第二學(xué)期ma期末考paper analysis適應(yīng)現(xiàn)在的新business環(huán)境

2ABC:AHistoricaldevelopmentofmanagementChangingexternalenvironment(modernbusinessenvironment,lowcost)traditionalmanagementaccountingtechniques不能business環(huán)境因此發(fā)展出ABCIncreasinglevelsofOutputmeasuresnolongeradequateasabasisforapportioningoverheadtounitsofproductionGlorified(美化absorptionIsstillgroundedinacostpushapproach.(StillDoesnottakeaccountofresearchanddevelopment/productdevelopmentcostsBasedinaproductionenvironment(ascomparedwithJustanothermanagementfad(時尚)pushedbyabsorptioncosting沒區(qū)別Costlyto改變managementcost收集方法,修改ITpowerMaintopicpaper(titleauthor Bjornenakand Bjornenakand Dugdale Synopsis(researchmethodandrefute Bhimaniand HorshamfactoryABCABCwellused

Liturereview(ABCarticleBjornenakand Bjornenakand MainBhimaniandPiggott1992ABCshiftstherelativeauthorityandpowerbaseofmanagersExplorethebehavioralandorganizationalconsequenceswhichcanariseinaonceithasimplementedABCandtoexaminesucheffectswithintheofpredefinedexpectationsaboutachangeinaccountingABC對一個企業(yè)預(yù)期目標(biāo)的影提出采取新方法不僅會使企業(yè)accountingfunction的supportFactorymanagersviewedtheABCresultingcostsasconfirmingtheirsuspicionsaboutthe'real'costofproducts,andwereabletocommentonreasonsfortheirmagnitudebasedonoperationalfactor.Thestudyindicatesthatattheorganizationallevel,thescopeofmanagementaccountingextendsbeyondtheChangedperceptionofaccountingfinance→enhancedprofitconsciousnessAlteredpowerBjornenakandMitc2002Liturereview–mostlyUS(quants)UK(qual)DrivenbyconsultantsandpractitionerGaininsightsintohowABCstarted,howithasbeencommunicated,howithasbeenresearched,howitisconstituted,howithasgeneratedattentionandhowithasdevelopedandchanged.supporta.ABC/M’spublishhasgrownquicklyandhasconsistentlyforoveradecade. highproportionofauthorshipfromtheaccountingpractitionerandconsultancyconstituenciesb.Thediffusion()patternforABC/Mlitureshowsacharacteristic‘fadandfashion’shape(Abrahamson,1991).ABC：tativeapproachestoresearchandagreaterpropensityfortheorydevelopment英國：ReviewsandfieldstudieshavebeenmoreItconfirmsthenumericaldominanceoftheoutputoftheconsultinggenreanditslocationprimarilyoutsideofoftheacademicresearch ture.structurefragmentationisalsoevidencedthroughthemarkeddistinctioninorientationbetweenpractitionerandpractitionerandacademic ture.Thereisalackinterfacebetweenthetwodemonstratedbythelackofrecognitionanduseoftheresultsofacademicmoderationbytheconsultant/practitionergroup(whoremainfocusedonapropagationofthetechnique).→dominatedbypractitionersandconsultantsdriverworkAcademicliture:morecriticalRelationtothePPTandtheOther6balancedscoredLimitationsofFinancialperformanceBackwardShort-termoriented,ignoreothermeasurescriticaltolong-termgoals&profitsNarrowfocus,ignoresothercriticalvariables(onlyfocusonfinancialvariables)Encouragemanagergamingmanagersfinancialratio做出有損長遠(yuǎn)目標(biāo)的事Goalincongruenceshort-term&long-term)目標(biāo)不Tools/approachestoaddressthese:發(fā)展：1Late1980’s之前Systemfocusonfinancialmeasuresof

exclusiveofcostreduction(專注于減少Ignorekeycompetitiveadvantagevariables(忽略關(guān)鍵因E.ductquality,reliabilitydelivery,aftersalesservice,customersatisfactionKeypartsofmanydifferenttypesofstrategiesE.g.employee2)1990’sIntegratefinancial&non-financialmeasuresofStrategicTheperformancepyramid(金字塔)Theperformanceprism(棱鏡)Thebalancedscorecard(Kan&NortonBalancescorecard(underlyingprinciples)Dominantstrategicperformancemanagementframework(widespreaduse/popularity)定義Astrategicmanagementtoolthatintegratesfinancialandnon-financialmeasuresofperformanceinasingleconcise(簡明的)report,withtheaimofincorporatingperformancemeasurementwithinthestrategicmanagementprocess.Integratefinancial&non-financialmeasuresofoperationalobjectives將組織的愿景和戰(zhàn)略轉(zhuǎn)化為經(jīng)營目Performancemeasuresfor4Financial(tosucceedfinancially,howshouldweappeartoourshareholders?)Customer(toachieveourvisionhowshouldweappeartoourcustomers?)Internalbusiness(tosatisfyshareholdersandcustomers,whatbusinessprocessesmustweexcelat?)Learning&Growth(toachieveourvision,howwillwesustainourabilitytochangeandimprove?)Objective→Measurement→Target→InitiativeBSCperformancelagFinancial/resultsofpastactions(決策很久IndicatewhetherstrategyisbeingleadNon-financialDriversoffuturefinancialperformanceLimitationofBringstogetherinasinglereportfoursComprehensiveframeworkfortranslationofstrategicgoalsintoperformancemeasuresHelpsmanagersconsideralltheimportantoperationalmeasurestogether

