【 財(cái)務(wù)預(yù)測管理系統(tǒng)的設(shè)計(jì)與開發(fā)】外文翻譯

1、重 慶 理 工工 大 學(xué)文 獻(xiàn) 翻 譯二級(jí)學(xué)院 班 級(jí) 學(xué)生姓名 學(xué)號(hào) 譯 文 要要 求1、譯文內(nèi)容必必須與課題（或或?qū)I(yè)）內(nèi)容容相關(guān)。2、外文翻譯后后中文不少于于1500字字。3、譯文原文（或或復(fù)印件）應(yīng)應(yīng)附在譯文后后備查。 譯 文 評(píng)評(píng) 閱導(dǎo)師評(píng)語（應(yīng)根根據(jù)學(xué)校“譯文要求”，對(duì)學(xué)生外外文翻譯的準(zhǔn)準(zhǔn)確性、翻譯譯數(shù)量以及譯譯文的文字表表述情況等作作具體的評(píng)價(jià)價(jià)）指導(dǎo)教師： 年 月 日日管理會(huì)計(jì)和綜合合信息系統(tǒng)1.未來的研究究方向在關(guān)于管理會(huì)計(jì)計(jì)和IIS前前一段的研究究已經(jīng)進(jìn)行了了審查。該審審查的結(jié)構(gòu)上上的第3節(jié)發(fā)發(fā)展的理論框框架的基礎(chǔ)。論論文學(xué)的理論論框架的基礎(chǔ)礎(chǔ)上在七個(gè)方方面之間的關(guān)關(guān)系管理

2、會(huì)計(jì)計(jì)和IIS進(jìn)進(jìn)行了審查。未未來研究的許許多建議，可可以確定在文文獻(xiàn)回顧的基基礎(chǔ)。而不是是開發(fā)一個(gè)全全面的清單研研究機(jī)會(huì)，本本節(jié)將提請(qǐng)人人們注意一個(gè)個(gè)數(shù)量有限的的研究機(jī)會(huì)這這似乎是未來來研究的最有有前途的領(lǐng)域域。1.1 管理會(huì)會(huì)計(jì)技術(shù)和IIIS：面向向分析的信息息系統(tǒng) 不幸的是是，它是目前前的文獻(xiàn)，要要在很大程度度上它著重于于特征ERPP系統(tǒng)。有限限的研究已進(jìn)進(jìn)行了對(duì)IIIS中的其他他組件。這似似乎因?yàn)檠芯烤坎煌该髡揈ERP系統(tǒng)與與管理會(huì)計(jì)的的關(guān)系技術(shù)沒沒有找到IIIS和管理會(huì)會(huì)計(jì)之間的牢牢固關(guān)系。幾幾種這些研究究甚至認(rèn)為，如如掃描電鏡系系統(tǒng)和分析為為導(dǎo)向的信息息系統(tǒng)專門的的軟件似乎能能夠更

3、好地支支持管理會(huì)計(jì)計(jì)（如見馬爾爾米，20001年Graanlundd及馬爾米，22002）。幸幸運(yùn)的是，一一些研究也開開始出現(xiàn)在其其他的IISS組件，看起起來比ERPP系統(tǒng)（如：法希和Miillea，22001年; Hyvnen，22003）。更更多的研究，然然而，是必要要的。未來研研究的機(jī)會(huì)存存在，特別是是在關(guān)系專門門的軟件和管管理會(huì)計(jì)方法法。這種軟件件的例子美國國廣播公司，BBSC或預(yù)算算軟件。研究究問題的例子子包括：如何何平衡記分卡卡支持標(biāo)準(zhǔn)，如如Corpooraterr平衡計(jì)分卡卡平衡計(jì)分卡卡軟件？哪些些變量可以解解釋不同的方方式，ERPP的對(duì)比分析析為導(dǎo)向的信信息管理系統(tǒng)統(tǒng)支持會(huì)計(jì)？

