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Jingdong book

会计经典学术名著:管理会计研究(套装共2卷)

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《管理会计研究》立足当代与历史两个维度,为会计研究人员和实务工作者提供了全面深入透视全球管理会计实践和理论的平台。《管理会计研究(套装共2卷)》第一卷建立了研究脉络,对管理会计作为一个学科和一种实践的历史发展轨迹进行梳理,基于清晰的智慧和理论社会科学视角,聚合了丰富的针对学术文献的分析。第二卷汇集了一系列关于特定产业部门和特定管理会计实践的文献。
《管理会计研究(套装共2卷)》为致力于管理会计学术研究的学者和学生,提供了多角度、全方位的综合资源。
Author Description

克里斯托弗·S·查普曼(Christopher S.Chapman)牛津大学赛德商学院教授。
Comments

《管理会计研究》第一卷和第二卷荣获美国会计学会管理会计分会授予的“2008年度管理会计文献杰出贡献奖”。
——AAA,Managemem AccOunting Section
《管理会计研究》代表着一个雄心勃勃的、举足轻重的项目,它将管理会计这一重要领域的现代研究主流文献汇集在一起。致力于运用管理会计理论理解和改进实务的人士,都应当细心研读。
——罗伯特·西蒙教授哈佛商学院
Catalogue

第1部分 管理会计研究文献的领域
管理会计:一个“文献学”式的研究
描绘管理会计:经验研究理论体系图形和指南

第2部分 理论视角
管理会计研究中的实践理论化
管理会计研究中的心理学理论
管理会计中的经济学
管理控制系统研究中的权变理论
管理会计研究中的批判理论
代理理论与管理会计
管理会计研究的历史理论化
管理会计与社会学

第3部分 研究方法
管理会计定性实地研究:配置数据增进理论
管理会计定量实地研究
比较管理会计研究:历史回顾和前沿动态
管理会计分析性研究中的模型化问题
管理会计的干涉主义研究
管理会计档案研究
管理会计的实验研究
从事管理会计调查问卷研究

第4部分 管理会计实务综述
价值链成本管理与成本结构
目标成本法:未涉及过的研究领域
成本和利润动因研究
管理会计研究中成本的分析性建模问题
转移定价:遵循税法的启示
预算研究:三个理论研究视角和选择性整合的标准
复杂组织的管理控制:管理会计和信息技术之间的关系
作业成本法述评:技术、实施和后果
转移定价的经济学视角
资本预算和投资评价文献述评——对过去、现在和未来的思考
管理会计与运营管理:理解集成制造带来的挑战
管理控制系统与战略定量研究评述
关于控制与责任的文献述评

第5部分 管理会计实务应用
医疗服务行业的会计与控制:基于行为学、组织学、社会学与
批判学的视角
制造业管理会计:设计与生产阶段的成本管理
医疗服务行业的管理会计与控制:基于经济学的视角
跨组织会计

第6部分 各国管理会计
法国、意大利、葡萄牙和西班牙管理会计历史
中国管理会计实务
英国成本与管理会计的发展
德语国家管理会计理论与实践
美国管理会计历史
北欧各国成本与管理会计理念的发展
日本管理会计历史
Book Abstract

