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管理会计理论需求与供给分析——基于经济学模型的解释
Authors
刘思义
鲁威朝
Publication date
10 July 2014
Publisher
Abstract
一、引言本文试图讨论两个问题:管理会计理论在决定会计实务方面所发挥的作用,即这种作用是一个规范性或描述性的指导,还是一种基于对管理实务现象的解释;当前管理会计在实务中运用广泛,却在理论研究发展速度上缓于财务会计理论的原因。针对第一个问题,WATTSAndzIMMErMAn(1979)在《会计评论》上发表了《会计理论的供给和需求:市场解释》(THEdEMAnd fOrAnd SuPPlyOfACCOunTIngTHEOryAMArkETfOrEXCuSES,下称《解释》),首次
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Last time updated on 16/06/2016