4、如何使用這這種系統(tǒng)的影影響和決定作作用管理會(huì)計(jì)計(jì)和其他管理理人員？在這這方面的研究究應(yīng)協(xié)助爭取取因?yàn)楣芾頃?huì)會(huì)計(jì)核算的重重要的新見解解，主要是這這些軟件支持持（例如馬爾爾米，20001）。調(diào)查查，個(gè)案研究究以及實(shí)驗(yàn)方方法可提供不不同的應(yīng)用，每每優(yōu)勢（Biirnberrg等。，11990）。對(duì)對(duì)研究方法的的選擇取決于于所研究的問問題（尹，11994年，第第6頁）。由由于有關(guān)的幾幾個(gè)研究問題題要問，一些些研究方法將將適用。不同同研究方法的的應(yīng)用將加強(qiáng)強(qiáng)其有效性研研究（潛行，22005年阿阿諾德，20006）。11.2 管理理會(huì)計(jì)技術(shù)和和IIS：一一體化的承諾諾或危險(xiǎn) 整合似似乎是在IIIS的主要特特

5、點(diǎn)，顯然是是多多益善。但但是，現(xiàn)代研研究表明，這這是事實(shí)未必必如此。如那那些案例研究究由Scappens和JJazayeeri（20003）和DDechoww和Mourritsenn以后記得進(jìn)進(jìn)行（20005年）的報(bào)報(bào)告，企業(yè)資資源規(guī)劃系統(tǒng)統(tǒng)帶給他們這這樣的高集成成度，這幾乎乎是太多了。此此外，從功能能主義的觀點(diǎn)點(diǎn)來看，有人人認(rèn)為，一體體化必須爭取取在不為管理理會(huì)計(jì)的犧牲牲（卡普蘭，11990年;庫珀和卡普普蘭，19998）。據(jù)四四階段模型（卡卡普蘭，19990年），信信息不完全的的系統(tǒng)集成，其其實(shí)是可以更更好的是支持持不是完全集集成的管理會(huì)會(huì)計(jì)信息中試試階段系統(tǒng)。最最后，在ERRP系統(tǒng)和管管

6、理會(huì)計(jì)方法法研究發(fā)現(xiàn)，公公司選擇的一一體化程度較較低時(shí)，實(shí)施施，例如，平平衡記分卡使使用專門的軟軟件（馬爾米米，20011）。數(shù)據(jù)集集成，也可以以研究更狹隘隘。卡普蘭（11990）認(rèn)認(rèn)為，目前，財(cái)財(cái)務(wù)會(huì)計(jì)信息息生產(chǎn)的目的的是用于管理理會(huì)計(jì)用途以以及?？ㄆ仗m蘭（19900）寧愿管理理會(huì)計(jì)是首要要車輛的成本本分?jǐn)偤拓?cái)務(wù)務(wù)會(huì)計(jì)那么，反反過來，利用用這些計(jì)算所所存貨的計(jì)價(jià)價(jià)，等等。在在這種結(jié)構(gòu)中中，管理和財(cái)財(cái)務(wù)會(huì)計(jì)資料料集成。信息息系統(tǒng)可以集集成沿著不同同的尺寸。攤攤位等。 （22000年）確確定三個(gè)方面面的整合：數(shù)數(shù)據(jù)集成，硬硬件/軟件集集成和信息整整合。此外，GGranluund及馬爾爾米（200

