【 财务预测管理系统的设计与开发】外文翻译

1、.51毕业论文网 51bylw 文献翻译 ：.；重 庆 理 工 大 学文 献 翻 译二级学院 班 级 学生姓名 学号 译 文 要 求1、译文内容必需与课题或专业内容相关。2、外文翻译后中文不少于1500字。3、译文原文或复印件应附在译文后备查。 译 文 评 阅导师评语应根据学校“译文要求，对学生外文翻译的准确性、翻译数量以及译文的文字表述情况等作详细的评价指点教师： 年 月 日管理睬计和综合信息系统1.未来的研讨方向在关于管理睬计和IIS前一段的研讨曾经进展了审查。该审查的构造上的第3节开展的实际框架的根底。论文学的实际框架的根底上在七个方面之间的关系管理睬计和IIS进展了审查。未来研讨的许多

2、建议，可以确定在文献回想的根底。而不是开发一个全面的清单研讨时机，本节将提请人们留意一个数量有限的研讨时机这似乎是未来研讨的最有出路的领域。1.1 管理睬计技术和IIS：面向分析的信息系统 不幸的是，它是目前的文献，要在很大程度上它着重于特征ERP系统。有限的研讨已进展了对IIS中的其他组件。这似乎由于研讨不透明论ERP系统与管理睬计的关系技术没有找到IIS和管理睬计之间的结实关系。几种这些研讨甚至以为，如扫描电镜系统和分析为导向的信息系统专门的软件似乎可以更好地支持管理睬计如见马尔米，2001年Granlund及马尔米，2002。侥幸的是，一些研讨也开场出如今其他的IIS组件，看起来比ERP

3、系统如：法希和Millea，2001年; Hyvnen，2003。更多的研讨，然而，是必要的。未来研讨的时机存在，特别是在关系专门的软件和管理睬计方法。这种软件的例子美国广播公司，BSC或预算软件。研讨问题的例子包括：如何平衡记分卡支持规范，如Corporater平衡计分卡平衡计分卡软件？哪些变量可以解释不同的方式，ERP的对比分析为导向的信息管理系统支持会计？如何运用这种系统的影响和决议作用管理睬计和其他管理人员？在这方面的研讨应协助争取由于管理睬计核算的重要的新见解，主要是这些软件支持例如马尔米，2001。调查，个案研讨以及实验方法可提供不同的运用，每优势Birnberg等。，1990。对

4、研讨方法的选择取决于所研讨的问题尹，1994年，第6页。由于有关的几个研讨问题要问，一些研讨方法将适用。不同研讨方法的运用将加强其有效性研讨潜行，2005年阿诺德，2006。1.2 管理睬计技术和IIS：一体化的承诺或危险 整合似乎是在IIS的主要特点，显然是多多益善。但是，现代研讨阐明，这是现实未必如此。如那些案例研讨由Scapens和Jazayeri2003和Dechow和Mouritsen以后记得进展2005年的报告，企业资源规划系统带给他们这样的高集成度，这几乎是太多了。此外，从功能主义的观念来看，有人以为，一体化必需争取在不为管理睬计的牺牲卡普兰，1990年;库珀和卡普兰，1998。

5、据四阶段模型卡普兰，1990年，信息不完全的系统集成，其实是可以更好的是支持不是完选集成的管理睬计信息中试阶段系统。最后，在ERP系统和管理睬计方法研讨发现，公司选择的一体化程度较低时，实施，例如，平衡记分卡运用专门的软件马尔米，2001。数据集成，也可以研讨更狭隘。卡普兰1990以为，目前，财务会计信息消费的目的是用于管理睬计用途以及。卡普兰1990宁愿管理睬计是首要车辆的本钱分摊和财务会计那么，反过来，利用这些计算所存货的计价，等等。在这种构造中，管理和财务会计资料集成。信息系统可以集成沿着不同的尺寸。摊位等。 2000年确定三个方面的整合：数据集成，硬件/软件集成和信息整合。此外，Gra

