内部控制理论研究的回顾与展望

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200713,,,,;,,,;,,,,,,,,,,,,,,,COSO,,3,,,,20,,(2040)(20402070)(2080,2090)()1992COSO19941998COSO1999COCO2004,1992COSO,,,,1999COSO,,,2004,COSO1994,,(COSO,2005),;;733,,:210029,:fatzy2000@sina.com;,,:210093©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(),,,,,,,,,;,,,,;,,(1999),,(),,11KalagnanamLindsay(1999),,,,Mia(2000),Gosselin(1997),,,,An2derson&Young(1999),,,(TQM)Ittner&Larcker(1995),,,,Chenhall(1997),TQM,,TQM()TQM,,;,,Biddle,Bowen&Wallace(1998),,;Ittner&Larcker(1998),;(AMT)(Perera,Harrison&Poole,1997),,ERPChapman(2005),ERP,,;Dechow&Mouritsen(2005),ERP,83©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(2004);Goold(1994);NilssonOlve(2001),,;,Ouchi(1979);Simons,,,GordenMillerWaterhouseTies2sen(1978)Otley(1980)2080,;90,(Langfield,Smith,1997),(Scott&Tiessen,1999)(Reid&Smith,2000)(MerchantChowWu&Ken2neth,1995)(Granlund,Markus,2005),,,(Bim2berg,1998;Fisher,1998;Dirsmith,1998),(Sisaye,1997),(Deluga,etal,1994;Phillips,etal,1994),90,,(Guil2ding,1999),(Davila,2000;Hart2mann,1999),(Shields,2000),,(Chenhall,2003)311981,RuefliSarrazin,,LorangeMurphy(1984),,,,Katzen2bach&Smith(1993),;Fiegener(1997),,Jon2athan&John(2004),Overman(1994),,,,,WilliamB.Rouse(1999),,,,(),TQMERP,,,,,,93©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.()112070,,,,,,,,,,,,,,;,,,,,,21Rosenbaum(1988),,,Kanfer(1996),,,Gil2more&Durkin(2001),,,,,,,,,(2002),Nakhaie,SilvermanLagrange(2000),,(),,,,2090(),,,,,,,,()(),,11,,,,,,,,,,,,04©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.(),;,21,,,,,,,,,,,,,,,,,,,,,,,,,,,,:,2002,,,2,2004,(),COSO,2005,,,H.,1999,,Anderson,S,W&Young,S,Theimpactofcontextualandprocessfactorsontheevaluationofactivity2basedcostingsystems[J],AccountingOrganizationsandSociety,1999,24(7)Biddle,G.C,Bowen,R.M.,&Wallace,J.S,DoesEVAbeatearnings:EvidenceontheAssociationwithStockReturnsandFinancialValues.JournalofAccountingandEconomics[J],1998,24Bimberg,J,G,SomeReflectionsontheRevolutionofOrgani2zationalControl[J],BehavioralResearchinAccounting,10(Supplement)Chapman,ChristopherS,Notbecausetheyarenew:Develo2pingthecontributionofenterpriseresourceplanningsystemstomanagementcontrolresearch[J].Accounting,Organiza2tions&Society,Oct2005Chenhall,RobertH,Relianceonmanufacturingperformancemeasures,totalqualitymanagementandorganizationalper2formance[J].ManagementAccountingResearch,Jun97,Vol.8Issue2,p187-206Davila,T,AnempiricalstudyonthedriversofmanagementcontrolsystemsdesigninnewproductDevelopment[J],Ac2counting,OrganizationsandSociety,2000Dechow,Niels;Mouritsen,Jan,Enterpriseresourceplanningsystems,managementcontrolandthequestforintegration[J].Accounting,Organizations&Society,Oct2005Dirsmith,M,W,AccountingandControlasSolutionstoTechnicalProblems,PoliticalExchangesandFormsofSocialDisclosure:TheImportanceofSubstantiveDomain[J],Be2havioralResearchinAccounting,10(Supplement)Fiegener.MK,Thecontrolofstrategyindynamicversusstableenvironments[J],JournalofManagerialIssues,1997Fisher,J,ContingencyTheory,ManagementControlSystemsandFirmOutcomes:PastResultsandFutureDirections[J],BehavioralResearchinAccounting,10(Supplement)Goold,Michael;Campbell,Andrew;Alexander,Marcus.HowCorporateParentsAddValuetoTheStand2AlonePerform2anceofTheirBusinesses[J].BusinessStrategyReview,Win2ter94,Vol.5Issue4Gordon,L,A&Miller,D.Acontingencyframeworkforthedesignaccountinginformationsystems.[J],Accounting,Or2ganizationsAndSociety,1976,1,p59-69Gosselin,Maurice,Theeffectofstrategyandorganizationalstructureontheadoptionandimplementationofactivity2basedcosting.[J].Accounting,Organizations&Society,Feb97,Vol.22Issue2,p105-122Granlund,Markus,Managementcontrolandcontrollershipin14©1994-2009ChinaAcademicJournalElectronicPublishingHouse.Allrightsreserved.[J],Accounting,OrganizationsandSociety,Mar2005Guilding,C.Competitor2focusedaccounting:anexploratorynote[J].Accounting,OrganizationsandSociety,1999.24(7)Hartmann,F.G.H..TheappropriatenessofRAPM:To2wardthefurtherdevelopmentoftheory[J].Accounting,Or2ganizationsandSociety,2000,25Ittner,C.D.,&Larcker,D.L.,Totalqualitymanagementandthechoiceofinformationandrewardsystems[J].JournalofAccountingResearch,1995,33(Supplement)Kalagnanam&Lindsay,TheuseoforganicmodelsofcontrolinJITfirms:generalizingWoodwardsfindingstomodernmanufacturingpractices.Accounting,OrganizationsandSoci2ety[J],1999,24(1)KanferFH.learningfromfailure:itisnoteasy[J],Psycho2logicalInquiry,1996,Vol.7Issue1,p50-53Katzenbach,JonR.;Smith,DouglasK.,Thedisciplineofteams.[J],HarvardBusinessReview,Mar/Apr93,Vol.71Issue2,p111Larcker,DavidFThePerceivedImportanceofSelectedIn2formationCharacteristicsforStrategicCapitalBudgetingDe2cisions.[J]AccountingReview,Jul81,Vol.56Issue3,p519-538Lorange,Peter;Murphy,Declan.Considerationsinimplemen2tingstrategiccontrol[J].JournalofBusinessStrategy,Spring84,Vol

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