管理会计变迁的制度经济学分析  

The Economic Analysis of Management Accounting Changes

作　　者：冯巧根[1] 

机构地区：[1]南京大学会计系,江苏南京2100093

出　　处：《财经理论与实践》2006年第3期79-84,共6页The Theory and Practice of Finance and Economics

基　　金：浙江省自然科学基金项目(M703015)

摘　　要：“细节决定成败”。近年来,管理会计研究开始关注其细节的变迁问题,并从制度的核心概念入手,设计出由制度领域向行为领域转化的框架结构。研究管理会计的变迁可以正确认识管理会计工具(如成本企画)中存在的问题,便于积极寻求解决对策。＂Details decide success or failure＂. In the latest years, scholars began to concern the research about management accounting changes. Based on the core systematic concept of accounting, a new accounting framework was designed, which has lead to the shift of researches from institutional area to behavioral area. To understand the evolution of management accounting can be help for the cognition and solving of problems of management accounting tools such as cost design.

关 键 词：管理会计变迁 路径 规则 成本企画 

分 类 号：F234.3[经济管理—会计学]