由厦门大学会计发展研究中心提供的第五届会计与财务问题国际研讨会——当代管理会计新发展论文集中的第二部分：战略管理会计与平衡记分卡1In modern organizations there is a strong emphasis on managing by numbers, as part of an approach to management that emphasizes ‘facts’ and evidence, particularly quantified facts (Locke 1996; Porter 1995; Rose 1991, Chua, 1996). This emphasis on facts, numbers and quantification is pervasive, and leads to what has been refered to as ‘a numerical view of work and management’ (Martinez Lucio & MacKenzie, 2004). The implications for accounting of managing by numbers have been most clearly articulated by Bob Kaplan. Among his many works, Kaplan (1983) stressed the importance of accounting collecting facts about manufacturing operations, Johnson and Kaplan (1987) and Cooper and Kaplan (1996) called for changes in cost systems to make cost information more meaningful and factual, and, most recently, Kaplan and Norton (1996, 2001, 2004) articulated the Balanced Scorecard to facilitate quantified, fact based, strategic management