7、02）指出的的集成度是一一個(gè)統(tǒng)一體。這這些早期的研研究的基礎(chǔ)上上，這種融合合本身不值錢錢，未來研究究應(yīng)解決的問問題進(jìn)行集成成的最佳水平平。沿著所有有的集成一體體化方面需要要的？之間有有什么不同的的關(guān)系整合與與一個(gè)管理會(huì)會(huì)計(jì)技術(shù)方面面，如作業(yè)成成本法和平衡衡記分卡？同同樣，一些研研究方法可應(yīng)應(yīng)用于自體的的知識(shí)缺乏，有有關(guān)研究問題題的不同種類類的技術(shù)和管管理會(huì)計(jì)整合合可以構(gòu)成。根根據(jù)不同層次次的抽象存在在一些當(dāng)前研研究（攤位等等。，20000）。調(diào)查查或?qū)嶒?yàn)的方方法將是建立立在適用時(shí)這這些研究。當(dāng)當(dāng)瞄準(zhǔn)揭露內(nèi)內(nèi)部管理之間間的關(guān)系變量量會(huì)計(jì)技巧和和整合，個(gè)案案研究的方法法可能更為合合適。1.33 該

8、會(huì)計(jì)師師的作用，管管理會(huì)計(jì)和IIIS組織： 分散散的管理會(huì)計(jì)計(jì)，管理會(huì)計(jì)是是目前進(jìn)行的的由不同的人人從業(yè)務(wù)主機(jī)機(jī)，經(jīng)理到車間間人員。這樣樣的人進(jìn)入這這些新的群體體擁有的見解解62答：羅羅，三羅德/會(huì)計(jì)信息系系統(tǒng)國際雜志志8（20007）40-68管理會(huì)會(huì)計(jì)的技術(shù)可可以被質(zhì)疑，這這導(dǎo)致兩個(gè)機(jī)機(jī)會(huì)未來的研研究。首先，從從功能主義的的觀點(diǎn)來看，研研究，需要哪哪些技能，非非管理會(huì)計(jì)師師需要和會(huì)發(fā)發(fā)生什么的設(shè)設(shè)計(jì)和使用的的管理會(huì)計(jì)當(dāng)當(dāng)車間技術(shù)人人員職位，以以總分類帳和和業(yè)務(wù)經(jīng)理在在做預(yù)算修訂訂。第二，管管理會(huì)計(jì)作為為一種管理技技術(shù)的作用有有可能發(fā)生改改變。從演員員網(wǎng)絡(luò)理論，IIIS和管理理會(huì)計(jì)的角度度上

9、正采取新新的含義。管管理會(huì)計(jì)可能能不再是管理理會(huì)計(jì)師域。這這將如何影響響管理會(huì)計(jì)的的方式，被認(rèn)認(rèn)為？將管理理會(huì)計(jì)融合在在一起，如市市場營銷，戰(zhàn)戰(zhàn)略等管理領(lǐng)領(lǐng)域和組織？在這兩種情情況下，個(gè)案案研究似乎是是最合適的方方式揭露這些些關(guān)系，似乎乎是非常依賴賴上下文和情情境。5.44 行為，使用用和感知和IIIS設(shè)計(jì)和使用功能能主義的角度度來看，從一一IIS中的的一個(gè)之間關(guān)關(guān)系的深入理理解和管理的的設(shè)計(jì)會(huì)計(jì)方方法，其使用用缺乏。研究究與IIS和和關(guān)系管理會(huì)會(huì)計(jì)技術(shù)大多多應(yīng)用調(diào)查或或?qū)嵉匮芯康牡姆椒?。只有有幾個(gè)案例研研究應(yīng)用從功功能的角度進(jìn)進(jìn)行了（如喬喬森和Grnlundd，19888年;凡得VVeeke

10、nn和武泰，22002）。具具體設(shè)計(jì)上考考慮更多的研研究是必要的的。如何在IIIS和管理理會(huì)計(jì)技術(shù)設(shè)設(shè)計(jì)的做法？做什么限制制從業(yè)經(jīng)驗(yàn)關(guān)關(guān)于IIS或或管理會(huì)計(jì)技技術(shù)？如何規(guī)規(guī)避這些從業(yè)業(yè)者限制？同同樣，更多的的IIS技術(shù)術(shù)的使用和管管理會(huì)計(jì)的研研究是必要的的。從瓊森和和Grnlundd（19888）和vann der Veekeen和武泰（22002）提提出的觀點(diǎn)有有價(jià)值的，但但更喜歡這項(xiàng)項(xiàng)研究是必要要的。在研究究中設(shè)計(jì)和管管理會(huì)計(jì)的關(guān)關(guān)系，個(gè)案研研究使用法認(rèn)認(rèn)為幫助告知知今后的研究究潛力。使用用這種方法，許許多方面設(shè)計(jì)計(jì)和使用顯露露出來。實(shí)驗(yàn)驗(yàn)方法將更加加適用于在有有限的時(shí)關(guān)于于使用的關(guān)鍵鍵變

