管理会计师如何在资本预算中有意识地创建现金流预测:产品开发决策实地研究†

IF 1.6 Q3 BUSINESS, FINANCE
Marc Wouters, Frank Stadtherr
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引用次数: 0

摘要

在资本预算编制中,管理会计师在编制现金流预测和建议特定资本投资时可能有自己的目的。管理会计师可以利用哪些机制来影响资本预算中的现金流预测?本实地研究调查了管理会计师如何为一家汽车公司的产品开发投资决策准备现金流预测。我们详细描述了新车技术设计、现金流预测准备和资本投资项目决策的两个实例。当管理会计师对各种投入进行货币量化时,他们不仅会在处理复杂性和不确定性的正常工作中做出务实的选择,还会有目的地进行各种干预,以使他们的现金流预测支持特定的资本投资。这些干预可以从性质(定性或定量)和时机(启动或抵消)方面加以区分。这项实地研究为资本预算背景下的会计策略提供了概念和实证证据。
本文章由计算机程序翻译,如有差异,请以英文原文为准。

How Management Accountants Purposefully Create Cash Flow Forecasts in Capital Budgeting: A Field Study of Product Development Decisions*

How Management Accountants Purposefully Create Cash Flow Forecasts in Capital Budgeting: A Field Study of Product Development Decisions*

In capital budgeting, management accountants may have their own agendas when they are creating cash flow forecasts and recommending particular capital investments. What are the mechanisms management accountants can use to influence cash flow forecasts in capital budgeting? This field study investigates how management accountants prepared cash flow forecasts for product development investment decisions at a car company. We describe in detail two instances of the technical design of new cars, the preparation of cash flow forecasts, and decisions on capital investment projects. When management accountants monetarily quantify various kinds of inputs, they not only make pragmatic choices as part of their normal work of dealing with complexity and uncertainty, but they also purposefully intervene in various ways to make their cash flow forecast support a particular capital investment. These interventions can be differentiated in terms of their nature (qualitative or quantitative) and timing (initiating or counteracting). This field study contributes a conceptualization and empirical evidence on accounting tactics in the context of capital budgeting.

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来源期刊
Accounting Perspectives
Accounting Perspectives BUSINESS, FINANCE-
CiteScore
2.60
自引率
0.00%
发文量
30
期刊介绍: Accounting Perspectives provides a forum for peer-reviewed applied research, analysis, synthesis and commentary on issues of interest to academics, practitioners, financial analysts, financial executives, regulators, accounting policy makers and accounting students. Articles are sought from academics and practitioners that address relevant issues in any and all areas of accounting and related fields, including financial accounting and reporting, auditing and other assurance services, management accounting and performance measurement, information systems and related technologies, tax policy and practice, professional ethics, accounting education, and related topics. Without limiting the generality of the foregoing.
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