信息系统和成本控制[文献翻译]

原文：InformationsystemsandcostcontrolThepurposeofthispaperistoconsiderhowthekeyconceptsofmanagementinformationsystemsmightbeintegratedwithaccountingconceptsrelatingtothemanagerialprocessofcostcontroltoformacoherentmoduleforabusinessschoolcurriculum.Perhapsthebestplacetostartiswithsomedefinitions.Costcontrol,asseenbythewritersofcostaccountingtexts,isthesetofprocessesbywhichmanagementsecuresandmonitorsadherencetocoststandards.Itisthusnarrowerthancostmanagement,whichencompassesbothcostadherenceandcostreductionand,accordingtosome,includesactionswhichdirectanorganizationawayfromactivitieswhichhavelowbenefit-to-costratios.Thereismuchlessagreementaboutthedefinitionofmanagementinformationsystems.Theinformationsystemsfielddrawsfrommanydisciplinese.g.,computerscience,managementscience,organizationalbehavior,andevenaccounting--andinformationsystemstextsandcoursesusuallyincludediscussionsofconceptsandissuesfromtheseotherdisciplines.ManyHISdefinitionsfocusonthecomputerhardwareandsoftwarewhichareimportantcomponentsofmostformalsystems,OtherdefinitionstakeabroaderperspectiveandfocusonthetaskwhichtheHISistoaccomplish.EINandSEGEVforexample,suggestthisdefinition:Amanagementinformationsystemisasystemforcollecting,storing,retrieving,andprocessinginformationthatisused,ordesired,byoneormoremanagersintheperformanceoftheirduties.Thisdefinitionsoundsstrangelylikemanycommondefinitionsofmanagerialaccounting,whichmaybewhywepreferit.Italsohastheadvantageofallowingustoconsiderthebroadrangeofissueswhichareimportanttounderstandinginformationsystems,notjustthephysicalelementsfromwhichtheyarebuilt.Inourdiscussion,however,weshalltrytolimitourattentiontothoseissueswhicharetrulyMISissues--i.e.,thosewhichariseattheintersectionsofthevariousdisciplinesuponwhichtheMISfieldisbased,Forexample,weshallnotdiscussthemanagementsciencemodelswhichareembeddedinmanyinformationsystems,northefundamentalsofcomputeroperatingsystemdesign--ourconcernwiththesewillbeonlywiththoseaspectswhichimpingeonamanager'sunderstandingofMISprinciples.IntryingtointegratethekeyconceptsofMISandcostcontrol,ourinitialapproachwastolookforanaturalmappingbetweenthesetwosetsofconcepts,sothatspecificMISconceptscouldbetaughtalongwithspecificcostcontrolconcepts,withfewgapsandlittleredundancy.Unfortunately,wefoundnosuchnaturalmapping.Thereisnouniquerelationshipbetweenvarianceanalysisandhumaninformationprocessing,forexample,norshoulddiscussionofflowcharting'beconfinedto,say,costbudgetingattheexpenseofotherelementsofthecostcontrolapparatus.Thismeanswehadtolookforconnectionslessthanafullmapping,butcorrespondencesworthdeveloping.Aswethoughtabouthowtheconceptsofthesetwofieldscouldbeintegrated,werealizedthatanotherissuehadtobeaddressedfirst.MISconceptsbearonmostifnotallaspectsofaccounting,notjustcostcontrol,andonallothermanagerialactivities.ItmakesnosensetothinkaboutintegratingMISandcostcontrolconceptswithoutalsoconsideringtheinterconnectionsbetweenMISandotherpartsoftheaccountingandbusinesscurriculum.SinceotherpapersarefocusingonotherinterfacesbetweenMISandaccounting,weshalllimitourselvesintheremainderofthispapertothoseaspectsofMISwhichmightmostreasonablybeintegratedwiththeaccountingaspectsofcostcontrol.Afterall,thatisourbasicassignmentwerecognizethatafinaldecisionaboutthematerialtobeincludedinthismodulecannotbemadeuntilageneralapproachtointegrationhasbeenselected.Webeginbyidentifyingthefollowingsevenphasesinthedesignandoperationofacostcontrolsystem:1.Establishingthenatureoftheinformationneed.2.Establishinginformationspecifications.3.Choosingthetechnicalmeansofproducinginformation.4.Producingtheinformation.5.Insuringthatmanagementwillusetheinformation.6.Respondingtoinformation.7.Keepingthesystemup-to-date.Manymanagerialaccountingcoursesdoconsiderthesocio-technicalaspectsofsystemdesigntosomeextent,butmostofthisconsiderationcomesundertheheadingofavoidingdysfunctionaleffectsofaccountingreportsortheeffectsofbudgetsonpeople.Whattheinformationsystemsliteratureancontributeisabroaderrangeofbehavioralfactorstoconsideraswellassystematicproceduresforassessingtheirimpactonsystemdesign.Mumford'sETHICSmethod,forexample,identifiesfivecriticalareasoffitbetweenthepersonandthejobwhicharenecessaryforjobsatisfaction.Sincethesystemsapersonusescanaffectseveralorallofthesefits,itisrecommendedthatproposed(andexisting)systemsbeevaluatedintermsoftheirimpactsonthesefits.TheETHICSmethodprovidesatechniqueformakingtheseassessments.Noinformationsystemexistsinavacuum;acostcontrolsystemissurroundedbyandinteractswitharangeofothersystemsintheorganization.Thedegreeandmannerofinteractionamongsystemsreflectstheorganization'sinformationarchitecture.Therearearangeofapproachestodesigninginformationsystemse.g.,top-down,bottom-upandeachisappropriatetosomearchitecturesandnottoothers.Implementinganinformationsystemdoesnotjusthappenthetechnical,individual,andorganizationalaspectsofchangemustbeconsideredandplannedfor,introducingthisconceptinthediscussionofcostcontrolhastwomainbenefits.First,ithighlightstheeffectsofparticipationinthesystemdevelopm