11、量是主要要興趣。1.5 管理會(huì)計(jì)，IIIS和性能能：管理會(huì)計(jì)計(jì)作為一個(gè)中中間 變量沒有一一塊是研究確確定了研究的的IIS之間間的關(guān)系管理理會(huì)計(jì)和企業(yè)業(yè)績效。其中中業(yè)務(wù)流程中中間幾個(gè)框架架在IT之間間的投資與經(jīng)經(jīng)營績效關(guān)系系已經(jīng)被提出出（如Barrua等。11995年DDehninng和Ricchardsson，20002）。雖雖然不是主要要的業(yè)務(wù)流程程，管理會(huì)計(jì)計(jì)可以被看作作是業(yè)務(wù)流程程之一。是否否更好的管理理會(huì)計(jì)導(dǎo)致公公司業(yè)績的改改善？如何更更好地管理公公司會(huì)計(jì)的影影響性能及在在何種情況下下？什么樣的的管理會(huì)計(jì)之之間的配合和和IIS對(duì)效效能影響最大大？管理會(huì)計(jì)計(jì)作為一個(gè)中中間夾雜變數(shù)數(shù)將豐富

12、對(duì)性性能影響的研研究流。此外外，研究如何何評(píng)價(jià)國際戰(zhàn)戰(zhàn)略研究所的的配套管理會(huì)會(huì)計(jì)性能的影影響是必要的的。替代品研研究方法應(yīng)該該能夠更好地地發(fā)現(xiàn)了許多多中間變量之之間的IT投投資和企業(yè)績績效。聯(lián)合假假設(shè)需要在較較小的分割，答：羅，三三羅德/會(huì)計(jì)計(jì)信息系統(tǒng)國國際雜志8（22007）440-68 63parrts乙（DDehninng和Ricchardsson，20002）。對(duì)對(duì)研究方法的的使用，超出出檔案展開數(shù)數(shù)據(jù)分析顯示示關(guān)鍵擴(kuò)大我我們對(duì)性能方方面的了解受受影響和可能能的表現(xiàn)改善善的主要來源源。 HYPERLINK /dictionary?source=translation&hl=zh-CN&

13、q=5.%20Directions%20for%20future%20research%20%20%20%20In%20the%20Previous%20section%20research%20on%20management%20accounting%20and%20IIS%20has%20been%20reviewed.%20The%20%20%20%20review%20was%20structured%20on%20the%20basis%20of%20the%20theoretical%20framework%20developed%20in%20Section%203.%20On%

14、20the%20%20%20%20basis%20of%20the%20theoretical%20framework%20literature%20within%20seven%20aspects%20of%20the%20relationship%20between%20%20%20%20management%20accounting%20and%20IIS%20was%20reviewed.%20Many%20suggestions%20for%20future%20research%20can%20be%20%20%20%20identified%20on%20the%20basis%

15、20of%20the%20literature%20review.%20Rather%20than%20developing%20a%20comprehensive%20list%20of%20%20%20%20research%20opportunities,%20this%20section%20will%20draw%20attention%20to%20a%20limited%20number%20of%20research%20opportunities%20%20%20%20that%20seem%20to%20be%20the%20most%20promising%20areas

16、%20of%20future%20research.%20%20%20%205.1.%20Management%20accounting%20techniques%20and%20the%20IIS:%20Analysis-oriented%20information%20systems%20%20%20%20Unfortunately,%20it%20is%20characteristic%20of%20the%20current%20literature%20that%20to%20a%20large%20extent%20it%20focuses%20on%20%20%20%20ERP%

