CAJ | 학술논문

近年来较有影响的国际视角的管理会计实践研究成果表明，各国管理会计实践的比较研究主要有三种类型；从总体上看各国的管理会计实践呈现趋同性，但对管理会计实践演变的解释（即创新扩散）却存在权变观、社会影响观和需求供给观等不同观点。国家视角的管理会计实践研究虽有意义，但相对粗略，若要深入开展研究，则需融合各种理论，采用更为科学的研究方法，深化微观层面的管理会计实践研究。
근년래교유영향적국제시각적관리회계실천연구성과표명，각국관리회계실천적비교연구주요유삼충류형；종총체상간각국적관리회계실천정현추동성，단대관리회계실천연변적해석（즉창신확산）각존재권변관、사회영향관화수구공급관등불동관점。국가시각적관리회계실천연구수유의의，단상대조략，약요심입개전연구，칙수융합각충이론，채용경위과학적연구방법，심화미관층면적관리회계실천연구。
Studies on management accounting practices in the international perspective demonstrate that the national comparative research on management accounting is mainly classified into three types,and that there is a global convergence for management accounting practices in general.Despite of the convergence,the evolution of management accounting practices (innovation diffusion)is well explained by several different theories such as contingency theory,social influence theory and demand-supply theory. Although it is of great significance to explore management accounting practices in an international perspective,current research seems superficial.To further research in the field,various theories should be integrated,more scientific methods should be used,and research on management accounting practices should be deepened on the micro-level.