会计外文翻译外文文献英文文献管理会计和综合信息系统

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1、会计 外文翻译 外文文献 英文文献 管理会计和综合信息系统管理会计和综合信息系统1. 未来的研究方向在关于管理会计和 IIS 前一段的研究已经进行了审查。该审查的结构上的第 3节发展的理论框架的基础。论文学的理论框架的基础上在七个方面之间的关系 管理会计和 IIS 进行了审查。未来研究的许多建议，可以确定在文献回顾的基础。而不是开发一个全面的清单研究机会，本节将提请人们注意一个数量有限的研究机会这似乎是未来研究的最有前途的领域。1.1 管理会计技术和 IIS: 面向分析的信息系统不幸的是，它是目前的文献，要在很大程度上它着重于特征ERP系统。有限的研究已进行了对IIS中的其他组件。这似乎因为研

2、究不透明论ERP系统与管理会计的关系技术没有找到 IIS 和管理会计之间的牢固关系。几种这些研究甚至认为，如扫描电镜系统和分析为导向的信息系统专门的软件似乎能够更好地支持管理会计（ 如见马尔米， 2001 年 Granlund 及马尔米， 2002） 。幸运的是，一些研究也开始出现在其他的IIS组件，看起来比ERP系统（如：法希和Millea , 2001年；Hyv?nen ,2003） 。更多的研究，然而，是必要的。未来研究的机会存在，特别是在关系专门的软件和管理会计方法。这种软件的例子美国广播公司，BSCE预算软件。研究问题的例子包括: 如何平衡记分卡支持标准，如 Corporater 平

3、衡计分卡平衡计分卡软件，哪些变量可以解释不同的方式，ERP勺对比分析为导向的信息管理系统支持会计 , 如何使用这种系统的影响和决定作用管理会计和其他管理人员 , 在这方面的研究应协助争取因为管理会计核算的重要的新见解，主要是这些软件支持（例如马尔米，2001） 。调查，个案研究以及实验方法可提供不同的应用，每优势（Birnberg等。， 1990） 。对研究方法的选择取决于所研究的问题 （尹， 1994年，第 6页） 。由于有关的几个研究问题要问，一些研究方法将适用。不同研究方法的应用将加强其有效性研究（ 潜行， 2005 年阿诺德， 2006） 。1.2 管理会计技术和 IIS: 一体化的承

4、诺或危险整合似乎是在IIS 的主要特点，显然是多多益善。但是，现代研究表明，这是事实未必如此。如那些案例研究由Scapens和Jazayeri（2003）和DechowfflMouritsen 以后记得进行（2005 年） 的报告，企业资源规划系统带给他们这样的高集成度，这几乎是太多了。此外，从功能主义的观点来看，有人认为，一体化必须争取在不为管理会计的牺牲（卡普兰， 1990年; 库珀和卡普兰， 1998）。据四阶段模型 （卡普兰， 1990年） ，信息不完全的系统集成，其实是可以更好的是支持不是完全集成的管理会计信息中试阶段系统。最后，在ERP系统和管理会计方法研究发现，公司选择的一体化程

5、度较低时，实施，例如，平衡记分卡使用专门的软件（ 马尔米， 2001） 。数据集成，也可以研究更狭隘。卡普兰 （1990） 认为，目前，财务会计信息生产的目的是用于管理会计用途以及。卡普兰 （1990） 宁愿管理会计是首要车辆的成本分摊和财务会计那么，反过来，利用这些计算所存货的计价，等等。在这种结构中，管理和财务会计资料集成。信息系统可以集成沿着不同的尺寸。摊位等。 （2000 年） 确定三个方面的整合: 数据集成，硬件 / 软件集成和信息整合。此外， Granlund 及马尔米 （2002） 指出的集成度是一个统一体。这些早期的研究的基础上，这种融合本身不值钱，未来研究应解决的问题进行集成

6、的最佳水平。沿着所有的集成一体化方面需要的 , 之间有什么不同的关系整合与一个管理会计技术方面，如作业成本法和平衡记分卡, 同样，一些研究方法可应用于自体的知识缺乏，有关研究问题的不同种类的技术和管理会计整合可以构成。根据不同层次的抽象存在一些当前研究（摊位等。， 2000） 。调查或实验的方法将是建立在适用时这些研究。当瞄准揭露内部管理之间的关系变量会计技巧和整合，个案研究的方法可能 更为合适。1.3 该会计师的作用，管理会计和 IIS 组织 :分散的管理会计，管理会计是目前进行的由不同的人从业务主机，经理到车间人员。这样的人进入这些新的群体拥有的见解62 答: 罗，三罗德/ 会计信息系统国

7、际杂志 8(2007)40-68 管理会计的技术可以被质疑，这导致两个机会未来的研究。首先，从功能主义的观点来看，研究，需要哪些技能，非管理会计师需要和会发生什么的设计和使用的管理会计当车间技术人员职位，以总分类帐和业务经理在做预算修订。第二，管理会计作为一种管理技术的作用有可能发生改变。 从演员网络理论， IIS 和管理会计的角度上正采取新的含义。管理会计可能不再是管理会计师域。这将如何影响管理会计的方式，被认为 , 将管理会计融合在一起，如市场营销，战略等管理领域和组织 , 在这两种情况下，个案研究似乎是最合适的方式揭露这些关系，似乎是非常依赖上下文和情境。5.4 行为，使用和感知和IIS

