外文翻譯----管理會計和綜合信息系統(tǒng)

1、<p>　　文 獻 翻 譯</p><p>　　院 </p><p>　　班 級 </p><p>　　學(xué)生姓名 學(xué)號 </p><p>　　譯 文 要

2、求</p><p>　　1、譯文內(nèi)容必須與課題（或?qū)I(yè)）內(nèi)容相關(guān)。</p><p>　　2、外文翻譯后中文不少于1500字。</p><p>　　3、譯文原文（或復(fù)印件）應(yīng)附在譯文后備查。</p><p>　　譯 文 評 閱</p><p>　　導(dǎo)師評語（應(yīng)根據(jù)學(xué)?！白g文要求”，對學(xué)生外文翻譯的準(zhǔn)確性、翻譯數(shù)量以

3、及譯文的文字表述情況等作具體的評價）</p><p>　　指導(dǎo)教師： </p><p><b>　　年 月 日</b></p><p>　　管理會計和綜合信息系統(tǒng)</p><p><b>　　1.未來的研究方向</b></p><p>　　在關(guān)于

4、管理會計和IIS前一段的研究已經(jīng)進行了審查。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)上在七個方面之間的關(guān)系管理會計和IIS進行了審查。未來研究的許多建議，可以確定在文獻回顧的基礎(chǔ)。而不是開發(fā)一個全面的清單研究機會，本節(jié)將提請人們注意一個數(shù)量有限的研究機會這似乎是未來研究的最有前途的領(lǐng)域。</p><p>　　1.1 管理會計技術(shù)和IIS：面向分析的信息系統(tǒng) 不幸的是，它是目前的

5、文獻，要在很大程度上它著重于特征ERP系統(tǒng)。有限的研究已進行了對IIS中的其他組件。這似乎因為研究不透明論ERP系統(tǒng)與管理會計的關(guān)系技術(shù)沒有找到IIS和管理會計之間的牢固關(guān)系。幾種這些研究甚至認為，如掃描電鏡系統(tǒng)和分析為導(dǎo)向的信息系統(tǒng)專門的軟件似乎能夠更好地支持管理會計（如見馬爾米，2001年Granlund及馬爾米，2002）。幸運的是，一些研究也開始出現(xiàn)在其他的IIS組件，看起來比ERP系統(tǒng)（如：法希和Millea，2001年; H

6、yvönen，2003）。更多的研究，然而，是必要的。未來研究的機會存在，特別是在關(guān)系專門的軟件和管理會計方法。這種軟件的例子美國廣播公司，BSC或預(yù)算軟件。研究問題的例子包括：如何平衡記分卡支持標(biāo)準(zhǔn)，如Corporater平衡計分卡平衡計分卡軟件？哪些變量可以解釋不同的方式，ERP的對比分析為導(dǎo)向的信息管理系統(tǒng)支持會計？如何使用這種系統(tǒng)的影響和決定作用管理會計和其他管理人員？在這方面的研究應(yīng)協(xié)助爭取因為管理會計核算的重要的新

7、見解，主要是這些軟件支持（例如馬爾米，2001）。調(diào)</p><p>　　設(shè)計和使用功能主義的角度來看，從一IIS中的一個之間關(guān)系的深入理解和管理的設(shè)計會計方法，其使用缺乏。研究與IIS和關(guān)系管理會計技術(shù)大多應(yīng)用調(diào)查或?qū)嵉匮芯康姆椒?。只有幾個案例研究應(yīng)用從功能的角度進行了（如喬森和Grönlund，1988年;凡得Veeken和武泰，2002）。具體設(shè)計上考慮更多的研究是必要的。如何在IIS和管理會計技

8、術(shù)設(shè)計的做法？做什么限制從業(yè)經(jīng)驗關(guān)于IIS或管理會計技術(shù)？如何規(guī)避這些從業(yè)者限制？同樣，更多的IIS技術(shù)的使用和管理會計的研究是必要的。從瓊森和Grönlund（1988）和van der Veeken和武泰（2002）提出的觀點有價值的，但更喜歡這項研究是必要的。在研究中設(shè)計和管理會計的關(guān)系，個案研究使用法認為幫助告知今后的研究潛力。使用這種方法，許多方面設(shè)計和使用顯露出來。實驗方法將更加適用于在有限的時關(guān)于使用的關(guān)鍵變量是

