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曼彻斯特大学企业财务会计系的会计学高级讲师、经济学硕士、哲学博士、英国会计师协会的会员认为:当代的管理会计教科书在实际应用方面有着局限性。大多数管理会计人员都承认,他们在业务中所使用的方法在许多方面不同于教科书所提出的管理会计内容。这种差异有时被称为“理论与实践的差距”,并含有批评之意。但应批评哪一方面呢?实际工作者可能说:管理会计教科书的理论不切合实际;而学术界的著书者则说:实际工作者不能接受“新”技术。为了更好地了解管理会计在组织体系中的作用,一些研究工作者正试图研究实践中的管理会计。然而,要作这种研究工作不能在高等学术机构内进行,需要与实
The senior accounting lecturer in Accounting and Finance Department of the University of Manchester, Master of Economics, Ph.D., member of the British Institute of Accountants, believes that contemporary management accounting textbooks have limitations in practical application. Most management accountants recognize that the methods they use in their business differ in many ways from the textbook management accounting content. This difference is sometimes referred to as “the gap between theory and practice” and contains criticism. However, what should be criticized? The actual workers may say: The theory of management accounting textbooks is not realistic; while the academic writers say that the actual workers can not accept the “new” technology. In order to better understand the role of management accounting in the organizational system, some researchers are trying to study management accounting in practice. However, this research work can not be carried out in higher academic institutions and needs to be factual