管理会计的研究学派及其共同方向  

Research Schools of Management Accounting and Their Common Direction

作　　者：葛军[1] 冯巧根[2] GE Jun;FENG Qiao-gen(Jinling Institute of Technology,Nanjing 211169,China;Nanjing University,Nanjing 210046,China)

机构地区：[1]金陵科技学院商学院,江苏南京211169 [2]南京大学商学院,江苏南京210046

出　　处：《金陵科技学院学报（社会科学版）》2022年第4期1-10,共10页Journal of Jinling Institute of Technology(Social Sciences Edition)

基　　金：中央高校基本业务费专项资金项目(010413071002)。

摘　　要：在管理会计研究中,由于对理论与方法的构建与扩展不同,或者对学术观点存有认知偏向等,管理会计研究者会逐步演化为各种不同的学术共同体,进而形成相关的学派。围绕管理会计研究学派的形成动因及其研究特征,权变式地调整各学派的范式结构,已成为不同学派之间凝聚力量的源泉或焦点。建设中国式现代化,需要主动强化管理会计的对内对外功能,突出管理会计研究学派学术研究的宏观转向,应当从产业集群区域的企业管理会计数字化转型,宏观、中观与微观结合的包容性研究等视角入手,优化管理控制系统和信息支持系统,积极探索有组织科研的管理会计学派及其共同研究方向,实现管理会计创新与研究学派发展的协调统一。Due to differences in the construction and expansion of theories and methods, or cognitive bias in academic viewpoints, researchers in management accounting research gradually evolve into various academic communities, and then form related schools of thought. Focusing on the motivation for the formation of management accounting research schools and their research characteristics, adjusting the paradigm structure of each school in a contingent way has become the source or focus of cohesion among different schools. To achieve Chinese-style modernization, it is necessary to take the initiative to strengthen the internal and external functions of management accounting, highlight the macro-turn of academic research in the management accounting research school, and should start from the perspectives of the digital transformation of enterprise management accounting in industrial cluster areas, and inclusive research combining macro, meso and micro, to optimize the management control system and information support system, actively explore the management accounting schools of organized scientific research and their common research direction, and realize the coordination and unification of the innovation in management accounting and the development of research schools.

关 键 词：管理会计 研究学派 范式扩展 共同方向 

分 类 号：F235.1[经济管理—会计学]