會(huì)計(jì)專業(yè)外文翻譯----管理會(huì)計(jì)和綜合信息系統(tǒng)

1、<p>　　管理會(huì)計(jì)和綜合信息系統(tǒng)</p><p><b>　　1.未來(lái)的研究方向</b></p><p>　　在關(guān)于管理會(huì)計(jì)和IIS前一段的研究已經(jīng)進(jìn)行了審查。該審查的結(jié)構(gòu)上的第3節(jié)發(fā)展的理論框架的基礎(chǔ)。論文學(xué)的理論框架的基礎(chǔ)上在七個(gè)方面之間的關(guān)系管理會(huì)計(jì)和IIS進(jìn)行了審查。未來(lái)研究的許多建議，可以確定在文獻(xiàn)回顧的基礎(chǔ)。而不是開(kāi)發(fā)一個(gè)全面的清單研究機(jī)會(huì)，

2、本節(jié)將提請(qǐng)人們注意一個(gè)數(shù)量有限的研究機(jī)會(huì)這似乎是未來(lái)研究的最有前途的領(lǐng)域。</p><p>　　1.1 管理會(huì)計(jì)技術(shù)和IIS：面向分析的信息系統(tǒng) 不幸的是，它是目前的文獻(xiàn)，要在很大程度上它著重于特征ERP系統(tǒng)。有限的研究已進(jìn)行了對(duì)IIS中的其他組件。這似乎因?yàn)檠芯坎煌该髡揈RP系統(tǒng)與管理會(huì)計(jì)的關(guān)系技術(shù)沒(méi)有找到IIS和管理會(huì)計(jì)之間的牢固關(guān)系。幾種這些研究甚至認(rèn)為，如掃描電鏡系統(tǒng)和分析為導(dǎo)向的信息系統(tǒng)專門的軟

3、件似乎能夠更好地支持管理會(huì)計(jì)（如見(jiàn)馬爾米，2001年Granlund及馬爾米，2002）。幸運(yùn)的是，一些研究也開(kāi)始出現(xiàn)在其他的IIS組件，看起來(lái)比ERP系統(tǒng)（如：法希和Millea，2001年; Hyvönen，2003）。更多的研究，然而，是必要的。未來(lái)研究的機(jī)會(huì)存在，特別是在關(guān)系專門的軟件和管理會(huì)計(jì)方法。這種軟件的例子美國(guó)廣播公司，BSC或預(yù)算軟件。研究問(wèn)題的例子包括：如何平衡記分卡支持標(biāo)準(zhǔn)，如Corporater平衡計(jì)分

4、卡平衡計(jì)分卡軟件？哪些變量可以解釋不同的方式，ERP的對(duì)比分析為導(dǎo)向的信息管理系統(tǒng)支持會(huì)計(jì)？如何使用這種系統(tǒng)的影響和決定作用管理會(huì)計(jì)和其他管理人員？在這方面的研究應(yīng)協(xié)助爭(zhēng)取因?yàn)楣芾頃?huì)計(jì)核算的重要的新見(jiàn)解，主要是這些軟件支持（例如馬爾米，2001）。調(diào)</p><p>　　設(shè)計(jì)和使用功能主義的角度來(lái)看，從一IIS中的一個(gè)之間關(guān)系的深入理解和管理的設(shè)計(jì)會(huì)計(jì)方法，其使用缺乏。研究與IIS和關(guān)系管理會(huì)計(jì)技術(shù)大多應(yīng)用調(diào)查或

5、實(shí)地研究的方法。只有幾個(gè)案例研究應(yīng)用從功能的角度進(jìn)行了（如喬森和Grönlund，1988年;凡得Veeken和武泰，2002）。具體設(shè)計(jì)上考慮更多的研究是必要的。如何在IIS和管理會(huì)計(jì)技術(shù)設(shè)計(jì)的做法？做什么限制從業(yè)經(jīng)驗(yàn)關(guān)于IIS或管理會(huì)計(jì)技術(shù)？如何規(guī)避這些從業(yè)者限制？同樣，更多的IIS技術(shù)的使用和管理會(huì)計(jì)的研究是必要的。從瓊森和Grönlund（1988）和van der Veeken和武泰（2002）提出的觀點(diǎn)有

