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会计基础管理控制制度系统英文文献和翻译 第5页

更新时间:2014-5-29:  来源:毕业论文
While successful CI companies have clearly demonstrated performance advantages, the process of conversion to a CI culture has proved to be difficult in practice.  Despite a long history of using  accounting  information  to  justify  operating  decisions,  accounting  validation  for  CI implementation and management is deferred to extended reporting periods. WCM implementation assessment, for example, may take 18 to 24 months.

Introducing a new business culture requires employees to learn a new “way to do things.” Oftentimes, the prospect of learning and changing is met with resistance. Agents resist change activities when their tolerance for risk is exceeded.  This paper demonstrates a MCS designed to 本文来自辣.文,论-文·网原文请找腾讯3249.114 learning  theory  in  order  to  achieve  efficient productivity expansion and increased profitability. An innovative action research approach  is employed  to  implement  the  combination  of  these  theoretical  solutions  in  a  manufacturing environment.

Finally,  a caveat  needs  to  be offered. CI introduces  a  dramatic  change in  the day-to-day operating  culture of  a business.  Contingency theory suggests  that  there is  no  generalizable superior  design  solution  for  all  management  accounting  and  control  situations.  However, techniques such as WCM tend to introduce a  universal approach where the opportunities for strategic adaptation are bounded by the length of the accounting  assessments.   Ijiri and Itami argue that  longer adaptation  reporting periods  lead  to  less  efficient  productivity  expansion. Operationalization  of  this  theoretical  insight  to  the  implementation  of  CI  offers  potential evidence of this inefficiency in the resistance to CI implementation and the incremental approach to change adopted by some organizations.

Quattrone  and  Hopper  (2001),  however,  also  noted  the  results  of  different  implementation approaches   in   practice.   Contrasting   the   implementation   of   SAP   in   two   multinational organizations, a prescriptive approach involving a redesign of processes to coincide with “world class” practices, was contrasted with an  incremental approach, installing SAP to fit existing practices and to continue incrementally.  They concluded that “control is then no longer about prescribing ‘right’ courses of action but describing ‘possible’ courses of action.”  Following on Munro’s “centers of discretion,” they argue that research is needed to study “how  accounting destabilizes organizations” within the context of creating knowledge. To complement and extend Quattrone and  Hopper,  we conclude that when  complete knowledge of cause and effect is available, proscriptive solutions may be suitable.  However, when uncertainty exists, room for creative, adaptive accounting solutions must be provided.会计从业人员继续教育培训心得体会

This conclusion leads to additional insight.  Might, in fact, some of the cultural resistance to the implementation of CI cultures be optimal?  Might, in fact, the global implementation of CI tools create inefficiencies that would  not occur with an incremental solution? Unfortunately, the converse could be argued as well. Upton and Kim (1998) found a propensity for successful improvement strategies to continue even when providing declining returns.  Thus, an inefficient productivity expansion path may evolve when the in-process reports alone are used to provide CI guidance.

The approach advocated in this paper has thus far proved to be promising in just one situation. Further analysis and research is both justified and necessary to examine the generalizability of this CI-MCS.  However, success from a single application need not be completely generalizable to advance knowledge or benefit from such  research (Kaplan 1998) because solutions evolve with practice.  The acceptance and value of such research will be demonstrated in its continued use.

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