xxx通讯有限公司内部控制存在的问题及其完善 外文.pdfVIP

USING AN ACCOUNTING- BASED MANAGEMENT CONTROL SYSTEM FOR CULTURAL CHANGE Abstract Despite the well documented advantages of Continuous Improvement (CI) management, implementation failures are discouragingly high (Jazayeri Hopper 1999). The most significant reason for failure in becoming a CI organization is cultural resistance (Irani et al. 2003), due in part to insufficient trust (Chenhall and Langfield- Smith 2003). When employment contracts fail, employees will resist changes perceived to threaten their welfare. This paper uses an innovative action research approach (Kaplan, 1998) to design and implement a Management Control System (MCS) that will reduce this problem. Unfortunately, a single theoretical perspective (information economics, agency theory, or learning theory) will not provide sufficient insights for implementation, since each theory assumes away critical application issues covered by the other theories (Covaleski et al. 2003). Drawing from several theoretical sources for this research, an MCS designed to support both the implementation and management of CI cultures is developed and applied in an American factory. A Continuous Improvement Accounting Information System (CI-AIS) is merged with an MCS using suggestions from 1) information economics (adaptive feedback), 2) agency theory (to r