管理会计和综合信息系统 外文翻译

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1、From:Rohde. Accounting Information SystemsJ. International Journal ,2007, 4068 Management Accounting and Integrated Information Systems Abstract In the Previous section research on management accounting and IIS has been reviewed. The review was structured on the basis of the theoretical framework de

2、veloped in Section 3. On the basis of the theoretical framework literature within seven aspects of the relationship 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

3、 list of research opportunities, this section will draw attention to a limited number of research opportunities that seem to be the most promising areas of future research. Keywords: Management Accounting；Integrated Information Systems； performance role 1.1 Management accounting techniques and the I

4、IS: Analysis-oriented information systems Unfortunately, it is characteristic of the current literature that to a 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 m

5、anagement accounting techniques does not find strong relationships between IIS and management accounting. Several of these studies even argue that analysis-oriented information systems such as SEM systems and specialised software seem be better able to support management accounting ( Malmi,2001； Gra

6、nlund and Malmi,2002).Fortunately, some research is beginning to appear that looks at other components of the IIS than ERP systems (Fahy and Millea, 2001； Hyvonen,2003). Much more research, however, is needed. An opportunity for future research exists especially within the relationship between speci

7、alised software and management accounting techniques. Examples of such software are ABC, BSC or 1 budgeting software. Examples of research questions are: How is the balanced scorecard supported by standard BSC software such as Corporater BSC? What variables can explain the different ways that ERP vs

8、. analysis-oriented information systems support management accounting? How does the use of such systems 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 w

9、ith such software (Malmi, 2001).Survey, case study as well as experimental methods could be applied 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, sev

10、eral research methods would be applicable. Application of different research methods would strengthen the validity of research (Modell, 2005； Arnold, 2006). 1.2 Management accounting techniques and the IIS: The promise or peril of integration Integration seems to be the key characteristic of the IIS

11、, apparently the more the better. But,contemporary research indicates that this is not necessarily the case. Case studies such as the ones conducted 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 alm

12、ost too much. Furthermore,from a functionalist point of view, it is argued that integration must not be 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 c

13、an actually be better at supporting management accounting in a pilot phase than fully integrated information 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

14、 using specialised software (Malmi, 2001). Data integration can also be studied more narrowly. Kaplan (1990) 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 th

15、e primary vehicle for cost 2 allocations and that financial accounting then, in turn, used these calculations 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 e

16、t al. (2000) identify three dimensions of integration: data integration, hard/software integration and information 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 r

17、esearch should address the issue of optimal levels for integration. Is integration along all dimensions of 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, se

18、veral research methods could be applied since the body of knowledge is scarce and different kinds of research questions in relation to management accounting techniques and integration can be posed. Depending on the level of abstraction some current research exists (Booth et al., 2000). The survey or

19、 experimental methods would be applicable when building on these studies. When aiming for uncovering variables within the relationship between management accounting techniques and integration, the case study method may be more appropriate. 1.3 The role of the accountant, the organisation of manageme

20、nt accounting and the IIS: The dispersion of management accounting Management accounting is currently conducted by a host of different people from business managers to shop floor personnel. That these new groups of people possess insights into the International Journal of Accounting Information Syst

21、ems 8 (2007) techniques of management accounting can be questioned, which leads to two opportunities for future research. 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 are doing budget revisions. Second, the role of management accounting as a management technology is likely to change.From the