会计、经济与管理——浅谈会计作为管理的经济尺度

Paulsson Frenckner
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引用次数: 0

摘要

会计、经济学和管理学在商业教育中扮演着重要的角色,但这些理论在商业世界中的地位却很低。研究人员往往无法在现实生活中检验理论。然而,他们可以把各级管理看作是一个实验性的变革推动者,迫切需要科学有效和可靠的预测和反馈。会计作为经济交易的计量技术必须适应这种需求。在分析技术和管理评价方面的许多冲突仍有待解决。这些衡量不仅必须涵盖决策的后果,而且还必须解释有关实现多目标、生存风险、收入影响、管理激励和责任等方面的后果。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Accounting, economics and management—Some comments on accounting as an economic yardstick for management

Accounting, economics and management have an important role in business education but the theories have a poor standing in the business world.

Researchers often cannot test theories in real life. Instead, however, they can look at management at all levels as an experimenting change agent in urgent need of scientifically valid and reliable predictions and feedback. Accounting as the measurement technique for economic transactions has to adapt to that need.

Many conflicts on analytical techniques and evaluations for management purposes are still to be solved. The measurements must not only cover the consequences of decisions at large but also explain the consequences with regard to multi-goal attainment, survival risks, revenue effects, managerial incentives and responsibility etc.

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