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Using a general systems rationale, this paper develops a theoretical structure for approaching the problem of management accounting. The management control problem is explicated in terms of maintaining a relationship between the enterprise's structure and its environment. An enterprise's structure is composed of three elements (and their inter-relations): a decision and control subsystem; a financial funds subsystem and an operating (physical transforms) subsystem. Portrayed in these terms, the problem of management accounting is shown to require a methodology which is able to take cognizance of economic, sociological, psychological and other aspects of the enterprise system. The model described here provides a general intellectual frame of reference for ordering the problem. 相似文献
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Rusk CP Brubaker KM Balschweid MA Pajor EA 《New directions for youth development》2005,(108):45-56, 10-1
The purpose of this study was to evaluate the effectiveness of a livestock ethics curriculum developed for high school students in agricultural education classes. The curriculum was developed in response to numerous unethical occurrences at major livestock shows in recent years. These have included drug violations, physical alteration of animals, and excessive involvement of professional livestock handlers. The curriculum was taught to 305 students enrolled in eight Indiana high school agriculture programs. Data were collected using a pretest and posttest. Eighty-six percent of participants improved their score from the pretest to the posttest. Participants increased their awareness and knowledge of the overall principles involved in making ethical choices when faced with decisions in youth livestock programs. Students improved their understanding of the consequences associated with making unethical choices when faced with decisions in the youth livestock program. Participants were more likely to make an ethical choice when faced with a scenario featuring an ethical dilemma. Participants who had previously been enrolled in 4-H, Future Farmers of America, or an animal project had higher scores than those who had not been previously enrolled, but the amount of change from pre- to posttest was similar for those with and without such prior exposure. Future research should examine whether mastery of this kind of ethics curriculum will lead to better ethical choices in real-life situations. 相似文献
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