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) how the existing of incentive problems affect the information, accounting and the design of compensation system. Although the application of agent theory provided many efficient ways for the solving of financial accounting and auditing problems, until now, the largest beneficiary is the management accounting. In the accounting field especially in the research area of management accounting, how to proper measure the performance has became a very significant problem, because the accounting , budgeting system, performance measurement system, transfer pricing system and the decision support system have significant influence on the human being and the interaction within an organization. Recently, a growing number of criticism about the traditional performance indicator has lead managers to the wrong way, for what could be proved that the importance of performance measurement.

Based on the above discussion, many accounting theories (such like the agent theory) which have not been proved should become an important direction of the future research. In addition, the research should establish and test some general management accounting theory in the future.

Some problems in the future research
The first problem is the essence and modus of the value based accounting theory using in the process of organizational control. Many pessimist of the empirical research of management accounting consider that any enterprises do not use the management accounting technique in their control process. Therefore, many factual basis of empirical research may not exist. Although the new technique and new approach of management accounting do not widely use in enterprises, but there are also many problems could be analyzed by empirical evidence (for example, the compensation problems of managers). Moreover, although many enterprises has claimed that they did not use the “balance score card”, “economic value added”, “activity based accounting” and other advanced management techniques. Actually, the management approach which has been used by many enterprises could reflect the basic principle of the above techniques.
The second problem is about the econometrics problems. A salient feature of empirical research is the application of econometrics. According to Ittner and Larcker (2002) a pivotal factor of the promoting of the management accounting research development is the improving of the model setting. Although the model setting should be promoted by the theories which should be tested (Luft and Shields, 2000), just a little research has considered the above elaborate. The development of the empirical research of management accounting not only require to clear such correlation, but also demand three types of mainly problems of econometrics which are the endogenous; simultaneous; functional form.
For the endogenous, a significant limitation of majority empirical researches is the endogenous of prediction variables (or the independent variables). When the prediction variable is correlated with the choice variable of random error in the structure model, the problem of endogenous will appear. Such error of model must result in the different parameter estimation and also result in any problems of the explanation of the model and the estimation test. The solution of econometrics for the endogenous problem is choosing the two-stage procedure which is based on the instrumental variables to create t本论文由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。