17、20systems.%20Limited%20research%20has%20been%20conducted%20on%20other%20components%20of%20the%20IIS.%20This%20seems%20%20%20%20opaque%20since%20research%20on%20the%20relationship%20between%20ERP%20systems%20and%20management%20accounting%20%20%20%20techniques%20does%20not%20find%20strong%20relationsh

18、ips%20between%20IIS%20and%20management%20accounting.%20Several%20of%20%20%20%20these%20studies%20even%20argue%20that%20analysis-oriented%20information%20systems%20such%20as%20SEM%20systems%20and%20%20%20%20specialised%20software%20seem%20be%20better%20able%20to%20support%20management%20accounting%20

19、(see%20e.g.%20Malmi,%20%20%20%202001;%20Granlund%20and%20Malmi,%202002).%20%20%20%20Fortunately,%20some%20research%20is%20beginning%20to%20appear%20that%20looks%20at%20other%20components%20of%20the%20IIS%20%20%20%20than%20ERP%20systems%20(e.g.%20Fahy%20and%20Millea,%202001;%20Hyvnen,%202003).%20Much

20、%20more%20research,%20however,%20%20%20%20is%20needed.%20An%20opportunity%20for%20future%20research%20exists%20especially%20within%20the%20relationship%20between%20%20%20%20specialised%20software%20and%20management%20accounting%20techniques.%20Examples%20of%20such%20software%20are%20%20%20%20ABC,%20

21、BSC%20or%20budgeting%20software.%20Examples%20of%20research%20questions%20are:%20How%20is%20the%20balanced%20%20%20%20scorecard%20supported%20by%20standard%20BSC%20software%20such%20as%20Corporater%20BSC?%20What%20variables%20can%20%20%20%20explain%20the%20different%20ways%20that%20ERP%20vs.%20analy

22、sis-oriented%20information%20systems%20support%20management%20%20%20%20accounting?%20How%20does%20the%20use%20of%20such%20systems%20impact%20the%20role%20and%20decisions%20of%20%20%20%20management%20accountants%20and%20other%20managers?%20Research%20in%20this%20area%20should%20assist%20in%20gaining%

23、20%20%20%20important%20new%20insights%20since%20management%20accounting%20is%20largely%20supported%20with%20such%20software%20%20%20%20(e.g.%20Malmi,%202001).%20%20%20%20Survey,%20case%20study%20as%20well%20as%20experimental%20methods%20could%20be%20applied%20and%20each%20offers%20different%20%20%20

24、%20strengths%20(Birnberg%20et%20al.,%201990).%20The%20choice%20of%20research%20method%20depends%20on%20the%20research%20question%20%20%20%20(Yin,%201994,%20p.%206).%20Since%20several%20research%20questions%20are%20relevant%20to%20ask,%20several%20research%20methods%20%20%20%20would%20be%20applicable

25、.%20Application%20of%20different%20research%20methods%20would%20strengthen%20the%20validity%20of%20%20%20%20research%20(Modell,%202005;%20Arnold,%202006).%20%20%20%205.2.%20Management%20accounting%20techniques%20and%20the%20IIS:%20The%20promise%20or%20peril%20of%20integration%20%20%20%20Integration%

26、20seems%20to%20be%20the%20key%20characteristic%20of%20the%20IIS,%20apparently%20the%20more%20the%20better.%20But,%20%20%20%20contemporary%20research%20indicates%20that%20this%20is%20not%20necessarily%20the%20case.%20Case%20studies%20such%20as%20the%20ones%20%20%20%20conducted%20by%20Scapens%20and%20

27、Jazayeri%20(2003)%20and%20Dechow%20and%20Mouritsen%20(2005)%20report%20that%20ERP%20%20%20%20systems%20bring%20with%20them%20such%20a%20high%20degree%20of%20integration%20that%20it%20is%20almost%20too%20much.%20Furthermore,%20%20%20%20from%20a%20functionalist%20point%20of%20view,%20it%20is%20argued%

