企业引进管理会计方法的排斥效应、后续变革与影响因素——基于国有企业情景的案例调查

被引：52

作者：

戴璐

支晓强

机构：

[1] 中国人民大学商学院

来源：

南开管理评论 | 2015年 / 18卷 / 02期

关键词：

管理会计方法; 排斥效应; 后续变革; 产权制度; 市场竞争;

D O I：

暂无

中图分类号：

F234.3 [管理会计]; F275 [企业财务管理]; F276.1 [国有企业经济];

学科分类号：

摘要：

本文基于中国改革开放的背景,关注了国有企业引进西方的管理会计方法后可能面临的"排斥效应",以及这些企业如何通过后续变革加以应对。对这一问题,本文采用质性分析为主的案例研究方法开展实地调查,通过扎根方法与归纳式分析,梳理出案例企业山推股份向日本合资伙伴学习了管理实践和相关管理会计方法,以及为克服排斥效应而开展的后续变革。案例分析揭示了后续变革的两种路径和关键影响因素,即市场竞争与产权制度。研究结果表明,国有企业以引进新的管理会计方法为起点,开展的后续变革是顺应市场竞争和受到体制束缚而权衡、折中的结果 ;在这两个因素的影响下,面向市场和面向内部的管理会计方法后续变革的结果因此不同。

引用

页码：103 / 114

页数：12

共 42 条

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