accounting-and-integrated-information-systems-管理會計和綜合信息系統(tǒng)-外文翻譯學(xué)士學(xué)位論文

PAGEPAGE1From:Rohde.AccountingInformationSystems[J].InternationalJournal,2007,40–68ManagementAccountingandIntegratedInformationSystemsAbstractInthePrevioussectionresearchonmanagementaccountingandIIShasbeenreviewed.ThereviewwasstructuredonthebasisofthetheoreticalframeworkdevelopedinSection3.OnthebasisofthetheoreticalframeworkliteraturewithinsevenaspectsoftherelationshipbetweenmanagementaccountingandIISwasreviewed.Manysuggestionsforfutureresearchcanbeidentifiedonthebasisoftheliteraturereview.Ratherthandevelopingacomprehensivelistofresearchopportunities,thissectionwilldrawattentiontoalimitednumberofresearchopportunitiesthatseemtobethemostpromisingareasoffutureresearch.Keywords:ManagementAccounting;IntegratedInformationSystems;performancerole1.1ManagementaccountingtechniquesandtheIIS:Analysis-orientedinformationsystemsUnfortunately,itischaracteristicofthecurrentliteraturethattoalargeextentitfocusesonERPsystems.LimitedresearchhasbeenconductedonothercomponentsoftheIIS.ThisseemsopaquesinceresearchontherelationshipbetweenERPsystemsandmanagementaccountingtechniquesdoesnotfindstrongrelationshipsbetweenIISandmanagementaccounting.Severalofthesestudiesevenarguethatanalysis-orientedinformationsystemssuchasSEMsystemsandspecialisedsoftwareseembebetterabletosupportmanagementaccounting(Malmi,2001;GranlundandMalmi,2002).Fortunately,someresearchisbeginningtoappearthatlooksatothercomponentsoftheIISthanERPsystems(FahyandMillea,2001;Hyvonen,2003).Muchmoreresearch,however,isneeded.Anopportunityforfutureresearchexistsespeciallywithintherelationshipbetweenspecialisedsoftwareandmanagementaccountingtechniques.ExamplesofsuchsoftwareareABC,BSCorbudgetingsoftware.Examplesofresearchquestionsare:HowisthebalancedscorecardsupportedbystandardBSCsoftwaresuchasCorporaterBSC?WhatvariablescanexplainthedifferentwaysthatERPvs.analysis-orientedinformationsystemssupportmanagementaccounting?Howdoestheuseofsuchsystemsimpacttheroleanddecisionsofmanagementaccountantsandothermanagers?Researchinthisareashouldassistingainingimportantnewinsightssincemanagementaccountingislargelysupportedwithsuchsoftware(Malmi,2001).Survey,casestudyaswellasexperimentalmethodscouldbeappliedandeachoffersdifferentstrengths(Birnbergetal.,1990).Thechoiceofresearchmethoddependsontheresearchquestion(Yin,1994,p.6).Sinceseveralresearchquestionsarerelevanttoask,severalresearchmethodswouldbeapplicable.Applicationofdifferentresearchmethodswouldstrengthenthevalidityofresearch(Modell,2005;Arnold,2006).1.2ManagementaccountingtechniquesandtheIIS:ThepromiseorperilofintegrationIntegrationseemstobethekeycharacteristicoftheIIS,apparentlythemorethebetter.But,contemporaryresearchindicatesthatthisisnotnecessarilythecase.CasestudiessuchastheonesconductedbyScapensandJazayeri(2003)andDechowandMouritsen(2005)reportthatERPsystemsbringwiththemsuchahighdegreeofintegrationthatitisalmosttoomuch.Furthermore,fromafunctionalistpointofview,itisarguedthatintegrationmustnotbestrivedforatthesacrificeofmanagementaccounting(Kaplan,1990;CooperandKaplan,1998).Accordingtothefour-stagemodel(Kaplan,1990),informationsystemsthatarenotfullyintegratedcanactuallybebetteratsupportingmanagementaccountinginapilotphasethanfullyintegratedinformationsystems.Finally,researchonERPsystemsandmanagementaccountingtechniquesfindthatcompanieschooselowerdegreesofintegrationwhentheyimplement,forexample,thebalancedscorecardusingspecialisedsoftware(Malmi,2001).Dataintegrationcanalsobestudiedmorenarrowly.Kaplan(1990)arguesthat,atpresent,informationproducedforfinancialaccountingpurposesisusedformanagementaccountingpurposesaswell.Kaplan(1990)wouldpreferthatmanagementaccountingwastheprimaryvehicleforcostallocationsandthatfinancialaccountingthen,inturn,usedthesecalculationsforinventoryvaluation,etcetera.Inthisstructure,dataformanagementandfinancialaccountingareintegrated.Aninformationsystemcanbeintegratedalongdifferentdimensions.Boothetal.(2000)identifythreedimensionsofintegration:dataintegration,hard/softwareintegrationandinformationintegration.Furthermore,GranlundandMalmi(2002)notethatthelevelofintegrationisacontinuum.Buildingontheseearlystudies,thatintegrationisnotvaluableperse,futureresearchshouldaddresstheissueofoptimallevelsforintegration.Isintegrationalongalldimensionsofintegrationneeded?Whatistherelationshipbetweenintegrationanddifferentaspectsofamanagementaccountingtechniquessuchasactivity-basedcostingandthebalancedscorecard?Again,severalresearchmethodscouldbeappliedsincethebodyofknowledgeisscarceanddifferentkindsofresearchquestionsinrelationtomanagementaccountingtechniquesandintegrationcanbeposed.Dependingonthelevelofabstractionsomecurrentresearchexists(Boothetal.,2000).Thesurveyorexperimentalmethodswouldbeapplicablewhenbuildingonthesestudies.Whenaimingforuncoveringvariableswithintherelationshipbetweenmanagementaccountingtechniquesandintegration,thecasestudymethodmaybemoreappropriate.1.3Theroleoftheaccountant,theorganisationofmanagementaccountingandtheIIS:ThedispersionofmanagementaccountingManagementaccountingiscurrentlyconductedbyahostofdifferentpeoplefrombusinessmanagerstoshopfloorpersonnel.ThatthesenewgroupsofpeoplepossessinsightsintotheInternationalJournalofAccountingInformationSystems8(2007)techniquesofmanagementaccountingcanbequestioned,whichleadstotwoopportunitiesforfutureresearch.First,fromafunctionalistpointofview,researchisneededonwhatskillsnonmanagementaccountantsneedandwhathappenstothedesignanduseofmanagementaccountingtechniqueswhenshopfloorpersonnelpoststothegeneralledgerandbusinessmanagersaredoingbudgetrevisions.Second,theroleofmanagementaccountingasamanagementtechnologyislikelytochange.Fromtheperspectiveofactor-networktheory,IISandmanagementaccountingarenowtakingonnewmeanings.Managementaccountingmaynolongerbethedomainofmanagementaccountants.Howwillthisimpactthewaythatmanagementaccountingisperceived?Willmanagementaccountingfusetogetherwithothermanagementdomainssuchasmarketing,strategyandorganisation?Inbothcases,casestudyresearchseemstobethemostappropriatewayofuncoveringtheserelationshipsthatseemtobeverycontextdependentandsituational.1.4Behaviour,useandperceptionsandtheIIS:DesignandusefromafunctionalistperspectiveAnin-depthunderstandingoftherelationshipbetweenIISandthedesignofmanagementaccountingtechniquesandtheiruseislacking.StudiesontherelationshipbetweenIISandmanagementaccountingtechniqueshavemostlyappliedsurveyorfieldstudymethods.Onlyafewcasestudiesapplyingafunctionalistperspectivehavebeenconducted(JonssonandGronlund,1988;vanderVeekenandWouters,2002).Moreresearchonspecificdesignconsiderationsisneeded.HowaretheIISandmanagementaccountingtechniquesdesignedinpractice?WhatlimitationsdopractitionersexperienceregardingIISormanagementaccountingtechniques?Howdopractitionerscircumventtheselimitations?Similarly,moreresearchontheuseofIISandmanagementaccountingtechniquesisneeded.TheinsightsfromJ?nssonandGr?nlund(1988)andvanderVeekenandWouters(2002)arevaluable,butmuchmoreresearchlikethatisneeded.WhenstudyingdesignanduseoftheISinrelationtomanagementaccounting,thecasestudymethodholdspotentialforhelpinginformfutureresearch.Usingthismethod,themanyaspectsofdesignanduserevealthemselves.Experimentalmethodswillbemoreapplicablewhenalimitedsetofkeyvariablesregardinguseareofprimaryinterest.1.5Managementaccounting,IISandperformance:ManagementaccountingasanintermediateVariableNopieceofresearchwasidentifiedthatstudiedtherelationshipbetweenIIS,managementaccountingandfirmperformance.SeveralframeworksinwhichbusinessprocessesintermediatetherelationshipbetweeninvestmentsinITandperformancehavebeenproposed(e.g.Baruaetal.,1995;DehningandRichardson,2002).Althoughnotaprimarybusinessprocess,managementaccountingcanbeconsideredoneofthebusinessprocesses.Doesbettermanagementaccountingleadtoimprovementsinfirmperformance?Howdoesbettermanagementaccountingimpactfirmperformanceandunderwhichcircumstances?WhatkindoffitbetweenmanagementaccountingandIIShasthelargestimpactonperformance?Inclusionofmanagementaccountingasanintermediatevariablewouldenrichtheresearchstreamonperformanceeffects.Furthermore,researchonhowtoevaluateperformanceeffectsofIISssupportingmanagementaccountingisneeded.AlternativeresearchmethodsshouldbebetterabletouncoverthemanyintermediatevariablesbetweeninvestmentsinITandfirmperformance.ThejointhypothesisneedstobesplitinsmallerRom,C.InternationalJournalofAccountingInformationSystems8(2007)63parts(DehningandRichardson,2002).Theuseofresearchmethodsthatexpandbeyondarchivaldataanalysisappearcriticaltoexpandingourunderstandingofthedimensionsofperformanceaffectedandthekeysourcesoflikelyperformanceimprovements.管理會計和綜合信息系統(tǒng)摘要關(guān)于管理會計和綜合信息系統(tǒng)前一段的研究已經(jīng)進(jìn)行了審查并且有了最新進(jìn)展。在復(fù)習(xí)的構(gòu)架的基礎(chǔ)上開發(fā)的理論框架在第3節(jié)。在此基礎(chǔ)上的理論框架內(nèi)七個方面管理會計之間的關(guān)系和綜合信息系統(tǒng)研究進(jìn)展作了綜述。許多建議可以被識別為將來的研究基礎(chǔ)上的文獻(xiàn)復(fù)習(xí)。而不是發(fā)展的全面列表研究機(jī)會,本節(jié)將提請人們注意,數(shù)量有限的研究機(jī)會,似乎是最具潛力的領(lǐng)域的未來研究方向。關(guān)鍵詞：管理會計綜合信息系統(tǒng)性能作用1.1管理會計和綜合信息系統(tǒng)的分析當(dāng)前文獻(xiàn)中很大程度上它專注于ERP系統(tǒng)，對綜合信息系統(tǒng)的研究少之又少。自研究ERP系統(tǒng)和管理會計技能之間的關(guān)系沒有找到堅固綜合信息系統(tǒng)和管理會計的關(guān)系，這造成了管理會計與綜合信息系統(tǒng)關(guān)系的不透明。這些研究學(xué)者中的幾位甚至認(rèn)為信息系統(tǒng)中如掃描電鏡(SEM)系統(tǒng)和專門的軟件似乎能更好支持管理會計(MalmiGranlund,2001,Malmi,2002)一些研究學(xué)者認(rèn)為似乎還有別的信息系統(tǒng)能夠超越甚至替代ERP系(Fahy,2001;Hyvonen,03)然而,更多的研究是必要的。現(xiàn)在就有存在這樣一個機(jī)會能夠為將來的關(guān)系研究提供幫助,就是利用專門的軟件為管理會計的提供幫助。這種軟件就是ABC平衡計分卡，也稱作預(yù)算軟件。在研究過程中提出這樣幾個問題：如何平衡計分卡軟件中獲得Corporater?什么能解釋變量的不同方法能夠支持ERP系統(tǒng)管理會計信息系統(tǒng)?如何使用這類系統(tǒng)中所起的作用和影響來決策管理會計?如果在這個領(lǐng)域的研究能夠幫助獲得重要的新見解，(Malmi,2001)。案例分析以及實(shí)驗方法可以得到應(yīng)用,以及每一種個性都有其不同的力量(Birnbergetal,1990)。這個研究方法的選擇取決于研究的問題(Yin,1994)。因為許多的研究問題是有關(guān)提問,幾個研究方法都是適用的。不同的研究方法的應(yīng)用研究將會加強(qiáng)管理會計的兼容性（Modell,2005;Arnold,2006)。那么，管理會計是在很大程度上支持這樣的軟件。1.2管理會計技術(shù)和綜合信息系統(tǒng)一體化的承諾或危險整合綜合信息系統(tǒng)的主要特點(diǎn)時，顯然是多多益善，但是，現(xiàn)代研究表明，事實(shí)未必如此。例如由Scapens,Jazayeri(2003),Dechow和Mouritsen所做的案例研究在2005年得出的報告中指出：企業(yè)資源規(guī)劃系統(tǒng)帶給他們這樣的高集成度，這幾乎是太多了。此外，從功能主義的觀點(diǎn)來看,有學(xué)者認(rèn)為，一體化必須爭取在不為管理會計犧牲（Kaplan,1990；CooperandKaplan,1998）。根據(jù)四階段模型(Kaplan,1990),信息系統(tǒng)中不完全整合可以更好地支持管理會計的一個試點(diǎn)階段比完全整合的信息系統(tǒng)更加實(shí)用。最后,在研究ERP系統(tǒng)和管理會計技術(shù)中發(fā)現(xiàn)企業(yè)選用平衡計分卡這種較低整合程度的專門軟件(Malmi,2001)，研究了數(shù)據(jù)集成也可以變的更狹窄。Kaplan(1990)認(rèn)為,目前,信息系統(tǒng)產(chǎn)生財務(wù)會計核算的目的是以更好的運(yùn)用管理會計為目的。Kaplan(1990)希望管理會計是主要的載體,財務(wù)會計成本分配,反過來,然后使用這些計算算出的存貨的計價。在這種結(jié)構(gòu)中，數(shù)據(jù)管理和財務(wù)會計資料集成一體。信息系統(tǒng)可以集成沿著不同的維度（2000）。確定三個方面的整合：數(shù)據(jù)集成，硬件/軟件集成和信息整合。此外，Granlund，Malmi(2002)指出的集成度是一個連續(xù)統(tǒng)一體。這些早期的研究的基礎(chǔ)上，這種融合本身毫無價值，未來研究應(yīng)解決的問題進(jìn)行集成達(dá)到最佳水平。沿著所有的集成一體化方面的需要要同時具備不同的關(guān)系整合與管理會計技術(shù)兩方面，如作業(yè)成本法和平衡記分卡。同樣，一些研究方法可應(yīng)用于自體的知識缺乏，有關(guān)研究管理會計和綜合信息系統(tǒng)的相關(guān)問題可由不同種類的技術(shù)和管理會計整合構(gòu)成。根據(jù)不同層次的抽象性同樣存在一些當(dāng)前研究的問題（2000）。調(diào)查或?qū)嶒灥姆椒▽⑹墙⒃谶@些研究適用的基礎(chǔ)上，當(dāng)準(zhǔn)確的揭露內(nèi)部管理之間的關(guān)系變量、會