management accounting and integrated information systems 管理会计和综合信息系统 外文翻译学士学位论文.doc

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1、From:Rohde.AccountingInformationSystems[J].InternationalJournal,2007,40–68ManagementAccountingandIntegratedInformationSystemsAbstractInthePrevioussectionresearchonmanagementaccountingandIIShasbeenreviewed.ThereviewwasstructuredonthebasisofthetheoreticalframeworkdevelopedinSecti

2、on3.OnthebasisofthetheoreticalframeworkliteraturewithinsevenaspectsoftherelationshipbetweenmanagementaccountingandIISwasreviewed.Manysuggestionsforfutureresearchcanbeidentifiedonthebasisoftheliteraturereview.Ratherthandevelopingacomprehensivelistofresearchopportunities,thissect

3、ionwilldrawattentiontoalimitednumberofresearchopportunitiesthatseemtobethemostpromisingareasoffutureresearch.Keywords:ManagementAccounting;IntegratedInformationSystems;performancerole1.1ManagementaccountingtechniquesandtheIIS:Analysis-orientedinformationsystemsUnfortunately,iti

4、scharacteristicofthecurrentliteraturethattoalargeextentitfocusesonERPsystems.LimitedresearchhasbeenconductedonothercomponentsoftheIIS.ThisseemsopaquesinceresearchontherelationshipbetweenERPsystemsandmanagementaccountingtechniquesdoesnotfindstrongrelationshipsbetweenIISandmanage

5、mentaccounting.Severalofthesestudiesevenarguethatanalysis-orientedinformationsystemssuchasSEMsystemsandspecialisedsoftwareseembebetterabletosupportmanagementaccounting(Malmi,2001;GranlundandMalmi,2002).Fortunately,someresearchisbeginningtoappearthatlooksatothercomponentsoftheII

6、SthanERPsystems(FahyandMillea,2001;Hyvonen,2003).Muchmoreresearch,however,isneeded.Anopportunityforfutureresearchexistsespeciallywithintherelationshipbetweenspecialisedsoftwareandmanagementaccountingtechniques.ExamplesofsuchsoftwareareABC,BSCor7budgetingsoftware.Examplesofresea

7、rchquestionsare:HowisthebalancedscorecardsupportedbystandardBSCsoftwaresuchasCorporaterBSC?WhatvariablescanexplainthedifferentwaysthatERPvs.analysis-orientedinformationsystemssupportmanagementaccounting?Howdoestheuseofsuchsystemsimpacttheroleanddecisionsofmanagementaccountantsa

8、ndothermanagers?Researchinthisareashouldassistingainin