toachievementofscorecardobjectivesandAchievementofobjectivesandtargetsbasedonTimedimension?(Importanttoincorporatetime-Cause-and-effectrelationship–ambiguous,theoreticalunderpinning?Empiricalsupport?OmissionofimportantMaintopicpaper(titleauthorNorreklit2000criticalysisNorreklit2003ARhetoricalysisNorreklitetal2008criticalSynopsis(researchmethodandrefuteNorreklit2000criticalysisofsomeofitsNorreklit2003ARhetorical使用了argumentationysis,通過argumentationstrength來判斷。分析了chapter1Norreklitetal2008criticalMainNorreklit2000criticalysisofsomeofitsCause-and-effectrelationshipBSC是否能將戰(zhàn)略和manageroperationalmetricsImprovementstoBSC(BSCnotonlymeasurementsystem,butalsoastrategiccontrol觀點supportandnogenerallawexistsfromwhichactionsaredrivenfinality(unambiguous)＞causalitynotacausalbutratheralogicalrelationship(customersatisfactiondoesnotnecessarilyyieldgoodfinancial因此BSCassumptionsinvalid，導(dǎo)致對performanceindicators做出錯誤期望，最后導(dǎo)致次優(yōu)Support:Olveetal.,Follesdaletal.,BSCisnotavalidstrategicmanagementKan&Norton’scontrolmodelisahierarchical(分級的)top-downmodelandthatisnoteasilyrootedinadynamicenvironmentorintheorganizationGapbetweenstrategyexpressedintheactionactuallyundertaken&strategynned(a導(dǎo)致了戰(zhàn)略實際實施和計劃之間有g(shù)ap)、Accountingdata&financialcalculus(微積分)arenecessarytoconstitutingtherealityofcompaniesnon-financialmeasurements間關(guān)系定位為causal，itmaybeusefultoestablishcoherence(連貫性)betweenmeasurements(coherenceysis&coherencecontrol)將result-orientedperformanceindicatorNorreklit2003ARhetoricalBSCwidelyused?convincingtheorypersuasiverhetoric(有說服力的言辭)的結(jié)果？Soundargumentation(主要講了什么是ethos,logosandpathos)Whetheritusesanappropriatecombinationofethos(社會道德，價值觀),logos(理性)andpathos(力)whenappealingtoitsreadersReviewingthecommunicativesituationoftheCommunicativesituationaroundthebalancedscorecardisrelatedtoacademia,whichrequiresthetexttoappealmuchtologosandtosomeextenttopathos.(但是根據(jù)后面的研究，它了它的communicativesituation)ThecompositionofchapterThecompositionofthetextdoesnotsatisfythe

rationalimpression;insteaditdrawsattentionandcreatesadrama.Itappealsprimarilytotheemotionsoftheaudience(pathos)andlesstotheirreason(logos).Thestylisticdeviceandformofargumentationappliedinchapter1BSCmakesextensiveuseofogies(類比法),metaphors(隱喻)andmetonymy(轉(zhuǎn)喻).Thiscreatesvariation,drawsattentionandappealstobothemotions(pathos)andreason(logos).Itviolates()therulesofsoundargumentation.→theauthorsrelyonpathosratherthanlogosArgumentations缺乏說服力(repeatedlyuntenableandopentointerpretation/fullofpostulatesandcontainsfewexplicitarguments)yzetheactualgenre(體裁)oftheOurconclusionisthatthesignalsaroundthebalancedscorecardareambiguous.Itisrelatedtoacademia,butitviolatestherequirementsofsoundargumentation.Rhetoricisakeymanagementtool,bothresearchersandmanagershaveto ebetteratsellingtheoriesandmodelsinawaythatispersuasiveyetconvincing.原因Someofthemanagementtheory&ideashaveprovedhelpfulandeffectiveCompanieslikeresearchersneedstorylingandOrganizationsandtheiremployeesneedtoshowthemselvesandtheirsurroundingsthattheyareincontroloftheuncertaintyinvolvedintheirjobsManagementisaformofperformanceart(BSCtheorybeingveryopentointerpretationandtherebygivingthereadersanopportunitytoconstructtheirowntheoriesConcludesthatthetextisnotsoconvincingaspersuasive-afuturecharacteristicofthegenre(體裁)ofmanagementguru(管理大師)textsNorreklitetal2008criticalMainattractionsofHowtheseapparentadvantagesleadto觀點supportandDriversoflong-termProvidesameansfortranslatingcorporatevision&strategyintomeaningfulmeasuresformanagerandemployeesalikeControlandcoordinatedecisionmaking→supportcommunicationofstrategyanditsimplementationLinkingtogetherofmeasurementsfrom4sinacausalchainCause-and-effectiveisBSCeffectiveness’sessential(因為non-financialareastobeusedaspredictorsoffuture NotfitallbusinessMultiplemeasures→trade-offsandclashes(權(quán)衡折中和)areinevitable(不可避免)managermeasures相對重要性，所以很可能會感到confused,BSC并不能很好的MisleadingcauseandTimingCause-and-effectrelationshipManagerWhatyoumeasureisnotalwayswhatyouMeasurement/達到objectiveTreatingaperformancemeasurementsystemasanexplorativeandinctivelearningapproachformanagementratherthanthemechanicallearningsystemthatBSCassumes.Performancesystem:basedoncloseobservationandhowwellitdepictsthephenomenaitpurportsto因