| 企业管理会计变革理论模型研究综述 |
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| 引用本文： | 于富生,张林. 企业管理会计变革理论模型研究综述[J]. 山西财经大学学报(高等教育版), 2008, 11(3): 19-24 |
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| 作者姓名： | 于富生 张林 |
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| 作者单位： | 中国人民大学,商学院,北京,100872 |
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| 摘 要： | 对当前国外有关企业管理会计变革的理论模型进行了回顾，并将这些理论模型概括为过程模型、要素模型和路径模型三类，它们从不同的角度揭示了企业管理会计变革的本质和过程。在回顾的基础上还进行了评述，指出了研究中的一致性结论及当前研究受到的局限。
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| 关 键 词： | 管理会计变革 过程模型 要素模型 路径模型 |
Theoretical Models of Management Accounting Change |
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| YU Fu-sheng,ZHANG Lin. Theoretical Models of Management Accounting Change[J]. Journal of Shanxi University of Finance and Economics, 2008, 11(3): 19-24 |
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| Authors: | YU Fu-sheng ZHANG Lin |
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| Affiliation: | (School of Business, Renmin University of China, Beijing 100872, China) |
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| Abstract: | The paper reviews the literature of management accounting change from foreign academic journals. The theoretical models of management accounting change can be classified into three types： process model, factor model, and path model. Three types of models investigate the nature of management accounting change from different approaches. Based on the literature review, the paper also points out the research conclusions and their limitation. |
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| Keywords: | management accounting change process model factor model path model |
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