28、20that%20integration%20must%20not%20be%20strived%20for%20at%20the%20%20%20%20sacrifice%20of%20management%20accounting%20(Kaplan,%201990;%20Cooper%20and%20Kaplan,%201998).%20According%20to%20the%20%20%20%20four-stage%20model%20(Kaplan,%201990),%20information%20systems%20that%20are%20not%20fully%20int

29、egrated%20can%20actually%20be%20%20%20%20better%20at%20supporting%20management%20accounting%20in%20a%20pilot%20phase%20than%20fully%20integrated%20information%20%20%20%20systems.%20Finally,%20research%20on%20ERP%20systems%20and%20management%20accounting%20techniques%20find%20that%20%20%20%20companie

30、s%20choose%20lower%20degrees%20of%20integration%20when%20they%20implement,%20for%20example,%20the%20balanced%20%20%20%20scorecard%20using%20specialised%20software%20(Malmi,%202001).%20%20%20%20Data%20integration%20can%20also%20be%20studied%20more%20narrowly.%20Kaplan%20(1990)%20argues%20that,%20at%2

31、0present,%20%20%20%20information%20produced%20for%20financi 附加說明：以上這篇文獻(xiàn)翻翻譯節(jié)選自：管理會(huì)計(jì)計(jì)和綜合信息息系統(tǒng)的有有關(guān)內(nèi)容。Managemmentaccouuntinggand integgratedd inforrmatioon sysstems 1. Direectionns forr futuure reesearcchIn the Previious ssectioon ressearchh on mmanageement accouuntingg and IIS hhas beeen reevieweed. Th

32、he revieew wass struuctureed on the bbasis of thhe theeoretiical fframewwork ddevelooped iin Secction 3. Onn the basiss of tthe thheorettical frameework literraturee withhin seeven aaspectts of the rrelatiionshiip bettweenmanagemment aaccounnting and IIIS waas revviewedd. Manny sugggestiions ffor fu

33、uture reseaarch ccan bee identtifiedd on tthe baasis oof thee liteeraturre revview. Ratheer thaan devvelopiing a comprrehenssive llist oof reseaarch oopporttunitiies, tthis ssectioon willl draaw atttentioon to a limmited numbeer of reseaarch oopporttunitiiesthat seeem too be tthe moost prromisiing a

34、rreas oof futture rresearrch.1.1. Maanagemment aaccounnting technniquess and the IIIS: AAnalyssis-orrienteed infformattion ssystemmsUnfortuunatelly, itt is ccharaccterisstic oof thee currrent lliteraature that to a largee exteent itt focuuses oon ERP ssystemms. Liimitedd reseearch has bbeen cconducc

35、ted oon othher coomponeents oof thee IIS. Thiss seemms opaquue sinnce reesearcch on the rrelatiionshiip bettween ERP ssystemms andd manaagemennt acccountiingtechniqques ddoes nnot fiind sttrong relattionshhips bbetweeen IISS and managgementt accoountinng. Seeverall of thesee studdies eeven aargue th

36、at analyysis-oorientted innformaation systeems suuch ass SEM systeems annd speciialiseed sofftwaree seemm be bbetterr ablee to ssupporrt mannagemeent acccountting (see ee.g. MMalmi,2001; Grannlund and MMalmi, 20022).Forrtunattely, some reseaarch iis begginninng to appeaar thaat loooks att otheer com

37、mponennts off the IIS than ERP ssystemms (e.g. Faahy annd Milllea, 2001; Hyvnen, 2003). Mucch morre ressearchh, howwever,is needded. AAn oppportunnity ffor fuuture reseaarch eexistss espeeciallly witthin tthe reelatioonshipp betwween speciialiseed sofftwaree and managgementt accoountinng tecchniquue