9、主要興趣。1.5 管理會計，IIS和性能：管理會計作為一個中間 變量沒有一塊是研究確定了研究的IIS之間的關(guān)系管理會計和企業(yè)績效。其中業(yè)務(wù)流程中間幾個框架在IT之間的投資與經(jīng)營績效關(guān)系已經(jīng)被提出（如Barua等。1995年Deh</p><p><b>　　附加說明：</b></p><p>　　以上這篇文獻翻譯節(jié)選自：《管理會計和綜合信息系統(tǒng)》的有關(guān)內(nèi)容。

10、</p><p>　　Management accounting and integrated information systems </p><p>　　1. Directions for future research</p><p>　　In the Previous section research on management accounting and

11、 IIS has been reviewed. The review was structured on the basis of the theoretical framework developed in Section 3. On the basis of the theoretical framework literature within seven aspects of the relationship between<

12、;/p><p>　　management accounting and IIS was reviewed. Many suggestions for future research can be identified on the basis of the literature review. Rather than developing a comprehensive list of research opport

13、unities, this section will draw attention to a limited number of research opportunities</p><p>　　that seem to be the most promising areas of future research.</p><p>　　1.1. Management accounting

14、techniques and the IIS: Analysis-oriented information systems</p><p>　　Unfortunately, it is characteristic of the current literature that to a large extent it focuses on ERP systems. Limited research has bee

15、n conducted on other components of the IIS. This seems opaque since research on the relationship between ERP systems and management accounting</p><p>　　techniques does not find strong relationships between I

16、IS and management accounting. Several of these studies even argue that analysis-oriented information systems such as SEM systems and specialised software seem be better able to support management accounting (see e.g. Mal

17、mi,2001; Granlund and Malmi, 2002).Fortunately, some research is beginning to appear that looks at other components of the IIS than ERP systems (e.g. Fahy and Millea, 2001; Hyvönen, 2003). Much more research, howeve

18、r,</p><p>　　is needed. An opportunity for future research exists especially within the relationship between specialised software and management accounting techniques. Examples of such software are ABC, BSC o

19、r budgeting software. Examples of research questions are: How is the balanced scorecard supported by standard BSC software such as Corporater BSC? What variables can explain the different ways that ERP vs. analysis-orien

20、ted information systems support management accounting? How does the use of such syste</p><p>　　(e.g. Malmi, 2001).Survey, case study as well as experimental methods could be applied and each offers different

21、 strengths (Birnberg et al., 1990). The choice of research method depends on the research question</p><p>　　(Yin, 1994, p. 6). Since several research questions are relevant to ask, several research methods w

22、ould be applicable. Application of different research methods would strengthen the validity of research (Modell, 2005; Arnold, 2006).</p><p>　　1.2. Management accounting techniques and the IIS: The promise o

23、r peril of integration</p><p>　　Integration seems to be the key characteristic of the IIS, apparently the more the better. But,contemporary research indicates that this is not necessarily the case. Case stud

24、ies such as the ones conducted by Scapens and Jazayeri (2003) and Dechow and Mouritsen (2005) report that ERP</p><p>　　systems bring with them such a high degree of integration that it is almost too much. Fu

25、rthermore,from a functionalist point of view, it is argued that integration must not be strived for at the sacrifice of management accounting (Kaplan, 1990; Cooper and Kaplan, 1998). According to the</p><p>

26、　　four-stage model (Kaplan, 1990), information systems that are not fully integrated can actually be better at supporting management accounting in a pilot phase than fully integrated information systems. Finally, researc

27、h on ERP systems and management accounting techniques find that</p><p>　　companies choose lower degrees of integration when they implement, for example, the balanced scorecard using specialised software (Mal

28、mi, 2001).</p><p>　　Data integration can also be studied more narrowly. Kaplan (1990) argues that, at present,information produced for financial accounting purposes is used for management accounting purposes

