One of the primary factors responsible for CI implementation failures is cultural resistance (Samson 1997; Kotter and Heskett 1992). This 本文来自辣.文,论-文·网原文请找腾讯32-49114 strategies can occur when employment contracts are not aligned with corporate strategies. One solution to such resistance is to provide more compensation to agents in order to match the level of risk that they bear. Alternatively, this paper suggests modifying the MCS in order to reduce agency risk and make contracting more efficient. MCSs can assist in the formation and implementation of new management strategies (Simons 1995; Langfield-Smith 1997). They may use rule-based, standardized procedures within formal hierarchical structures, or they may use informal relationships characterized by cooperative personal interactions (Merchant 1985) as in a business culture.
As employment contracts are designed by a company facing strategic change, flexibl MCSs are most appropriate (Simons 1990; Chapman 1998). The preferred result is a cooperative approach to strategic change in a work environment of mutual trust. Where trust is sufficient, cultural change tends to proceed effectively. Where trust is insufficient, changes are likely to be resisted (Chenhall and Langfield-Smith 2003). The strategic design of the MCS can increase the level of trust among co-workers and facilitate their successful adaptation to change.
Since accounting profitability is a common normative value for most business cultures (Irani et al. 2003) accounting-based employment contracts are viable for both existing cultures and CI cultures. Consequently, accounting as the well-established dominant form of contracting (Sunder 2002) in business organizations should be considered when other methodologies fail (Lambert 2001).
Unfortunately, even when cultural change succeeds, financial improvement is not necessarily guaranteed. One Texas oil-drilling equipment company that was awarded the Malcolm Baldridge quality award from the U.S. Department of Commerce later sought Chapter 11 protection (Kaplan 1992). This indicates that even successful implementations may, in the extreme, become economic failures without sufficient accounting. Thus, to improve implementation and reduce economic failure, the CI-AIS must provide both cultural change and CI decision support.
First, this paper discusses the culture shift necessary for successful CI implementation. Then, previous research is used to design an adaptive MCS that will both enable, complement, and support the new CI culture (Adler and Borys 1996, Ahrens and Chapman 2004) and at the same time guide efficient CI productivity expansion learning models. Such an MCS is the focus of this paper.温度自动控制系统原理图及源程序
MANAGEMENT BY EXCEPTION AND STANDARD COSTING
While few organizations operate at the extreme of a scientific management approach, this dominant paradigm significantly influences the design and operating conditions of most organizations to a greater or lesser extent. This discussion examines the conditions at the extremes which will provide insights into factors influencing performance without defining them in all specific conditions. Regardless of the degree of impact, the management of in-process costs in a CI culture is inconsistent with本文来自辣.文,论-文·网原文请找腾讯3249.114 traditional use of standard costs in budgeting systems.
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