38、s. EExamplles off suchh softtware are ABC, BSC oor buddgetinng sofftwaree. Exaampless of rresearrch quuestioons arre: Hoow is the bbalancced scoreecard suppoorted by sttandarrd BSCC softtware such as Coorporaater BBSC? WWhat vvariabbles ccan explaain thhe diffferennt wayys thaat ERPP vs. analyysis-o

39、orientted innformaation systeems suupportt manaagemennt accouuntingg? Howw doess the use oof succh sysstems impacct thee rolee and decissions of managgementt accoountannts annd othher maanagerrs? Reesearcch in this area shoulld asssist iin gaiining imporrtant new iinsighhts siince mmanageement accou

40、untingg is llargelly suppporteed witth succh sofftwaree(e.g. MMalmi, 20011).Surrvey, case studyy as wwell aas expperimeental methoods coould bbe appplied and eeach oofferss diffferentt strenngths (Birnnberg et all., 19990). The cchoicee of rresearrch meethod depennds onn the reseaarch qquestiion(Yin

41、, 11994, p. 6). Sinnce seeverall reseearch questtions are rrelevaant too ask, seveeral rresearrch meethodss wouldd be aappliccable. Appllicatiion off diffferentt reseearch methoods woould sstrenggthen the vvalidiity off reseaarch (Modelll, 20005; AArnoldd, 20006).1.2. Maanagemment aaccounnting techn

42、niquess and the IIIS: TThe prromisee or pperil of inntegraationIntegraation seemss to bbe thee key charaacteriistic of thhe IISS, appparenttly thhe morre thee bettter. BBut,coontempporaryy reseearch indiccates that this is noot neccessarrily tthe caase. CCase sstudiees succh as the oones conduucted

43、by Sccapenss and Jazayyeri (2003) and Dechoow andd Mourritsenn (20005) reeport that ERPsystemss brinng witth theem succh a hhigh ddegreee of iintegrrationn thatt it iis almmost ttoo muuch. FFurtheermoree,fromm a fuunctioonalisst poiint off vieww, it is arrgued that integgratioon musst nott be sstriv

44、eed forr at tthe sacriifice of maanagemment aaccounnting (Kapllan, 11990; Coopeer andd Kapllan, 11998). Accoordingg to tthefour-sttage mmodel (Kapllan, 11990), infoormatiion syystemss thatt are not ffully integgratedd can actuaally bbe betteer at suppoortingg manaagemennt acccountiing inn a piilot p

45、phase than fullyy inteegrateed infformattion systeems. FFinallly, reesearcch on ERP ssystemms andd manaagemennt acccountiing teechniqques ffind tthatcompaniies chhoose lowerr degrrees oof inttegrattion wwhen tthey iimplemment, for eexamplle, thhe ballancedd scoreecard usingg speccialissed sooftwarre

46、 (Maalmi, 2001).Data inntegraation can aalso bbe stuudied more narroowly. Kaplaan (19990) aarguess thatt, at preseent,innformaation produuced ffor fiinanciial acccountting ppurposses iss usedd for managgementt accoountinng purpooses aas welll. Kaaplan (19900) wouuld prrefer that managgementt accooun

47、tinng wass the primaary vehiccle foor cosst alllocatiions aand thhat fiinanciial acccountting tthen, in tuurn, uused tthese calcuulatioons foor invenntory valuaation, et cceteraa. In this struccture, dataa for managgementt and finanncial accouuntingg are integgratedd.An iinformmationn systtem caan b

48、e integgratedd alonng diffferennt dimmensioons. BBooth et all. (20000)identiffy thrree diimensiions oof inttegrattion: data integgratioon, haard/sooftwarre inttegrattion aand innformaation integgratioon. Fuurtherrmore, Grannlund and MMalmi (20022) notte thaat thee leveel of integgratioon is a contii