29、 as well. Kaplan (1990) would prefer that management accounting was the primary vehicle for cost allocations and that financial accounting then, in turn, used these calculations for inventory valuation, et cetera. In thi

30、s structure, data for management and financial accounting are integrated.An information syste</p><p>　　identify three dimensions of integration: data integration, hard/software integration and information in

31、tegration. Furthermore, Granlund and Malmi (2002) note that the level of integration is a continuum. Building on these early studies, that integration is not valuable per se, future research should address the issue of o

32、ptimal levels for integration. Is integration along all dimensions of integration needed? What is the relationship between integration and different aspects of a management acc</p><p>　　scorecard? Again, sev

33、eral research methods could be applied since the body of knowledge is scarce and different kinds of research questions in relation to management accounting techniques and integration can be posed. Depending on the level

34、of abstraction some current research exists</p><p>　　(Booth et al., 2000). The survey or experimental methods would be applicable when building on these studies. When aiming for uncovering variables within t

35、he relationship between management accounting techniques and integration, the case study method may be more appropriate.</p><p>　　5.3. The role of the accountant, the organisation of management accounting an

36、d the IIS: </p><p>　　The dispersion of management accounting Management accounting is currently conducted by a host of different people from business managers to shop floor personnel. That these new groups o

37、f people possess insights into the 62 A. Rom, C. Rohde / International Journal of Accounting Information Systems 8 (2007) 40–68 techniques of management accounting can be questioned, which leads to two opportunities for

38、future research. First, from a functionalist point of view, research is needed on what skills </p><p>　　Second, the role of management accounting as a management technology is likely to change.From the persp

39、ective of actor-network theory, IIS and management accounting are now taking on new meanings. Management accounting may no longer be the domain of management accountants.</p><p>　　How will this impact the wa

40、y that management accounting is perceived? Will management accounting fuse together with other management domains such as marketing, strategy and organisation? In both cases, case study research seems to be the most appr

41、opriate way of uncovering these relationships that seem to be very context dependent and situational.</p><p>　　5.4. Behaviour, use and perceptions and the IIS: Design and use from a functionalist perspective

42、</p><p>　　An in-depth understanding of the relationship between IIS and the design of managementaccounting techniques and their use is lacking. Studies on the relationship between IIS and management accounti

43、ng techniques have mostly applied survey or field study methods. Only a</p><p>　　few case studies applying a functionalist perspective have been conducted (e.g. Jönsson and Grönlund, 1988; van der

44、Veeken and Wouters, 2002).</p><p>　　More research on specific design considerations is needed. How are the IIS and management accounting techniques designed in practice? What limitations do practitioners exp

45、erience regarding IIS or management accounting techniques? How do practitioners circumvent these limitations? Similarly, more research on the use of IIS and management accounting techniques is needed.The insights from J&

46、#246;nsson and Grönlund (1988) and van der Veeken and Wouters (2002) are valuable, but much more research like tha</p><p>　　design and use reveal themselves. Experimental methods will be more applicable

47、 when a limited set of key variables regarding use are of primary interest.</p><p>　　5.5. Management accounting, IIS and performance: Management accounting as an intermediate</p><p>　　Variable N

48、o piece of research was identified that studied the relationship between IIS, management accounting and firm performance. Several frameworks in which business processes intermediate the relationship between investments i

49、n IT and performance have been proposed (e.g. Barua et al.,1995; Dehning and Richardson, 2002). Although not a primary business process, management accounting can be considered one of the business processes. Does better

50、management accounting lead to improvements in firm</p><p>　　variable would enrich the research stream on performance effects. Furthermore, research on how to evaluate performance effects of IISs supporting m

51、anagement accounting is needed.</p><p>　　Alternative research methods should be better able to uncover the many intermediate variables between investments in IT and firm performance. The joint hypothesis nee

52、ds to be split in smaller Rom, C. Rohde / International Journal of Accounting Information Systems 8 (2007) 40–68 63parts (Dehning and Richardson, 2002). The use of research methods that expand beyond archival data analy