Management Accounting Research Theoretical Computer Science

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1、146Strongplanningunderuncertaintyindomainswithnumerousbutidenticalelements(agenericapproach)  OriginalResearchArticleTheoreticalComputerScience,Volume379,Issues1-2,12June2007,Pages84-119MaxKanovich,JacquelineVauzeilles Showpreview  

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5、  Relatedreferenceworkarticles    147Advancedbudgeting:ajourneytoadvancedmanagementsystems  OriginalResearchArticleManagementAccountingResearch,Volume6,Issue3,September1995,Pages253-265PeterBunce,RobinFraser,LionelWoodcock Closepreview  

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9、  Relatedreferenceworkarticles    AbstractAbstractAbstractThispapersummarizesajourneythathastakentheCAM-Iadvancedmanagementsystems(AMS)program'sAdvancedBudgetingstudygroupfromaninitialinterestinbetterbudgetingtowardsarecognit

10、ionthatawiderframeworkisneededtomeetwiderobjectives(Woodcock,1994).Theworkinadvancedbudgetingstartedfromtwodifferentapproaches.ThefirstevolvedfromCAM-I'sresearchintotheapplicationofactivity-basedcosting(ABC)toproductcosting,duringwhichthegroupbecameconvincedth

11、atitcouldbeappliedwithbenefittoactivityplanningandbudgeting.Thesecondapproachcamefromarecognitionthattheultimatepurposeofamanagementsystemistolinkstrategiesandoperationsinthemosteffectiveway.Asstrategiesarechanginginresponsetomanycompetitiveandstructuralpressu

12、res,itseemsevidentthatnewmanagementsystemsareneededtoreflectthesenewrealities.Aninitialconceptualframeworkforadvancedbudgetingwasdevelopedandtestedwithfieldvisits.Asaresult,itwasconcludedthattraditionalbudgetingisdysfunctional,butthesolutionisnotbetterbudgetin

13、gnorstand-aloneadvancedbudgetingsystems.Rather,theadvancedbudgetingkeygoalscanonlybeachievedthroughanadvancedmanagementsystemwhichhasabusinessprocessorientationandintegratesanumberofdifferentmanagementfunctionsandinitiativeswithinanon-goingsystem.Thiswillrequi

14、resignificantchangesinsystemsandculture.Theworkcanbeseeninretrospectasanaccumulationofknowledgeabouttheadvancedmanagementsystemsthatwillbeneededtomeetthechallengesandopportunitieso