8、设计和使用功能主义的角度来看，从一IIS 中的一个之间关系的深入理解和管理的设计会计方法，其使用缺乏。研究与IIS 和关系管理会计技术大多应用调查或实地研究的方法。只有几个案例研究应用从功能的角度进行了 ( 如乔森和Gr?nlund, 1988年；凡得Veeken和武泰，2002)。具体设计上考虑更多的研究是必要的。如何在IIS 和管理会计技术设计的做法, 做什么限制从业经验关于 IIS 或管理会计技术, 如何规避这些从业者限制 , 同样，更多的 IIS 技术的使用和管理会计的研究是必要的。从琼森和 Gr?nlund(1988) 和 van der Veeken 和武泰 (2002) 提出的观

9、点有价值的，但更喜欢这项研究是必要的。在研究中设计和管理会计的关系，个案研究使用法认为帮助告知今后的研究潜力。使用这种方法，许多方面设计和使用显露出来。实验方法将更加适用于在有限的时关于使用的关键变量是主要兴趣。1.5 管理会计， IIS 和性能 : 管理会计作为一个中间变量没有一块是研究确定了研究的 IIS 之间的关系管理会计和企业绩效。其中业务流程中间几个框架在IT 之间的投资与经营绩效关系已经被提出 (如 Barua 等。1995年 Dehning 和 Richardson ， 2002) 。虽然不是主要的业务流程，管理会计可以被看作是业务流程之一。是否更好的管理会计导致公司业绩的改善,

10、 如何更好地管理公司会计的影响性能及在何种情况下 , 什么样的管理会计之间的配合和 IIS 对效能影响最大, 管理会计作为一个中间夹杂变数将丰富对性能影响的研究流。此外，研究如何评价国际战略研究所的配套管理会计性能的影响是必要的。替代品研究方法应该能够更好地发现了许多中间变量之间的 IT 投资和企业绩效。联合假设需要在较小的分割，答: 罗，三罗德/ 会计信息系统国际杂志 8(2007)40-6863parts 乙 (Dehning 和 Richardson ， 2002) 。对研究方法的使用，超出档案展开数据分析显示关键扩大我们对性能方面的了解 受影响和可能的表现改善的主要来源。附加说明 :以

11、上这篇文献翻译节选自 : 管理会计和综合信息系统的有关内容。Management accounting and integrated information systems1. Directions for future researchIn the Previous section research on management accounting and IIShas been reviewed. The review was structured on the basis of thetheoretical framework developed in Section 3. On the

12、 basis of thetheoretical framework literature within seven aspects of therelationship between management accounting and IIS was reviewed. Many suggestions for future research can be identified on the basis of the literature review. Rather than developing a comprehensive list ofresearch opportunities

13、, this section will draw attention to a limited number of research opportunities that seem to be the most promising areas of future research. 1.1. Management accounting techniques and the IIS: Analysis-oriented information systemsUnfortunately, it is characteristic of the current literature thatto a

14、 large extent it focuses on ERP systems. Limited research has been conducted on other components of the IIS. This seems opaque since research on the relationship between ERP systems and management accounting techniques does not find strong relationships between IIS and management accounting. Several

15、 of these studies even argue that analysis-orientedsystems such as SEM systems and specialised software seem be informationbetter able to support management accounting (see e.g. Malmi,2001; Granlund and Malmi, 2002).Fortunately, some research is beginning to appear that looks at other components of

16、the IIS than ERP systems (e.g. Fahy and Millea, 2001; Hyv?nen, 2003). Much more research, however,is needed. An opportunity for future research exists especially within the relationship between specialised software and management accounting techniques. Examples of such software are ABC, BSC or budge

17、ting software. Examples of research questions are: How is the balanced scorecardsupported by standard BSC software such as Corporater BSC? What variables can explain the different ways that ERP vs. analysis-oriented information systems support management accounting? How does the use of such systems

18、impact the role and decisions of management accountants and other managers? Research in this area should assist in gaining important new insights since management accounting is largely supported with such software (e.g. Malmi, 2001).Survey, case study as well as experimental methods could be applied

19、 and each offers different strengths (Birnberg et al., 1990). The choice of research method depends on the research question (Yin, 1994, p. 6). Since several research questions are relevant to ask, several research methods would be applicable.Application of different research methods would strengthe

20、n the validity of research (Modell, 2005; Arnold, 2006).1.2. Management accounting techniques and the IIS: The promise or peril of integrationIntegration seems to be the key characteristic of the IIS, apparently the more the better. But,contemporary research indicates that this is not necessarily th

21、e case. Case studies such as the onesconducted by Scapens and Jazayeri (2003) and Dechow and Mouritsen (2005) report that ERP systems bring with them such a high degree of integration that it is almost too much. Furthermore,from a functionalist point of view, it is argued that integration must not b

