management accounting and integrated information systems 管理会计和综合信息系统 -【外文翻译】.docVIP

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management accounting and integrated information systems 管理会计和综合信息系统 -【外文翻译】.doc

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From:Rohde. Accounting Information Systems[J]. International Journal ,2007, 40–68 Management Accounting and Integrated Information Systems Abstract In the Previous section research on management accounting and IIS has been reviewed. The review was structured on the basis of the theoretical framework developed in Section 3. On the basis of the theoretical framework literature within seven aspects of the relationship between management accounting and IIS was reviewed. Many suggestions for future research can be identified on the basis of the literature review. Rather than developing a comprehensive list of research opportunities, this section will draw attention to a limited number of research opportunities that seem to be the most promising areas of future research. Keywords: Management Accounting;Integrated Information Systems; performance role 1.1 Management accounting techniques and the IIS: Analysis-oriented information systems Unfortunately, it is characteristic of the current literature that to a large extent it focuses on ERP systems. Limited research has been conducted on other components of the IIS. This seems opaque since research on the relationship between ERP systems and management accounting techniques does not find strong relationships between IIS and management accounting. Several of these studies even argue that analysis-oriented information systems such as SEM systems and specialised software seem be better able to support management accounting ( Malmi,2001; Granlund and Malmi,2002).Fortunately, some research is beginning to appear that looks at other components of the IIS than ERP systems (Fahy and Millea, 2001; Hyvonen,2003). Much more research, however, is needed. An opportunity for future research exists especially within the relationship between specialised software and management accounting techniques. Examples of such software are ABC, BSC or budgeting software. Examples of research questions are: How is the balanced scorecard supported by