6、nlund及马尔米2002指出的集成度是一个一致体。这些早期的研讨的根底上，这种交融本身不值钱，未来研讨应处理的问题进展集成的最正确程度。沿着一切的集成一体化方面需求的？之间有什么不同的关系整合与一个管理睬计技术方面，如作业本钱法和平衡记分卡？同样，一些研讨方法可运用于自体的知识缺乏，有关研讨问题的不同种类的技术和管理睬计整合可以构成。根据不同层次的笼统存在一些当前研讨摊位等。，2000。调查或实验的方法将是建立在适用时这些研讨。当瞄准揭露内部管理之间的关系变量会计技巧和整合，个案研讨的方法能够更为适宜。1.3 该会计师的作用，管理睬计和IIS组织： 分散的管理睬计，管理睬计是目前进展的由不同

7、的人从业务主机，经理到车间人员。这样的人进入这些新的群体拥有的见解62答：罗，三罗德/会计信息系统国际杂志8200740-68管理睬计的技术可以被质疑，这导致两个时机未来的研讨。首先，从功能主义的观念来看，研讨，需求哪些技艺，非管理睬计师需求和会发生什么的设计和运用的管理睬计当车间技术人员职位，以总分类帐和业务经理在做预算修订。第二，管理睬计作为一种管理技术的作用有能够发生改动。从演员网络实际，IIS和管理睬计的角度上正采取新的含义。管理睬计能够不再是管理睬计师域。这将如何影响管理睬计的方式，被以为？将管理睬计交融在一同，如市场营销，战略等管理领域和组织？在这两种情况下，个案研讨似乎是最适宜的

8、方式揭露这些关系，似乎是非常依赖上下文和情境。5.4 行为，运用和感知和IIS设计和运用功能主义的角度来看，从一IIS中的一个之间关系的深化了解和管理的设计会计方法，其运用缺乏。研讨与IIS和关系管理睬计技术大多运用调查或实地研讨的方法。只需几个案例研讨运用从功能的角度进展了如乔森和Grnlund，1988年;凡得Veeken和武泰，2002。详细设计上思索更多的研讨是必要的。如何在IIS和管理睬计技术设计的做法？做什么限制从业阅历关于IIS或管理睬计技术？如何躲避这些从业者限制？同样，更多的IIS技术的运用和管理睬计的研讨是必要的。从琼森和Grnlund1988和van der Veeken

9、和武泰2002提出的观念有价值的，但更喜欢这项研讨是必要的。在研讨中设计和管理睬计的关系，个案研讨运用法以为协助 告知今后的研讨潜力。运用这种方法，许多方面设计和运用显显露来。实验方法将更加适用于在有限的时关于运用的关键变量是主要兴趣。1.5 管理睬计，IIS和性能：管理睬计作为一个中间 变量没有一块是研讨确定了研讨的IIS之间的关系管理睬计和企业绩效。其中业务流程中间几个框架在IT之间的投资与运营绩效关系曾经被提出如Barua等。1995年Dehning和Richardson，2002。虽然不是主要的业务流程，管理会计可以被看作是业务流程之一。能否更好的管理睬计导致公司业绩的改善？如何更好地

10、管理公司会计的影响性能及在何种情况下？什么样的管理睬计之间的配合和IIS对效能影响最大？管理睬计作为一个中间夹杂变数将丰富对性能影响的研讨流。此外，研讨如何评价国际战略研讨所的配套管理睬计性能的影响是必要的。替代品研讨方法应该可以更好地发现了许多中间变量之间的IT投资和企业绩效。结合假设需求在较小的分割，答：罗，三罗德/会计信息系统国际杂志8200740-68 63parts乙Dehning和Richardson，2002。对研讨方法的运用，超出档案展开数据分析显示关键扩展我们对性能方面的了解受影响和能够的表现改善的主要来源。附加阐明：以上这篇文献翻译节选自：的有关内容。Managementa

11、ccountingand integrated information systems 1. Directions for future researchIn the Previous section research on management accounting and IIS has been reviewed. The review was structured on the basis of the theoretical framework developed in Section 3. On the basis of the theoretical framework lite

12、rature within seven aspects of the relationship betweenmanagement accounting and IIS was reviewed. Many suggestions for future research can be identified on the basis of the literature review. Rather than developing a comprehensive list of research opportunities, this section will draw attention to