Ittnet和Larcker(2001)纷纷抨击早期成本动因研究工作,认为它们过多受到基于实践观点、来自运营管理和作业成本法而非来自经济学、运营研究或其他行为科学的观点的推动。此外,Ittner和Larcker(2001),Zimmerman(2001)的结论是,更为广阔的实证管理会计研究领域至今仍未产生一个综合的、实质性的、以理论为基础的知识实体。叫我们认为,管理会计的研究应当以理论发展和实践应用为基础,有必要进行更多的建模和实证研究,在模型中明确纳人管理决策及其对顾客价值、成本、收入和盈利能力的影响(例如,在面对与生产能力相关的交易成本时,管理者可能会选择保持闲置能力,在选择减少产能前,等待以搜集更多有关需求趋势的信息(Andersoneta1.,2003)。或者,正如Anderson(2001)所讨论的那样,为响应关注产能利用率的控制系统,管理者可以管理调整和产能利用率,以减轻经营复杂性的增加对产品质量和生产效率带来的影响。)Anderson(2001),Ander-soneta1.(2005)已开始开发并估计模型,管理层决策明确构成这些模型假设的基础,但是反映假设影响的变量构成了与假设决策相一致的结果指标,而不是管理层报告的决策指标。这些研究代表了一个有前途的方向。
此外,一直致力于开发和估算成本、收入和利润动因模型的管理会计研究人员,已经在借鉴生产和成本的经济理论(特别是规模经济和范围经济)以推动他们的模型,并估计本身非线性但对数线性的函数形式。不过,他们还没有开始在可能的范围内采用理论经济模型和相关的参数与非参数方法估算这些模型,因此没有能够在可能的范围内开发和测试他们的理论。(Bankereta1.(1997)提到的唯一例外是报告了线性模型的结果,但也用对数转换成本函数去估计他们的模型,以展示其结果的稳健性。)经济学中的产量和成本函数所代表的边界(相对于平均关系)是基于理性经理人做出的成本最小化和利润最大化的假设,一般是非线性的,并且纳入了能够体现规模经济、范围经济的效益以及技术和资源的分配效率(模型直接关系到结构性和执行性成本动因)的参数。这些模型是通过将输人数量或它们的成本视做内生和共同决定变量的形式得出和估算的。
Introduction

最近十多年来中国的会计学术研究迅速发展,取得了明显的进步。主要体现在:与国际先进学术研究的联系开始从吸收引进阶段转入合作和对话阶段;日益增多的留学欧美学者回国从事教育和研究工作;国际著名会计学术团体主动到中国来寻找合作伙伴、开展专题研究和举办学术会议;国际著名学术研究期刊中越来越多地出现中国学者的研究成果;大学会计专业博士生的培养计划日益走上规范化轨道,等等。
关于学术研究的思维范式(逻辑),有“规范”(normative)与“实证”(positive)之分;具体到研究方法,则有“分析式研究”(analyticalresearch)与“经验式研究”(empiricalresearch)之分。就研究方法而言,国际主流的会计、财务、审计学术期刊均以经验式研究为主,不多的规范研究也主要采用分析式研究方法,甚少有既无数学模型又无数据分析支持的研究能够在主流学术期刊上发表。具有较高学术水平的文章,通常既有模型推导,又有经验数据检验其正确性。
可以说,经验式研究目前在教育和学术界已经成为会计、公司财务领域的主流研究范式。以往曾经普遍流行的以思辨式、商榷式、意识流式议论为特点的传统经济、管理研究范式,在主流学术研究中已基本被学者们舍弃。
我们必须清醒地看到,虽然中国的会计学术研究已经取得了长足进步,但毋庸讳言,当前还存在着“短板”,即制约会计学术研究水平持续发展和提高的内生性缺陷。短板之一是经济机制和资本市场的制度性、非市场性制约;短板之二是学术研究中的理论根基缺乏,简单借鉴搬用海外理论多而自我创建发展少;短板之三是科学性研究设计和方法不足,研究过程不够细致。如果说前者属于外部宏观因素,非学者们所能左右,后两者则显然属于学术界自身因素,存在着明显的改进可能性和改进空间。
目前我国会计学术研究尚存在一些理论和方法上的局限性。在理论层面,会计学术研究中主要追随和借鉴经济学、金融学理论,而忽略其他与会计研究密切相关学科中的理论,譬如管理学、社会学、组织行为学等。在方法论层面,有些在国际会计研究中起重要作用的方法如分析性建模和实验研究,在我国会计学术研究中还很少见。所以,我们需要继续引进、借鉴先进的基础理论和研究思想,学习先进的研究方法。

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