管理会计经验研究方法述评一比较与借鉴  

A REVIEW OF EMPIRICAL RESEARCH ON MANAGEMENT ACCOUNTING1

作　　者：潘飞[1] 王悦[1] 沈红波[2] 

机构地区：[1]上海财经大学会计学院,200433 [2]清华大学经济管理学院,100084

出　　处：《中国会计与财务研究》2007年第2期112-162,共51页China Accounting and Finance Review

基　　金：本文系教育部人文社会科学重点研究基地重大项目（项目批准号05JJD630002）、国家社会科学基金项目（项目批准号06BJY060）和国家自然科学基金项目（项目批准号70671063）和上海财经大学“十一五”规划“211工程”建设三期项目（项目名称：管理会计控制系统与价值创造）的阶段性成果.感谢胡玉明教授在中国会计学会2006年学术年会上提出的宝贵意见.

摘　　要：自上世纪70年代末以来，我国开始研究西方管理会计知识体系已有近三十年的历史，从最初对国外的翻译介绍，到目前结合我国企业的案例研究和问卷调查，我国管理会计研究水平不断提高，但是与西方管理会计研究相比还存在较大差距。本文以国内外八个项级学术期刊在2001年至2005年发表的管理会计论文为样本，比较分析了中外管理会计研究的差距及原因，尤其是经验研究方法应用的差异及原因。研究结论表明中西方管理会计研究的差异主要在于经验研究方法的应用，具体表现在经验研究的数据来源和理论基础等五个方面。For nearly 30 years, since the end of the 1970s, Chinese scholars have been studying the Western knowledge system of management accounting. From the initial translation of foreign academic papers to contemporary case and survey studies incorporating Chinese company practices, the quality of management accounting research in China has improved dramatically. But when compared with the West, there is still a wide gap between the two. Based on management accounting papers published in the eight highest-ranking academic journals in China and overseas from 2001 to 2005, we compare the domestic management accounting papers with the overseas papers and analyse the differences between these studies, and the reasons for these differences, with a special focus on the application of empirical research methods. We find that the gap between Chinese and Western manage- ment accounting research lies in the application of empirical research methodology. In particular, the gap results from weaknesses theoretical bases of research, research topics, tionnaire survey. in five aspects including the data sources, research methodology, and the use of ques-

关 键 词：管理会计 经验研究 差异分析 

分 类 号：F234.3[经济管理—会计学]