管理会计实践及其理论解释:国际比较视角

被引:6
作者
苏文兵
张朝宓
熊焰韧
机构
[1] 南京大学会计学系
关键词
管理会计研究; 国家视角; 创新扩散理论;
D O I
10.16314/j.cnki.31-2074/f.2013.05.009
中图分类号
F234.3 [管理会计];
学科分类号
1202 ; 120201 ;
摘要
近年来较有影响的国际视角的管理会计实践研究成果表明,各国管理会计实践的比较研究主要有三种类型;从总体上看各国的管理会计实践呈现趋同性,但对管理会计实践演变的解释(即创新扩散)却存在权变观、社会影响观和需求供给观等不同观点。国家视角的管理会计实践研究虽有意义,但相对粗略,若要深入开展研究,则需融合各种理论,采用更为科学的研究方法,深化微观层面的管理会计实践研究。
引用
收藏
页码:38 / 43
页数:6
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