6、價(jià)值的，但更喜歡這項(xiàng)研究是必要的。在研究中設(shè)計(jì)和管理會(huì)計(jì)的關(guān)系，個(gè)案研究使用法認(rèn)為幫助告知今后的研究潛力。使用這種方法，許多方面設(shè)計(jì)和使用顯露出來(lái)。實(shí)驗(yàn)方法將更加適用于在有限的時(shí)關(guān)于使用的關(guān)鍵變量是主要興趣。1.5 管理會(huì)計(jì)，IIS和性能：管理會(huì)計(jì)作為一個(gè)中間 變量沒(méi)有一塊是研究確定了研究的IIS之間的關(guān)系管理會(huì)計(jì)和企業(yè)績(jī)效。其中業(yè)務(wù)流程中間幾個(gè)框架在IT之間的投資與經(jīng)營(yíng)績(jī)效關(guān)系已經(jīng)被提出（如Barua等。1995年Deh&l

7、t;/p><p><b>　　附加說(shuō)明：</b></p><p>　　以上這篇文獻(xiàn)翻譯節(jié)選自：《管理會(huì)計(jì)和綜合信息系統(tǒng)》的有關(guān)內(nèi)容。</p><p>　　Management accounting and integrated information systems </p><p>　　1. Directions for

8、future research</p><p>　　In the Previous section research on management accounting and IIS has been reviewed. The review was structured on the basis of the theoretical framework developed in Section 3. On th

9、e basis of the theoretical framework literature within seven aspects of the relationship between</p><p>　　management accounting and IIS was reviewed. Many suggestions for future research can be identified on

10、 the basis of the literature review. Rather than developing a comprehensive list of research opportunities, this section will draw attention to a limited number of research opportunities</p><p>　　that seem t

11、o be the most promising areas of future research.</p><p>　　1.1. Management accounting techniques and the IIS: Analysis-oriented information systems</p><p>　　Unfortunately, it is characteristic o

12、f the current literature that to a large extent it focuses on ERP systems. Limited research has been conducted on other components of the IIS. This seems opaque since research on the relationship between ERP systems and

13、management accounting</p><p>　　techniques does not find strong relationships between IIS and management accounting. Several of these studies even argue that analysis-oriented information systems such as SEM

14、systems and specialised software seem be better able to support management accounting (see e.g. Malmi,2001; Granlund and Malmi, 2002).Fortunately, some research is beginning to appear that looks at other components of th

15、e IIS than ERP systems (e.g. Fahy and Millea, 2001; Hyvönen, 2003). Much more research, however,</p><p>　　is needed. An opportunity for future research exists especially within the relationship between

16、specialised software and management accounting techniques. Examples of such software are ABC, BSC or budgeting software. Examples of research questions are: How is the balanced scorecard supported by standard BSC softwar

17、e such as Corporater BSC? What variables can explain the different ways that ERP vs. analysis-oriented information systems support management accounting? How does the use of such syste</p><p>　　(e.g. Malmi,

18、2001).Survey, case study as well as experimental methods could be applied and each offers different strengths (Birnberg et al., 1990). The choice of research method depends on the research question</p><p>　　

19、(Yin, 1994, p. 6). Since several research questions are relevant to ask, several research methods would be applicable. Application of different research methods would strengthen the validity of research (Modell, 2005; Ar

20、nold, 2006).</p><p>　　1.2. Management accounting techniques and the IIS: The promise or peril of integration</p><p>　　Integration seems to be the key characteristic of the IIS, apparently the mo

21、re the better. But,contemporary research indicates that this is not necessarily the case. Case studies such as the ones conducted by Scapens and Jazayeri (2003) and Dechow and Mouritsen (2005) report that ERP</p>

22、<p>　　systems bring with them such a high degree of integration that it is almost too much. Furthermore,from a functionalist point of view, it is argued that integration must not be strived for at the sacrifice of m

23、anagement accounting (Kaplan, 1990; Cooper and Kaplan, 1998). According to the</p><p>　　four-stage model (Kaplan, 1990), information systems that are not fully integrated can actually be better at supporting

24、 management accounting in a pilot phase than fully integrated information systems. Finally, research on ERP systems and management accounting techniques find that</p><p>　　companies choose lower degrees of i

