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学术论文对管理会计的科目比较

论文作者:www.51lunwen.org论文属性:学期论文 termpaper登出时间:2016-02-25编辑:zhaotianyun点击率:5154

论文字数:1075论文编号:org201602231331184471语种:英语 English地区:澳大利亚价格:免费论文

关键词:管理会计management accounting调整预算

摘要:摘要:本文主要讲述了比较和对比两个学术论文提出的课程,他们是任务的不确定性和其与预算参与和互动预算强调:一些方法论的问题和实证调查。

管理会计的比较学术论文的主题
Comparison of academic papers on subject of management Accounting


在这篇文章中,我们将比较和对比两个学术论文提出的课程,他们是任务的不确定性和其与预算参与和互动预算强调:一些方法论的问题和实证调查(在以下的第三页中提及)和“基于活动的成本核算和中央大学开销成本分配:一个案例研究”(在以下的第六页中提及)。我们将主要专注于主题,角色理论、方法、模式和方法使用两个学术论文。此外,我们将批评的优势的结论,方法的优缺点并给出结论。

首先,两个学术论文的主题是对管理会计的范围。论文3类布劳内尔和赫斯特(《会计研究》杂志,1986年秋季)是当任务不确定性较低,低预算参与应该伴随低预算强调有效管理性能。然而,结果是不会当任务不确定性高。本文旨在找到一个强有力的支持假说通过使用测量和取样方法和管理性能的变化。另一方面,论文6检查ABC大学会计系统的发展和评估的贡献来解决与中央间接成本分配系统相关的问题。演员使用ABC方法研究开发和应用在南安普顿大学的图书馆。结果显示利用ABC模型来分配间接成本的差异之间的学术能力比现有系统。

其次,第三页中的理论是权变理论,而作业成本理论用于第六页中。或有管理会计理论的基本模型涉及到临时变量和组织结构定义会计技术行为在不同的环境和技术。

In this paper, we will compare and contrast two academic papers presented on the courses, they are Task uncertainty and its interaction with budgetary participation and budget emphasis: some methodological issues and empirical investigation' (hereinafter referred to as Paper 3) and 'Activity-Based Costing and Central Overhead Cost Allocation in Universities: A case study' (hereinafter referred to as Paper 6). We will mainly concentrate on subject matter, role of theory, methodology, paradigm and methods using in two academic papers. Moreover, we will criticize the strengths of conclusions, the strengths and weaknesses of approach and give the conclusion.


First of all, the subject matter in two academic papers is both on the range of management accounting. Paper 3 re-examines Brownell and Hirst (Journal of Accounting Research, Autumn 1986) that is when task uncertainty is low, low budget participation should be accompanies by low budget emphasis for effective managerial performance. However, the results are not expected to hold when task uncertainty is high. The paper aimed to find a strong support for the hypothesis by using variations in measurement and sampling methods and managerial performance. On the other hand, Paper 6 examines the development of ABC in the university accounting system and evaluates the contribution to solve the problems associated with central overhead cost allocation systems. A cast study using ABC methodology was developed and applied in the library of the University of Southampton. The results showed the differences by using ABC model to allocate overhead costs between academic faculties compared to the existing system.


Secondly, the role of theory in Paper 3 is Contingent Theory whereas Activity-Based Costing Theory is used in Paper 6. The basic model of Contingent theory of management accounting involves the contingent variables and organizational structure to define accounting technical behavior in different environment and technology. Thus, the managerial effectiveness will be greatly improved. In this paper, the author examines whether there is a connection between variables such as task uncertainty, budget participation and budget emphasis to support the hypothesis. However, Paper 6 uses the ABC theory to develop a model in the library services of University of Southampton. The ABC theory identify the activities in all academic departments associated with central overhead cost and define the cost driver of each activity. Based on each cost driver, the central overhead costs are divided into a large quantities of parts allocated to each department. Compared to existing system, the model based on the ABC theory is more advanced and makes ove论文英语论文网提供整理,提供论文代写英语论文代写代写论文代写英语论文代写留学生论文代写英文论文留学生论文代写相关核心关键词搜索。

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