完整的理论分析框架;同时可应用这一框架对当代管理会计的新发展特别是它们对于组织变革的影响作出新的理论诠释,揭示管理会计当代主要技术发展背后的人文内涵,并探索管理会计人文化研究深入的方向;本研究的实践价值在于为完善管理控制系统设计,提高组织特别在变革背景下的执行力提供指南。 全文由五个部分,共9章组成。第1章作为第一部分,主要介绍本文的选题背景与研究动机、本研究的约束条件、采用的研究方法以及论文的结构安排。第二部分分为两章。第2章通过回顾管理控制系统有关文献阐述管理控制系统与组织变革的关联性,并提出问题。第3章通过对组织变革文献的回顾,提出问题的答案设想——即本文的框架假设。第三部分分为3章。第4章主要从理论逻辑角度对框架假设进行推理。第5章从我国历史上若干重大变法中管理控制系统的经验对框架假设进行验证。第6章通过联想公司与IBM公司相近组织变革中的管理控制系统差异对框架假设提供案例论证。第四部分分为两章。应用框架假设解释作业成本对去官僚化组织变革的影响以及平衡计分卡对去资本化的组织变革的影响。第五部分即第9章将框架假设的理论内涵一般化,分析管理会计人文化研究的深入方向。 本文的结论是,管理控制系统影响组织变革的途径主要有四条:组织目标与组织成员利益的一致性;组织政治;组织成员对组织变革的信任;组织学习。 本文的主要创新和贡献在于:1、为分析管理控制系统对组织变革的影响途径提供了新的视角,更多关注了管理控制系统“软”的一面;2、对作为当代管理会计新发展之代表的作业成本与平衡计分卡从管理控制与组织变革层面提出了新的理论解释;3、对管理会计的人文化研究以及本土化研究进行了新的理论阐述并探讨了深入研究的方向。
[Abstract]:This paper mainly studies the ways that management control system affects organizational change. The theoretical significance of this study is to expand the perspective of management control system theory through the cross-study of management control system theory and organizational change theory, besides economics, from the perspective of sociology, political science, organizational learning theory and so on. Establishing a more complete theoretical analysis framework; At the same time, this framework can be used to explain the new development of modern management accounting, especially their influence on organizational change, and to reveal the humanistic connotation behind the main technological development of management accounting. And explore the direction of the further study of management accountant culture; The practical value of this study is to provide guidance for improving the design of management control system and improving the executive power of the organization, especially in the context of change. The full text consists of five parts, a total of 9 chapters. Chapter 1, as the first part, mainly introduces the background and motivation of this paper, the constraints of this study, the research methods adopted and the structure of the thesis. The second part is divided into two chapters. In chapter 2, the relationship between management control system and organizational change is discussed by reviewing the related literature of management control system, and the problems are raised. Chapter 3, by reviewing the literature on organizational change, puts forward the assumption of the answer to the question, that is, the frame hypothesis of this paper. The third part is divided into three chapters. Chapter 4 mainly deduces the frame hypothesis from the angle of theory and logic. Chapter 5 verifies the frame hypothesis from the experience of management control system in the history of China. Chapter 6 provides a case study of the framework hypothesis through the differences of management and control systems in similar organizational changes between Lenovo and IBM. The fourth part is divided into two chapters. The framework hypothesis is used to explain the influence of activity-based cost on debureaucratized organizational change and balanced scorecard on decapitalized organizational change. The fifth part, Chapter 9, generalizes the theoretical connotation of the frame hypothesis and analyzes the in-depth direction of the research on the management accountant's culture. The conclusion of this paper is that there are four ways in which the management control system affects organizational change: consistency between organizational goals and interests of organizational members; organizational politics; trust of organizational members in organizational change; and organizational learning. The main innovations and contributions of this paper are as follows: 1. It provides a new perspective for analyzing the impact of management control system on organizational change, and pays more attention to the "soft" side of management control system; (2) the new theoretical explanation of activity-based cost and balanced Scorecard, which is the representative of the new development of modern management accounting, is put forward from the level of management control and organizational change. Thirdly, the author makes a new theoretical exposition on the study of human culture and localization of management accounting and probes into the direction of further research.
【学位授予单位】：厦门大学
【学位级别】：博士
【学位授予年份】：2006
【分类号】：C936
本文编号：2415839
[Abstract]:This paper mainly studies the ways that management control system affects organizational change. The theoretical significance of this study is to expand the perspective of management control system theory through the cross-study of management control system theory and organizational change theory, besides economics, from the perspective of sociology, political science, organizational learning theory and so on. Establishing a more complete theoretical analysis framework; At the same time, this framework can be used to explain the new development of modern management accounting, especially their influence on organizational change, and to reveal the humanistic connotation behind the main technological development of management accounting. And explore the direction of the further study of management accountant culture; The practical value of this study is to provide guidance for improving the design of management control system and improving the executive power of the organization, especially in the context of change. The full text consists of five parts, a total of 9 chapters. Chapter 1, as the first part, mainly introduces the background and motivation of this paper, the constraints of this study, the research methods adopted and the structure of the thesis. The second part is divided into two chapters. In chapter 2, the relationship between management control system and organizational change is discussed by reviewing the related literature of management control system, and the problems are raised. Chapter 3, by reviewing the literature on organizational change, puts forward the assumption of the answer to the question, that is, the frame hypothesis of this paper. The third part is divided into three chapters. Chapter 4 mainly deduces the frame hypothesis from the angle of theory and logic. Chapter 5 verifies the frame hypothesis from the experience of management control system in the history of China. Chapter 6 provides a case study of the framework hypothesis through the differences of management and control systems in similar organizational changes between Lenovo and IBM. The fourth part is divided into two chapters. The framework hypothesis is used to explain the influence of activity-based cost on debureaucratized organizational change and balanced scorecard on decapitalized organizational change. The fifth part, Chapter 9, generalizes the theoretical connotation of the frame hypothesis and analyzes the in-depth direction of the research on the management accountant's culture. The conclusion of this paper is that there are four ways in which the management control system affects organizational change: consistency between organizational goals and interests of organizational members; organizational politics; trust of organizational members in organizational change; and organizational learning. The main innovations and contributions of this paper are as follows: 1. It provides a new perspective for analyzing the impact of management control system on organizational change, and pays more attention to the "soft" side of management control system; (2) the new theoretical explanation of activity-based cost and balanced Scorecard, which is the representative of the new development of modern management accounting, is put forward from the level of management control and organizational change. Thirdly, the author makes a new theoretical exposition on the study of human culture and localization of management accounting and probes into the direction of further research.
【学位授予单位】：厦门大学
【学位级别】：博士
【学位授予年份】：2006
【分类号】：C936
【引证文献】
相关期刊论文 前1条
1 王晓立;;论工程项目的责任成本管理[J];甘肃科技纵横;2011年01期
相关会议论文 前1条
1 张希亮;;企业发展危机中的管理变革和创新[A];企业管理创新探索与实践——2010年河南省企业管理创新论文集[C];2010年
相关硕士学位论文 前3条
1 庄茵;嵌入智力资本的服务行业资产管理控制系统的研究[D];北京交通大学;2008年
2 郭鞠;转型时期的中国企业组织变革与案例研究[D];中国人民大学;2008年
3 佟蒙;国有企业集团内部重组过程中的决策分析与实证研究[D];西南交通大学;2010年
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