管理会计镜像:对管理控制系统评述

发布时间：2018-07-03 16:32

本文选题：管理会计 + 管理控制系统　；参考：《财务与会计》2015年19期

【摘要】：正与管理控制系统演进相比,管理会计缺乏从历史基础分析、时代背景要求尤其组织内外部环境变迁来研究其发展,往往只看到管理会计方法与工具升级,却看不到组织控制背后人、文化和资源等作用的不断变化;现有管理会计理论与现实需求之间出现缺口,产生了新管理会计的预期,而理论变迁的突破口在于"非会计因素",需要揭示环境(组织内外环境)、控制(财务和非财务控制)、因素(人、文化、资源)三者的内在关系,补充和丰富管理会计内容。
[Abstract]:Compared with the evolution of management control system, management accounting is short of analyzing from the historical basis. The background of the times requires the change of the internal and external environment of the organization to study the development of management accounting, and it often only sees the upgrading of management accounting methods and tools. However, there is no continuous change in the roles of people, culture and resources behind organizational control. There is a gap between the existing theory of management accounting and the actual demand, which leads to the expectation of new management accounting. The breakthrough of theoretical change lies in "non-accounting factors", which need to reveal the internal relations among environment (internal and external environment of organization), control (financial and non-financial control), factors (people, culture, resources), supplement and enrich the contents of management accounting.
【作者单位】：东南大学经济管理学院;
【分类号】：F234.3

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