頁籤選單縮合
題 名 | The Impact of Management Policy on the Usage of Management Accounting Techniques |
---|---|
作 者 | 黃德舜; 蔡國權; | 書刊名 | 管理會計 |
卷 期 | 43 1998.01[民87.01] |
頁 次 | 頁1-20 |
分類號 | 494.74 |
關鍵詞 | Continuous improvement; Accounting techniques; Policy impact; |
語 文 | 英文(English) |
中文摘要 | 通過對有關資料的分析與研究,本文主要闡述了以下三個方面的問題:(1)簡單回 顧了自清朝末年到四十年代末期中國會計教育體系的形成過程,歸納了中華民國時期會計教 育的六個基本特點;(2)將五十年代以後中國大陸會計教育的發展歷程劃分為建立基礎、調整 結構、發展停滯、恢復重建和改革完善五個階段,並對各階段的主要成就進行了描述;(3)對 中國大陸會計教育的現狀分別從管理體制、教育體系、專業設置、培養目標、基本課程體系、 教材配備、教學組織形式、師資隊伍及會計專業生的就業趨向九個方面進行了全面分析。 |
英文摘要 | This paper reports the findings of a research concerning the impact of management policy on the choice of managerial accounting techniques among Taiwanese firms operating in all sectors of the economy. The data are collected by means of a questionnaire instrument mailed to the senior executives of our target firms after soliciting opinions from our expert panel in the pretest stage. 159 effective responses out of 800 are received after eliminating invalid responses. The primary objectives of our study are: (1) To gain an understanding of the most popular management policies of Taiwanese companies in general. (2) To identify any difference, between manufacturing and service sectors, in the impact of management policy on the choice of management accounting techniques. (3) To examine if the scale effect of firm size affects the choice of management policy, which in turn, influences the usage of management accounting techniques. Our analysis reveals the following three observations. Continuous improvement policy is the most widely practiced management policy among Taiwanese firms. For manufacturing firms that adopt the policies of continuous improvement or continuous innovation and computerization, their management policy affects their choice of managerial accounting techniques. Firm size does not influence the use of management accounting techniques. |
本系統中英文摘要資訊取自各篇刊載內容。