Management-Accounting-and-Integrated-Information-Systems-管理会计和综合信息系统--外文翻译.doc

From:Rohde. Accounting Information Systems[J]. International Journal ,2007, 40–68
Management Accounting and Integrated Information Systems
Abstract
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 the basis of the theoretical framework literature within seven aspects of the relationship between 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 opportunities, this section will draw attention to a limited number of research opportunities that seem to be the most promising areas of future research.
Keywords: Management Accounting;Integrated Information Systems; performance
role
1.1 Management accounting techniques and the IIS: Analysis-oriented information systems
Unfortunately, it is characteristic of 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 management accounting 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 systems and specialised software seem be better able to support management accounting ( Malmi,2001; Granlund and Malmi,2002).Fortunately, some research is beginning to appear that looks at other components of the IIS than ERP systems (Fahy and Millea, 2001; Hyvonen,2003).
Much more research, however, 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 or 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-oriented information systems support management accounting? How does the use of such systems impact the role and decisions of management accountants and other managers? Research in this area should assist in gaining important new insights since management accounting is largely supported with such software (Malmi, 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 (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; Arnold, 2006).
1.2 Management accounting techniques and the IIS: The promise or peril of integration
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 studies such as the ones conducted by Scapens and Jazayeri (2003) and Dechow and Mouritsen (2005) report that ERP 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 management accounting (Kaplan, 1990; Cooper and Kaplan, 1998).
According to the 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, research on ERP systems and management accounting techniques find that companies choose lower degrees of integration when they implement, for example, the balanced scorecard using specialised software (Malmi, 2001). 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 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 this structure, data for management and financial accounting are integrated.An information system can be integrated along different dimensions. Booth et al. (2000) identify 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 early 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 between integration and different aspects of a management accounting techniques such as activity-based costing and the balanced scorecard? Again, several 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 of abstraction some current research exists (Booth et al., 2000). The survey or experimental methods 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.
1.3 The role of the accountant, the organisation of management accounting and the IIS:
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 of people possess insights into the International Journal of Accounting Information Systems 8 (2007) 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 nonmanagement accountants need and what happens to the design and use of management accounting techniques when shop floor personnel posts to the general ledger and business managers are doing budget revisions. Second, 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 no longer be the domain of management accountants.How will this impact the way 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 appropriate way of uncovering these relationships that seem to be very context dependent and situational.
1.4 Behaviour, use and perceptions and the IIS: Design and use from a functionalist perspective
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 accounting techniques have mostly applied survey or field study methods. Only a few case studies applying a functionalist perspective have been conducted ( Jonsson and Gronlund, 1988; van der Veeken and Wouters, 2002). More research on specific design considerations is needed. How are the IIS 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, 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 that is needed.When studying design and use of the IS in relation to management accounting, the case study method holds potential for helping inform future research. Using this method, the many aspects of
design and use reveal themselves. Experimental methods will be more applicable when a limited set of key variables regarding use are of primary interest.
1.5 Management accounting, IIS and performance: Management accounting as an intermediate
Variable No 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 in 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 management accounting lead to improvements in firm performance? How does better management accounting impact firm performance and under which circumstances? What kind of fit between management accounting and IIS has the largest impact on performance? Inclusion of management accounting as an intermediate variable would enrich the research stream on performance effects. Furthermore, research on how to evaluate performance effects of IISs supporting management accounting is needed. Alternative research methods should be better able to uncover the many intermediate variables between investments in IT and firm performance. The joint hypothesis needs to be split in smaller Rom, C. International Journal of Accounting Information Systems 8 (2007) 63parts (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 of likely performance improvements.

