یک چارچوب مفهومی برای تدریس حسابداری مدیریت
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یک چارچوب مفهومی برای تدریس حسابداری مدیریت

عنوان فارسی مقاله: یک چارچوب مفهومی برای تدریس حسابداری مدیریت
عنوان انگلیسی مقاله: A conceptual framework for teaching management accounting
مجله/کنفرانس: مجله آموزش حسابداری – Journal of Accounting Education
رشته های تحصیلی مرتبط: حسابداری
گرایش های تحصیلی مرتبط: حسابداری مدیریت
کلمات کلیدی فارسی: حسابداری مدیریت، چارچوب مفهومی، اقتصاد سازمانی
کلمات کلیدی انگلیسی: Management accounting, Conceptual framework, Organizational economics
نوع نگارش مقاله: مقاله کوتاه (Short Communication)
نمایه: Scopus
شناسه دیجیتال (DOI): https://doi.org/10.1016/j.jaccedu.2018.05.004
دانشگاه: Penn State University – University Park – United States
ناشر: الزویر - Elsevier
نوع ارائه مقاله: ژورنال
نوع مقاله: ISI
سال انتشار مقاله: 2018
ایمپکت فاکتور: 2.227 در سال 2018
شاخص H_index: 29 در سال 2019
شاخص SJR: 0.871 در سال 2018
شناسه ISSN: 0748-5751
شاخص Quartile (چارک): Q1 در سال 2018
فرمت مقاله انگلیسی: PDF
تعداد صفحات مقاله انگلیسی: 10
وضعیت ترجمه: ترجمه نشده است
قیمت مقاله انگلیسی: رایگان
آیا این مقاله بیس است: خیر
کد محصول: E9638
فهرست انگلیسی مطالب

Abstract


1- Introduction


2- Literature review


3- Markets and organizations


4- The toolkit of management accounting


5- Topics in management accounting


6- Tools for strategic analyses


7- Conclusion


Acknowledgements


Appendix A. Supplementary material


References

نمونه متن انگلیسی مقاله

Abstract


This paper proposes a conceptual framework for teaching management accounting. The framework is rooted in distinguishing organizations from markets and draws on the fast-developing field of “organizational economics.” Market clearing prices, infinitely divisible commodities, and regime of private property rights are three aspects that can theoretically characterize market transactions. This paper argues for conceptualizing the subject matter of management accounting as a response to the relative absence of these aspects of market transactions within organizations. Specifically, management accounting procedures can be classified as instruments that: coordinate the demand and supply of resources in the absence of prices; measure resource consumption given indivisibilities in the cost function; and control resource use when the ownership of assets is separated from its control. This conceptual framework not only lends intellectual coherence to the subject matter of management accounting but also permits its diverse topics to be arranged in a logically articulated manner.


Introduction


This paper proposes a conceptual framework for teaching management accounting. About twenty years ago, Vangermeersch (1997, p. 45) complained that “management accounting seems to be a free-standing phenomenon without a deep philosophical basis (that) would facilitate the teaching of cost/management accounting.” Responding to his call, there have been many attempts over the intervening years to specify frameworks for and redefinitions of management accounting. This ongoing effort to think through the foundations of management accounting is also linked to renewed attempts to professionalize the field. Section 1 of this paper surveys the relevant scholarly and professional literature to show how the proposed conceptual framework offers a meaningful contribution to it. Section 2 selectively examines the literature on “organizational economics” to draw out those aspects that can illuminate the field of management accounting. The analyses of organizations are a vibrant and growing area of economics (Gibbons & Roberts, 2013), and it is the distinction between markets and organizations that constitutes the bedrock of organizational economics. In particular, it will be argued in Section 3 that three theoretically assumed features of market exchanges—market clearing prices, infinitely divisible commodities, and private property rights—can serve to conceptually delineate markets from organizations as contrasting modes of organizing economic transactions.

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