49、nuum. Buillding on thhese eearly studiies, tthat iintegrrationn is nnot vaaluablle perr se, futurre reseaarch sshouldd addrress tthe isssue oof opttimal levells forr inteegratiion. IIs inttegrattion aalong all dimennsionss of iintegrrationn needded? WWhat iis thee relaationsship bbetweeen inttegratt

50、ion aand diiffereent aspeccts off a maanagemment aaccounnting technniquess suchh as aactiviity-baased ccostinng andd the balanncedscorecaard? Againn, sevveral reseaarch mmethodds couuld bee appllied ssince the bbody oof knoowledgge is scarcce andd diffeerent kindss of rresearrch quuestioons inn rela

51、ation to maanagemment aaccounnting technniquess and integgratioon cann be pposed. Depeendingg on tthe leevel oof absstracttion ssome ccurrennt ressearchh exissts(Booth et all., 20000). The ssurveyy or eexperiimentaal metthods wouldd be aappliccable when buildding oon thesee studdies. When aiminng fo

52、rr uncooverinng varriablees witthin tthe reelatioonshipp betwween mmanageement accouuntingg techhniquees andd inteegratiion, tthe caase sttudy mmethodd may be moore appproprriate.5.3. Thhe rolle of the aaccounntant, the organnisatiion off manaagemennt acccountiing annd thee IIS: The disspersiion off

53、 manaagemennt acccountiing Managgementt accoountinng is curreently conduucted by a host of diiffereent peeople from businness managgers tto shoop flooor peersonnnel. TThat tthese new ggroupss of ppeoplee posssess iinsighhts innto thhe 62 A. Rom, C. RRohde / Intternattionall Jourrnal oof Acccountiing

54、 Innformaation Systeems 8 (20077) 4068 technniquess of mmanageement accouuntingg can be quuestiooned, whichh leadds to two oopporttunitiies foor futurre ressearchh. Firrst, ffrom aa funcctionaalist pointt of vview, reseaarch iis neeeded oon whaat skiills nnonmannagemeent accouuntantts neeed andd wha

55、tt happpens tto thee desiign annd usee of mmanageement accouuntingg technniquess whenn shopp flooor perrsonneel possts too the generral leedger and bbusineess maanagerrs are ddoing budgeet revvisionns.Second, the role of maanagemment aaccounnting as a managgementt techhnologgy is likelly to changge.

56、Froom thee persspectiive off actoor-nettwork theorry, IIIS andd manaagemennt acccountiing arre noww takiing onn new mmeaninngs. MManageement accouuntingg may no loonger be thhe dommain oof mannagemeent acccounttants.How willl thiis imppact tthe waay thaat mannagemeent acccountting iis perrceiveed? W

57、iill maanagemment accouuntingg fusee togeether with otherr manaagemennt dommains such as maarketiing, sstrateegy annd organnisatiion? IIn botth casses, ccase sstudy reseaarch sseems to bee the most approopriatte wayy of uuncoveering thesee relaationsships that seem to bee veryy conttext ddependdent

58、aand siituatiional.5.4. Beehavioour, uuse annd perrceptiions aand thhe IISS: Dessign aand usse froom a ffunctiionaliist peerspecctiveAn in-ddepth underrstandding oof thee relaationsship bbetweeen IISS and the ddesignn of mmanageementaaccounnting technniquess and theirr use is laackingg. Stuudies on

59、thhe rellationnship betweeen IIIS andd managgementt accoountinng tecchniquues haave moostly appliied suurvey or fiield sstudy methoods. OOnly aafew casse stuudies applyying aa funcctionaalist persppectivve havve beeen connducteed (e.g. Jnssonn and Grnllund, 1988; van der VVeekenn and Wouteers, 22002

60、).More reesearcch on speciific ddesignn conssideraationss is nneededd. Howw are the IIIS annd mannagemeent accouuntingg techhniquees dessignedd in ppractiice? WWhat llimitaationss do ppractiitioneers exxperieence regarrding IIS oor mannagemeent acccountting ttechniiques? How do prractittionerrs cirr