资源描述：
《管理会计研究方向的展望（prospect of management accounting research）》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。
1、管理会计研究方向的展望（Prospectofmanagementaccountingresearch）ProspectofmanagementaccountingresearchManagementaccountingisseparatedfromtheaccountingsystemandbecomesanindependentdisciplinejuxtaposedwithfinancialaccounting,Itisanimportantcomponentofmodernenterpriseaccounting,anditcombinesmanageme
2、ntandaccountingtwothemesorganicallyTo.Accountingandmanagementarenotalways,theyaretheproductofsocialproductivitydevelopmenttoacertainstage,Andwiththeprogressofsocialproductivityandcontinuousdevelopment.Managementaccountingisnotonlyamajorbranchofaccounting,butalsoamajorbranchofenterpri
3、semanagement.ItisanaccountantandanenterpriseTheinevitableoutcomeofthecontinuousdevelopmentofindustrymanagement.TheformationanddevelopmentofmanagementaccountingisinfluencedbysocialpracticeandeconomictheoryDoubleinfluence:ontheonehand,thedevelopmentofsocialeconomycallsforstrengtheninge
4、nterprisemanagement;ontheotherhand,economictheoryTheformationofsucharequesthasbeenrealized.First,thefutureprospectofmanagementaccountingresearch(I)choicefacedManagementaccountingresearchisnowfacingtwomajorchoices:first,stillfollowthedevelopmentofmanagementaccountingclues,Theresearchi
5、sbasedonthetraditionaltheoriesandmethods:two,itfacestherealityandopensupnewresearchfieldsResearchtopic.Andthesetwochoicesshowthefollowingcontradictionsandconflicts:first,thebasicideaoftraditionalthinkingTheresearchoftheoryandmethodoftenhasitssolidtheoryandmethodbasisandiseasytobeacce
6、ptedbythepublic.FaceuptoThepracticalapplicationresearchisoftencontrarytotheoriginalideaandlosesthesupportofthistheoryandmethod.Second,Practicalresearchneedstohaveasolidtheoreticalfoundation,andittakesalotoftimetodosoAccordingtothecollectionandinvestigationanalysis.(two)thechangeofthe
7、realenvironmentinmanagementaccounting;Thischangecanbesummedupasfollows:first,changesinthesocialenvironmentwillinevitablyleadtoenterprisegroupsChangesintheformofthefabric,andchangesintheformofbusinessorganizationswillleadtochangesinmanagementaccountingpractices,eventuallyThepurpose,co
8、ntentandmeth
