留学生关于accounting的英语毕业论文范文参考 [9]
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:14532
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。
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 the prediction variable (no relation with the error). Unfortunately, because the choice of many organizations is correlation in the management accounting research, it is difficult to confirm the appropriate instrumental variable. The other relative problem of econometrics approach is that if regress the endogenous for the exogenous, the explanation ability will be small. Especially, the estimation of instrumental variable and the OLS estimation will have the variance of the same direction. Consequently, even if the “textbook-like solution” of endogenous has known, there are also many problems will exist in the implication of the estimation of instrumental variable and the error estimates of the researchers’ ability in solving endogenous problem will also appear in the management accounting research.
For the simultaneous, the simultaneous of choice of the management accounting and other organizational features is also an important problem. Organizations should select the management accounting system, organizational design, compensation system and other relative procedure and features in the same time (Brickley, 1997). However, the previous often chose a dependent variable subjectively, and then let the remaining variables as the independent variables. Unfortunately, majority this type of instrumental variables are difficult to be the exogenous. But, if choose the approach of simultaneous equation of the model which could test the management accounting theory, the equation variance which created by the simultaneous will reduce.
For the functional form, the theory and framework of management accounting suggest that there is complex correlation between accounting and control empirical and also the choice of other organizational design and performance. Moreover, the relationship within the three factors is non-liner. On the contrary, the functional form which chose by previous researches generally is the simple liner structure. Moreover, there is little correlation between each dependent variable. Even tho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。