25、ntegration when they implement, for example, the balanced scorecard using specialised software (Malmi, 2001).</p><p>　　Data integration can also be studied more narrowly. Kaplan (1990) argues that, at presen

26、t,information produced for financial accounting purposes is used for management accounting purposes as well. Kaplan (1990) would prefer that management accounting was the primary vehicle for cost allocations and that fin

27、ancial accounting then, in turn, used these calculations for inventory valuation, et cetera. In this structure, data for management and financial accounting are integrated.An information syste</p><p>　　ident

28、ify three dimensions of integration: data integration, hard/software integration and information integration. Furthermore, Granlund and Malmi (2002) note that the level of integration is a continuum. Building on these ea

29、rly studies, that integration is not valuable per se, future research should address the issue of optimal levels for integration. Is integration along all dimensions of integration needed? What is the relationship betwee

30、n integration and different aspects of a management acc</p><p>　　scorecard? Again, several research methods could be applied since the body of knowledge is scarce and different kinds of research questions in

31、 relation to management accounting techniques and integration can be posed. Depending on the level of abstraction some current research exists</p><p>　　(Booth et al., 2000). The survey or experimental method

32、s would be applicable when building on these studies. When aiming for uncovering variables within the relationship between management accounting techniques and integration, the case study method may be more appropriate.&

33、lt;/p><p>　　5.3. The role of the accountant, the organisation of management accounting and the IIS: </p><p>　　The dispersion of management accounting Management accounting is currently conducted by

34、 a host of different people from business managers to shop floor personnel. That these new groups of people possess insights into the 62 A. Rom, C. Rohde / International Journal of Accounting Information Systems 8 (2007)

35、 40–68 techniques of management accounting can be questioned, which leads to two opportunities for future research. First, from a functionalist point of view, research is needed on what skills </p><p>　　Seco

36、nd, the role of management accounting as a management technology is likely to change.From the perspective of actor-network theory, IIS and management accounting are now taking on new meanings. Management accounting may n

37、o longer be the domain of management accountants.</p><p>　　How will this impact the way that management accounting is perceived? Will management accounting fuse together with other management domains such as

38、 marketing, strategy and organisation? In both cases, case study research seems to be the most appropriate way of uncovering these relationships that seem to be very context dependent and situational.</p><p>

39、;　　5.4. Behaviour, use and perceptions and the IIS: Design and use from a functionalist perspective</p><p>　　An in-depth understanding of the relationship between IIS and the design of managementaccounting t

40、echniques and their use is lacking. Studies on the relationship between IIS and management accounting techniques have mostly applied survey or field study methods. Only a</p><p>　　few case studies applying a

41、 functionalist perspective have been conducted (e.g. Jönsson and Grönlund, 1988; van der Veeken and Wouters, 2002).</p><p>　　More research on specific design considerations is needed. How are the I

42、IS and management accounting techniques designed in practice? What limitations do practitioners experience regarding IIS or management accounting techniques? How do practitioners circumvent these limitations? Similarly,

43、more research on the use of IIS and management accounting techniques is needed.The insights from Jönsson and Grönlund (1988) and van der Veeken and Wouters (2002) are valuable, but much more research like tha&l

44、t;/p><p>　　design and use reveal themselves. Experimental methods will be more applicable when a limited set of key variables regarding use are of primary interest.</p><p>　　5.5. Management account

45、ing, IIS and performance: Management accounting as an intermediate</p><p>　　Variable No piece of research was identified that studied the relationship between IIS, management accounting and firm performance.

46、 Several frameworks in which business processes intermediate the relationship between investments in IT and performance have been proposed (e.g. Barua et al.,1995; Dehning and Richardson, 2002). Although not a primary bu

47、siness process, management accounting can be considered one of the business processes. Does better management accounting lead to improvements in firm</p><p>　　variable would enrich the research stream on per

48、formance effects. Furthermore, research on how to evaluate performance effects of IISs supporting management accounting is needed.</p><p>　　Alternative research methods should be better able to uncover the m

49、any intermediate variables between investments in IT and firm performance. The joint hypothesis needs to be split in smaller Rom, C. Rohde / International Journal of Accounting Information Systems 8 (2007) 40–68 63parts

50、 (Dehning and Richardson, 2002). The use of research methods that expand beyond archival data analysis appear critical to expanding our understanding of the dimensions of performance affected and the key sources o</p&