留学生关于accounting的英语毕业论文范文参考 [7]
论文作者:www.51lunwen.org论文属性:本科毕业论文 Thesis登出时间:2014-10-23编辑:libing_yuan点击率:14528
论文字数:5019论文编号:org201410211746167514语种:英语 English地区:英国价格:免费论文
关键词:管理会计价值决策分析
摘要:本文是一篇英国会计专业硕士论文。文章主要是基于管理会计的价值探讨。
ng researches have measured the specific objective, just little empirical research has analyzed the specific objectives have a significant influence on the choice of action and investment program and the performance measurement. In addition some empirical researches have measured the situation of the specific objectives. For instance, the proportion of the managers of business units achieved the specific objectives is far greater than the standard which suggested by the literatures of management accounting, by talking with the units managers, researchers have found that managers consider that the objectives which need a greater proportion to achieve is better. Because such method could help enterprises improve the company’s report, the resources plan and the effect of control. Other researchers have measured the function of different types of objectives. Such like, Murphy has found that when the previous annual performance mixed many influence on the present performance, the CEO of the enterprise may prefer to use the external standard to replacing the internal standard.
The performance measurement and the revaluation of organizational objectives and plan
The last two stages of the framework of value based management include the performance measurement and the revaluation of organizational objectives, planning and strategy when there is diversity between results and expectation. A few studies on such problems has indicated that the efficiency of formal process depend on a range of environment factors. For example, the relationship between the abandonment rate of investment and the performance in a enterprise which use the investment monitoring system is positive correlation, however, the relationship in a enterprise which do not use the investment monitoring system is negative correlation (Smith, 1993); Myers and others (1991) have found that the performance depend on the complexity of post audit and the match level of the enterprises’ relatively variables (the degree of information asymmetry, the degree of capital closely).
The direction of future research
The object of management accounting is correlation with the firm’s internal organizational framework frequently, but such type of information also be seen as the business secret of firms. Therefore, the relative regulations often not require firms must publish this type of information to public. Hereupon, the lack of data often be seen as the important reason why the research of management accounting lag the research of financial accounting, this reason also could be seen as the basic reason (Ittner and Larcker, 2001). The data of literatures was achieved by surveys which include the surveys by researchers or commercial institutions (such like the consulting firms). Although there are many statistical methods have been founded for solving the deviation problems of the survey data, but the lack of authority and the small sample size problems have been the important limitation why such type of research could be widely accepted.
In addition, other literatures have point that another important factor which leads the empirical research of management accounting to lag is the lack of management accounting theory (Zimmerman, 2001). The literatures often prefer the practice to research many interesting phenomenon of management accounting but not 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。