22、e strived for at the sacrifice of management accounting (Kaplan, 1990; Cooper and Kaplan, 1998). According to the four-stage model (Kaplan, 1990), information systems that are not fully integrated can actually be better atsupporting management accounting in a pilot phase than fully integrated inform

23、ation systems. Finally, research on ERP systems and management accounting techniques find that companies choose lower degrees of integration when they implement, for example, the balanced scorecard using specialised software (Malmi, 2001).Data integration can also be studied more narrowly. Kaplan (1

24、990) argues that, at present,information produced for financial accounting purposes is used for management accounting purposes as well. Kaplan (1990) would prefer that management accounting was the primary vehicle for cost allocations and that financial accounting then, in turn, used these calculati

25、ons for inventory valuation, et cetera. In this structure, data for management and financial accounting are integrated.An information system can be integrated along different dimensions. Booth et al. (2000) identify three dimensions of integration: data integration, hard/software integration and inf

26、ormation integration. Furthermore, Granlund and Malmi (2002) note that the level of integration is a continuum. Building on these early studies, that integration is not valuable per se, future research should address the issue of optimal levels for integration. Is integration along all dimensions of

27、 integration needed? What is the relationship between integration and different aspects of a management accounting techniques such as activity-based costing and the balanced scorecard? Again, several research methods could be applied since the body of knowledge is scarce and different kinds of resea

28、rch questions in relation to management accounting techniques and integration can be posed. Depending on thelevel of abstraction some current research exists (Booth et al., 2000).The survey or experimental methods would be applicable when building on these studies. When aiming for uncovering variabl

29、es within the relationship between management accounting techniques and integration, the case study method may be more appropriate. 5.3. The role of the accountant, the organisation of management accounting and the IIS:The dispersion of management accounting Management accounting is currently conduc

30、ted by a host of different people from business managers to shop floor personnel. That these new groups of people possess insightsinto the 62 A. Rom, C. Rohde / International Journal of AccountingInformation Systems 8 (2007) 40- 68 techniques of management accountingcan be questioned, which leads to

31、 two opportunities for futureresearch. First, from a functionalist point of view, research is needed on what skills nonmanagement accountants need and what happens to the design and use of management accounting techniques when shop floor personnel posts to the general ledger and business managers ar

32、e doing budget revisions. Second, the role of management accounting as a management technology is likely to change.From the perspective of actornetwork theory, IIS and management accounting are now taking on new meanings. Management accounting may no longer be the domain of management accountants. H

33、ow will this impact the way that management accounting is perceived? Will management accounting fuse together with other management domains such as marketing, strategy and organisation?In both cases, case study research seems to be the most appropriate way of uncovering these relationships that seem

34、 to be very context dependent and situational. 5.4. Behaviour, use and perceptions and the IIS: Design and use from a functionalist perspectiveAn in-depth understanding of the relationship between IIS and the design of managementaccounting techniques and their use is lacking. Studies on the relation

35、ship between IIS and management accounting techniques have mostly applied survey or field study methods. Only a few case studies applying a functionalist perspective have been conducted (e.g. J?nsson and Gr?nlund, 1988; van der Veeken and Wouters, 2002).More research on specific design consideration

36、s is needed. How are the IIS and management accounting techniques designed in practice? What limitations do practitioners experience regarding IIS or management accounting techniques? How do practitioners circumvent these limitations? Similarly, more research on the use of IIS and management account

37、ingtechniques is needed.The insights from J?nsson and Gr?nlund (1988) and van der Veeken and Wouters (2002) are valuable, but much more research like that is needed.When studying design and use of the IS in relation to management accounting, the case study method holds potential for helping inform f

38、uture research. Using this method, the many aspects of design and use reveal themselves. Experimental methods will be more applicable when a limited set of key variables regarding use are of primary interest.5.5. Management accounting, IIS and performance: Management accounting as an intermediateVar

39、iable No piece of research was identified that studied the relationship between IIS, management accounting and firm performance. Several frameworks in which business processes intermediate the relationship between investments in IT and performance have been proposed (e.g. Barua et al.,1995; Dehning

40、and Richardson, 2002).Although not a primary business process, management accounting can be considered one of the business processes. Does better management accounting lead to improvements in firm performance? How does better management accounting impact firm performance and under which circumstance

41、s? What kind of fit between management accounting and IIS has the largest impact on performance? Inclusion of management accounting as an intermediate variable would enrich the research stream on performance effects. Furthermore, research on how to evaluate performance effects of IISs supporting man

42、agement accounting is needed.Alternative research methods should be better able to uncover the many intermediate variables between investments in IT and firm performance. The joint hypothesis needs to be split in smaller Rom, C. Rohde / International Journal of Accounting Information Systems 8 (2007

43、) 40 6863parts (Dehning and Richardson, 2002). The use of research methods thatexpand beyond archival data analysis appear critical to expanding our understanding of the dimensions of performance affected and the key sources of likely performance improvements.From: Management accounting and integrated information systems