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明天的责任会计中南财经大学柳路,黄勉瑜早期的责任会计,源于泰勒科学管理中工厂管理的基本理论;今日的责任会计,吸收了管理科学中的一些新观念,尤其是行为科学方面的一些新知识;明天的责任会计不再是企业的内部会计,它将成为“环境会计”的一部分。明天的责任会计...
Tomorrow’s Accountancy Accountant Zhonglu University of Finance and Economics Liu Lu and Huang Mian-yu Early Accountability in Accounting came from the basic theory of factory management in Taylor’s scientific management. Today’s accountability in accounting absorbs some of the new concepts in management science, especially in behavioral science New knowledge; Tomorrow’s accountability is no longer the internal accounting of an enterprise, it will become part of “environmental accounting.” Tomorrow’s accountability ...