管理会计和综合信息系统
摘要
关于管理会计和综合信息系统前一段的研究已经进行了审查并且有了最新进展。在复习的构架的基础上开发的理论框架在第3节。在此基础上的理论框架内七个方面管理会计之间的关系和综合信息系统研究进展作了综述。许多建议可以被识别为将来的研究基础上的文献复习。而不是发展的全面列表研究机会,本节将提请人们注意,数量有限的研究机会,似乎是最具潜力的领域的未来研究方向。
关键词：管理会计 综合信息系统 性能 作用
1.1管理会计和综合信息系统的分析
当前文献中很大程度上它专注于ERP系统，对综合信息系统的研究少之又少。自研究ERP系统和管理会计技能之间的关系没有找到坚固综合信息系统和管理会计的关系，这造成了管理会计与综合信息系统关系的不透明。这些研究学者中的几位甚至认为信息系统中如扫描电镜(SEM)系统和专门的软件似乎能更好支持管理会计(MalmiGranlund,2001,Malmi,2002)一些研究学者认为似乎还有别的信息系统能够超越甚至替代ERP系(Fahy,2001;Hyvonen,03)然而,更多的研究是必要的。
现在就有存在这样一个机会能够为将来的关系研究提供帮助,就是利用专门的软件为管理会计的提供帮助。这种软件就是ABC平衡计分卡，也称作预算软件。在研究过程中提出这样几个问题：如何平衡计分卡软件中获得Corporater?什么能解释变量的不同方法能够支持ERP系统管理会计信息系统?如何使用这类系统中所起的作用和影响来决策管理会计?如果在这个领域的研究能够帮助获得重要的新见解，(Malmi,2001)。案例分析以及实验方法可以得到应用,以及每一种个性都有其不同的力量(Birnberg et al,1990)。这个研究方法的选择取决于研究的问题(Yin ,1994)。因为许多的研究问题是有关提问,几个研究方法都是适用的。不同的研究方法的应用研究将会加强管理会计的兼容性（Modell,2005; Arnold ,2006)。那么，管理会计是在很大程度上支持这样的软件。
1.2管理会计技术和综合信息系统一体化的承诺或危险
整合综合信息系统的主要特点时，显然是多多益善，但是，现代研究表明，事实未必如此。例如由Scapens,Jazayeri(2003),Dechow和Mouritsen所做的案例研究在2005年得出的报告中指出：企业资源规划系统带给他们这样的高集成度，这几乎是太多了。此外，从功能主义的观点来看,有学者认为，一体化必须争取在不为管理会计牺牲（Kaplan,1990；Cooper and Kaplan,1998）。根据四阶段模型(Kaplan ,1990),信息系统中不完全整合可以更好地支持管理会计的一个试点阶段比完全整合的信息系统更加实用。最后,在研究ERP系统和管理会计技术中发现企业选用平衡计分卡这种较低整合程度的专门软件(Malmi,2001)，研究了数据集成也可以变的更狭窄。Kaplan (1990)认为,目前,信息系统产生财务会计核算的目的是以更好的运用管理会计为目的。Kaplan (1990)希望管理会计是主要的载体,财务会计成本分配,反过来,然后使用这些计算算出的存货的计价。
在这种结构中，数据管理和财务会计资料集成一体。信息系统可以集成沿着不同的维度（2000）。确定三个方面的整合：数据集成，硬件/软件集成和信息整合。此外，Granlund，Malmi(2002)指出的集成度是一个连续统一体。这些早期的研究的基础上，这种融合本身毫无价值，未来研究应解决的问题进行集成达到最佳水平。沿着所有的集成一体化方面的需要要同时具备不同的关系整合与管理会计技术两方面，如作业成本法和平衡记分卡。同样，一些研究方法可应用于自体的知识缺乏，有关研究管理会计和综合信息系统的相关问题可由不同种类的技术和管理会计整合构成。根据不同层次的抽象性同样存在一些当前研究的问题（2000）。调查或实验的方法将是建立在这些研究适用的基础上，当准确的揭露内部管理之间的关系变量、会计技巧和整合，个案研究的方法可能更为合适。
1.3会计师在管理会计与综合信息系统的作用
管理会计中的分散性是目前被许多不同的人所运用,从现场人员、业务经理到车间人员。这些新的群体的人拥有的见解也不尽相同，例如在国际期刊的会计信息系统中Rohde认为在综合信息系统技术的基础上,对管理会计可以质疑,从而导致了两个机会未来的研究方向。首先, 从功能主义的观点来看, 需要哪些技能，非管理会计师会发生什么样的设计和使用管理会计当车间技术人员，以及总分类账和业务经理在做预算修订都需要研究。第二，管理会计作为一种管理技术的作用有可能发生改变。从演员网络理论，综合信息系统和管理会计的角度上正采取新的含义。管理会计可能不再是管理会计师域。这将如何影响管理会计的方式，被认为将管理会计融合在一起，如市场营销，战略等管理领域和组织在这两种情况下，个案研究似乎是最合适的方式揭露这些关系，似乎是非常依赖上下文和情境。
1.4使用和感知综合信息系统
从设计和使用功能主义的角度来看，从综合信息系统和管理的设计会计方法之间的关系进行深入理解，其缺乏使用性。研究综合信息系统和管理会计技术之间的关系大多应用调查或实地研究的方法。只有几个案例研究应用从功能的角度进行了（Jonsson and Gronlund，1988；van der Veeken and Wouters，2002）。具体设计上考虑更多的研究是必要的。如何在综合信息系统和管理会计技术设计的做法上限制从业经验会综合信息系统或管理会计技术的发展，所以要想方设法避免这些从业者限制。同样，更多的综合信息系统技术的使用和管理会计的研究是必要的。从Jonsson and Gronlund（1988）和van der Veeken and Wouters（2002）提出的观点是有价值的，这项研究是有必要的。在研究中设计和管理会计的关系，个案研究使用法认为帮助告知今后的学者进行这项研究是非常有潜力的。使用这种方法，许多方面设计和使用显露出来。实验方法将更加适用于在有限的环境中使用关键变量，会产生兴趣现象。
1.5管理会计和综合信息系统的性能
变量没有一块是研究确定了的综合信息系统之间关于管理会计和企业绩效的。其中，业务流程中间有几个框架在IT之间的投资与经营绩效关系已经被提出（Barua，1995，Dehning and Richardson，2002）。虽然不是主要的业务流程，但管理会计可以被看作是业务流程之一。是否更好的管理会计会导致公司业绩的改善？如何在何种情况下更好地管理公司会计的影响性能？什么样的管理会计和综合信息系统之间的配合对效能影响最大？管理会计作为一个中间夹杂变数将丰富对性能影响的研究流。此外，研究如何评价国际战略研究所的配套管理会计性能的影响是必要的。替代品研究方法应该能够更好地发现了许多中间变量之间的IT投资和企业绩效。会计信息系统国际杂志中Dehning和Richardson认为：联合假设需要在较小环境中进行分割。对研究方法的使用，超出我们对档案展开数据分析显示关键扩大性能方面的了解和可能的表现改善的范围。

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