| 管理会计变化的制度研究及其理论应用 |
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| 引用本文： | 赵莹.管理会计变化的制度研究及其理论应用[J].北京工商大学学报(社会科学版),2005,20(2):57-64. |
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| 作者姓名： | 赵莹 |
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| 作者单位： | 北京航空航天大学,经济管理学院,北京,100083 |
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| 摘 要： | 文章首先回顾了西方管理会计变化研究的结构理论和制度理论,揭示了管理会计稳定性和变化阻力的根源;运用管理会计研究的结构理论和制度理论的框架,对山东东阿阿胶集团公司应用ERP的案例进行了剖析。认为管理会计变化的结构理论和制度理论对解释我国企业管理会计变化过程及其成败具有理论指导意义。
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| 关 键 词： | 管理会计变化 制度理论 结构理论 管理会计系统稳定性 |
| 文章编号： | 1009-6116(2005)02-57-08 |
| 修稿时间： | 2004年11月3日 |
Research on the Systems in Management Accounting Change and their Theoretical Application |
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| Zhao Ying.Research on the Systems in Management Accounting Change and their Theoretical Application[J].Journal of Beijing Technology and Business University:Social Science,2005,20(2):57-64. |
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| Authors: | Zhao Ying |
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| Abstract: | This paper first reviews the structure theory and institution theory in the study of management accounting change. It explores the root sources of the stability and change resistance of management accounting. Using the frameworks of structure theory and institution theory in the study of management accounting, this paper analyses an ERP case applied in Shandong Dong'e E-Jiao Group. It finally summarizes that the structure theory and institution theory in management accounting change are of theoretical guidance to explain the processes and results of management accounting change in Chinese enterprises. |
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| Keywords: | management accounting change institution theory structure theory stability of management accounting system |
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