知识转移视角下管理会计变更的关键影响因素分析  

Analysis of factors affecting management accounting change： A knowledge transfer perspective

作　　者：张林[1] 于富生[1] 

机构地区：[1]中国人民大学商学院,北京100872

出　　处：《Journal of Modern Accounting and Auditing》2008年第6期1-7,共7页现代会计与审计（英文版）

基　　金：本文获教育部人文社会科学研究（博士点基金）项目“基于价值健管理理念的框架构建：会计改革思考”（项目编号：03JB790027）资助.

摘　　要：管理会计变更，本质上是以知识转移为演退路径的企业管理会计知识的创新。本文提出了知识转移视角下的管理会计变更影响因素分析框架。该框架由四个维度构成：情境特性、知识源组织的知识发送能力、知识接受组织的知识吸收能力和知识特性。根据该框架和相关研究文献分析了变更的关键影响要素，并阐述了各关键影响要素和变更间所存在的四种关系。In essence, management accounting change is the renewal of management accounting knowledge in a firm by means of knowledge transfer. In light of the theoretical framework of knowledge transfer, an analytical framework is put forward, which systematically investigates the factors affecting management accounting change. The framework is composed of four dimensions including the context, the absorption capacity of organizations absorbing new knowledge, the transmission capacity of organizations transmitting new knowledge and the characteristic of new knowledge. Based on the analytical framework and the previous literature, the factors affecting management accounting change are analyzed deeply and four kinds of relationships between factors and management accounting change are explained.

关 键 词：管理会计变更 知识转移 影响因素 

分 类 号：F270[经济管理—企业管理] F275.2[经济管理—国民经济]