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

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

2、pedinSection3.OnthebasisofthetheoreticalframeworkliteraturewithinsevenaspectsoftherelationshipbetweenmanagementaccountingandIISwasreviewed.Manysuggestionsforfutureresearchcanbeidentifiedonthebasisoftheliteraturereview.Ratherthandevelopingacomprehensivelistofresearchop

3、portunities,thissectionwilldrawattentiontoalimitednumberofresearchopportunitiesthatseemtobethemostpromisingareasoffutureresearch.Keywords:ManagementAccounting;IntegratedInformationSystems;performancerole1.1ManagementaccountingtechniquesandtheIIS:Analysis-orientedinfor

4、mationsystemsUnfortunately,itischaracteristicofthecurrentliteraturethattoalargeextentitfocusesonERPsystems.LimitedresearchhasbeenconductedonothercomponentsoftheIIS.ThisseemsopaquesinceresearchontherelationshipbetweenERPsystemsandmanagementaccountingtechniquesdoesnotfi

5、ndstrongrelationshipsbetweenIISandmanagementaccounting.Severalofthesestudiesevenarguethatanalysis-orientedinformationsystemssuchasSEMsystemsandspecialisedsoftwareseembebetterabletosupportmanagementaccounting(Malmi,2001;GranlundandMalmi,2002).Fortunately,someresearchis

6、beginningtoappearthatlooksatothercomponentsoftheIISthanERPsystems(FahyandMillea,2001;Hyvonen,2003).Muchmoreresearch,however,isneeded.Anopportunityforfutureresearchexistsespeciallywithintherelationshipbetweenspecialisedsoftwareandmanagementaccountingtechniques.Examples

7、ofsuchsoftwareareABC,BSCor7budgetingsoftware.Examplesofresearchquestionsare:HowisthebalancedscorecardsupportedbystandardBSCsoftwaresuchasCorporaterBSC?WhatvariablescanexplainthedifferentwaysthatERPvs.analysis-orientedinformationsystemssupportmanagementaccounting?Howdo

8、estheuseofsuchsystemsimpacttheroleanddecisionsofmanagementaccountantsandothermanagers?Researchinthisareashouldassistingainin