دانلود مقاله isi حسابداری مدیریت و تصمیم گیری – مطالعات برون سپاری

دانلود مقاله isi حسابداری مدیریت و تصمیم گیری – مطالعات برون سپاری

دانلود رایگان مقاله الزویر درباره حسابداری مدیریت و تصمیم گیری : دو مطالعه موردی از برون سپاری (کلیک کنید)


 

توضیحات

وبسایت مکاله اقدام به ارائه پروژه ی ساینس دایرکت با فرمت pdf، از انتشارات الزویر برای رشته حسابداری، و با عنوان مدیریت حسابداری و تصمیم گیری: دو مطالعه موردی از برون سپاری، نموده است.


مشخصات این مقاله :

عنوان مقاله :

Management accounting and decision making: Two case studies of outsourcing

ترجمه فارسی عنوان :

حسابداری مدیریت و تصمیم گیری: دو مطالعه موردی از برون سپاری

سال انتشار : 2014

متعلق به مجله یا ژورنال : انجمن حسابداری (Accounting Forum)

فرمت: PDF

تعداد صفحات: 19

شماره پروژه: 5010


کلمات کلیدی :

Outsourcing, Decision-making, Management accounting, Strategy, Methods, Theory, Practice

برون سپاری، تصمیم گیری، مدیریت حسابداری، راهبرد، روش ها، نظریه، عمل


چکیده  :

Abstract

Studying the outsourcing decision in two substantial manufacturing companies, the paper explores the use of management accounting information in a complex and strategically significant decision-making setting. The setting involves multiple decision participant switch potentially conflicting preferences, constrained information provision capabilities and uncertainties in respect of the financial outcomes of alternative decision options. The two case studies reveal two different methodological approaches to decision-making: analytical and actor-based. These approaches incorporate substantially different ways of managing in formation uncertainty, fostering interaction among the coalition of decision-participants and making use of management accounting. The findings show that management account-ing information and techniques do play an important role in relation to organisationally complex and strategic decision situations. The revealed methods provide potentially educational examples from which other organisations can learn. The findings address the simplistic nature of the conventional management accounting literature on decision-making (e.g. outsourcing and “make or buy”).


مقدمه این مقاله :

 Introduction

This paper is concerned with the role of management accounting in the making of important organisational decisions.It is based on two comparative and contrasting case studies of how management accounting contributes to out sourcingdecisions. The aim is to explore the inadequacies of rational and quasi-rational models of organisational decision-makingas a representation for understanding not only the form of management accounting but also how it is deployed in this contemporarily important organisational decision-making setting. Exploring how practice has developed provides a firststep towards explaining and understanding how decisions of this type are made and how management accounting supportsthose making the decisions.Decision-making is well established as one of the key rationales for management accounting (e.g. Simon, 1955, 1956,1959, 1976; Horngren, Foster, & Datar, 2005; Hall, 2010). The conventional wisdom of management accounting practice in this respect has traditionally been heavily based on the calculated rationality approach (March, 1978; Scapens, 1991). This suggests that intelligence in decision-making involves, “intelligent individuals making calculations of the consequences of actions for objectives, and acting sensibly to achieve these objectives” (p. 592).


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