【精品文档】259关于会计专业有关的外文文献翻译成品：论财务会计与管理会计的融合（中英文双语对照）

《【精品文档】259关于会计专业有关的外文文献翻译成品：论财务会计与管理会计的融合（中英文双语对照）》由会员分享，可在线阅读，更多相关《【精品文档】259关于会计专业有关的外文文献翻译成品：论财务会计与管理会计的融合（中英文双语对照）（36页珍藏版）》请在毕设资料网上搜索。

1、此文档是毕业设计外文翻译成品（ 含英文原文+中文翻译） ，无需调整复杂的格 式！下载之后直接可用，方便快捷！本文价格不贵,也就几十块钱！一辈子也就 一次的事！ 外文标题：ON THE CONVERGENCE OF FINANCIAL ACCOUNTING AND MANAGEMENT ACCOUNTING 外文作者：Jani TAIPALEENM KI，Seppo IK HEIMO 文献出处: SSRN Electronic Journal April 2019 (如觉得年份太老，可 改为近 2 年，毕竟很多毕业生都这样做) 英文 7089 单词，48892 字符(字符就是印刷符)，中文 11

2、445 汉字。 ON THE CONVERGENCE OF FINANCIAL ACCOUNTING AND MANAGEMENT ACCOUNTING ABSTRACT： Both financial accounting (FA) and management accounting (MA) have recently developed towards increased forward-looking perspective. FA has transformed from historical cost accounting for stewardship purposes to f

3、air value accounting for valuation purposes and decision making, and MA from short-term planning and control to strategic planning and control. Based on the analytical model by Hemmer see Tarca, 2004 and IASB, 2008) and between IFRS and US GAAP (since Norwalk Agreement in 2002; see FASB, 2002). On t

4、he other hand it has been observable that e.g. global competition, information technology, consultancy and textbooks have driven the international harmonization and global convergence of management accounting not only at the level of accounting techniques but also in actual doing of management accounting (Granlund Granlund Hartmann Granlund Granlund Granlund Burns Nordmann, 2004). All these converging trends put a pressure on our research efforts to adopt new perception of the relevant field