南开管理评论
南開管理評論
남개관리평론
Nankai Business Review
2015年
2期
103~114
,共null页
管理会计方法 排斥效应 后续变革 产权制度 市场竞争
管理會計方法 排斥效應 後續變革 產權製度 市場競爭
관리회계방법 배척효응 후속변혁 산권제도 시장경쟁
Absorption of Management Accounting; Repelling Effect; Follow-up Change; SOEs; Market Competition
本文基于中国改革开放的背景,关注了国有企业引进西方的管理会计方法后可能面临的"排斥效应",以及这些企业如何通过后续变革加以应对。对这一问题,本文采用质性分析为主的案例研究方法开展实地调查,通过扎根方法与归纳式分析,梳理出案例企业山推股份向日本合资伙伴学习了管理实践和相关管理会计方法,以及为克服排斥效应而开展的后续变革。案例分析揭示了后续变革的两种路径和关键影响因素,即市场竞争与产权制度。研究结果表明,国有企业以引进新的管理会计方法为起点,开展的后续变革是顺应市场竞争和受到体制束缚而权衡、折中的结果 ;在这两个因素的影响下,面向市场和面向内部的管理会计方法后续变革的结果因此不同。
本文基于中國改革開放的揹景,關註瞭國有企業引進西方的管理會計方法後可能麵臨的"排斥效應",以及這些企業如何通過後續變革加以應對。對這一問題,本文採用質性分析為主的案例研究方法開展實地調查,通過扎根方法與歸納式分析,梳理齣案例企業山推股份嚮日本閤資夥伴學習瞭管理實踐和相關管理會計方法,以及為剋服排斥效應而開展的後續變革。案例分析揭示瞭後續變革的兩種路徑和關鍵影響因素,即市場競爭與產權製度。研究結果錶明,國有企業以引進新的管理會計方法為起點,開展的後續變革是順應市場競爭和受到體製束縳而權衡、摺中的結果 ;在這兩箇因素的影響下,麵嚮市場和麵嚮內部的管理會計方法後續變革的結果因此不同。
본문기우중국개혁개방적배경,관주료국유기업인진서방적관리회계방법후가능면림적"배척효응",이급저사기업여하통과후속변혁가이응대。대저일문제,본문채용질성분석위주적안례연구방법개전실지조사,통과찰근방법여귀납식분석,소리출안례기업산추고빈향일본합자화반학습료관리실천화상관관리회계방법,이급위극복배척효응이개전적후속변혁。안례분석게시료후속변혁적량충로경화관건영향인소,즉시장경쟁여산권제도。연구결과표명,국유기업이인진신적관리회계방법위기점,개전적후속변혁시순응시장경쟁화수도체제속박이권형、절중적결과 ;재저량개인소적영향하,면향시장화면향내부적관리회계방법후속변혁적결과인차불동。
It is a heavily popular trend for SOEs in China to absorb the best management accounting practice from their Western counterparts in order to remedy the disadvantage in their management, accused of as ‘quasi-administrative institution'. The absorption and embedding of new MA techniques drive the management accounting change of SOEs. However, there is a repelling effect arising from the misfit between absorbed MA techniques and existing MCS of SOEs. The theoretical lens on management accounting change in existing literature explore the emergence of repelling effect and interpret it as the resistance to change. Given the sources of resistance to change, the change of management accounting happened to SOEs has confronted the heterogeneous factors of resistance to change which is implicated in the literature of SOEs reform. Given the repelling effect, the solutions for it need investigation based on the paradigm of field study. And the choice for SOEs to solve the repelling effect in the change starting from absorption of westernized management accounting techniques is unknown. For these problems, this paper tends to conduct a case study with the qualitative research method to explore them. The case SOE is a competitive firm in the heavy machinery segment of China and experienced a long history of reform in its management accounting practice. The field study is conducted from 2011 to 2013 by interviewing the chief executives, experts and security analysts to form an evidence chain and conform to the triangulation principle. The process of interview accumulated many useful data to support case analysis. As an important method of qualitative data analysis, grounded theory guides us to finish the coding of qualitative data and inductive analysis. Based three levers of data coding, the case analysis reveals the key drivers of management accounting change in the case SOE. Specifically, the follow-up change paths to solve the repelling effect are explored and the key factors to inf luence the choice of case SOE are identified. Generally, the follow-up change has two paths in case SOE. One of them is to keep reforming the other parts of existing MCS to establish a new compatibility between new and existing management accounting techniques in practice. Another path is to change the absorbed management accounting techniques themselves to maintain the originality of other part of MCS. In fact, different management accounting techniques has experienced divergent follow-up change paths in case SOE. The market competition and institutional constraints of state ownership become two key factors to drive the case SOE choice of the follow-up change paths. At last, the theoretical framework is developed based on the inductive analysis. The conclusions and implications are drawn at end of this paper.