13、a limited number of research opportunitiesthat seem to be the most promising areas of future research.1.1. Management accounting techniques and the IIS: Analysis-oriented information systemsUnfortunately, it is characteristic of the current literature that to a large extent it focuses on ERP systems

14、. Limited research has been conducted on other components of the IIS. This seems opaque since research on the relationship between ERP systems and management accountingtechniques does not find strong relationships between IIS and management accounting. Several of these studies even argue that analys

15、is-oriented information systems such as SEM systems and specialised software seem be better able to support management accounting (see e.g. Malmi,2001; Granlund and Malmi, 2002).Fortunately, some research is beginning to appear that looks at other components of the IIS than ERP systems (e.g. Fahy an

16、d Millea, 2001; Hyvnen, 2003). Much more research, however,is needed. An opportunity for future research exists especially within the relationship between specialised software and management accounting techniques. Examples of such software are ABC, BSC or budgeting software. Examples of research que

17、stions are: How is the balanced scorecard supported by standard BSC software such as Corporater BSC? What variables can explain the different ways that ERP vs. analysis-oriented information systems support management accounting? How does the use of such systems impact the role and decisions of manag

18、ement accountants and other managers? Research in this area should assist in gaining important new insights since management accounting is largely supported with such software(e.g. Malmi, 2001).Survey, case study as well as experimental methods could be applied and each offers different strengths (B

19、irnberg et al., 1990). The choice of research method depends on the research question(Yin, 1994, p. 6). Since several research questions are relevant to ask, several research methods would be applicable. Application of different research methods would strengthen the validity of research (Modell, 200

20、5; Arnold, 2006).1.2. Management accounting techniques and the IIS: The promise or peril of integrationIntegration seems to be the key characteristic of the IIS, apparently the more the better. But,contemporary research indicates that this is not necessarily the case. Case studies such as the ones c

21、onducted by Scapens and Jazayeri (2003) and Dechow and Mouritsen (2005) report that ERPsystems bring with them such a high degree of integration that it is almost too much. Furthermore,from a functionalist point of view, it is argued that integration must not be strived for at the sacrifice of manag

22、ement accounting (Kaplan, 1990; Cooper and Kaplan, 1998). According to thefour-stage model (Kaplan, 1990), information systems that are not fully integrated can actually be better at supporting management accounting in a pilot phase than fully integrated information systems. Finally, research on ERP

23、 systems and management accounting techniques find thatcompanies choose lower degrees of integration when they implement, for example, the balanced scorecard using specialised software (Malmi, 2001).Data integration can also be studied more narrowly. Kaplan (1990) argues that, at present,information

24、 produced for financial accounting purposes is used for management accounting purposes as well. Kaplan (1990) would prefer that management accounting was the primary vehicle for cost allocations and that financial accounting then, in turn, used these calculations for inventory valuation, et cetera.

25、In this structure, data for management and financial accounting are integrated.An information system can be integrated along different dimensions. Booth et al. (2000)identify three dimensions of integration: data integration, hard/software integration and information integration. Furthermore, Granlu

26、nd and Malmi (2002) note that the level of integration is a continuum. Building on these early studies, that integration is not valuable per se, future research should address the issue of optimal levels for integration. Is integration along all dimensions of integration needed? What is the relation

27、ship between integration and different aspects of a management accounting techniques such as activity-based costing and the balancedscorecard? Again, several research methods could be applied since the body of knowledge is scarce and different kinds of research questions in relation to management ac

28、counting techniques and integration can be posed. Depending on the level of abstraction some current research exists(Booth et al., 2000). The survey or experimental methods would be applicable when building on these studies. When aiming for uncovering variables within the relationship between manage

29、ment accounting techniques and integration, the case study method may be more appropriate.5.3. The role of the accountant, the organisation of management accounting and the IIS: The dispersion of management accounting Management accounting is currently conducted by a host of different people from bu

30、siness managers to shop floor personnel. That these new groups of people possess insights into the 62 A. Rom, C. Rohde / International Journal of Accounting Information Systems 8 (2007) 4068 techniques of management accounting can be questioned, which leads to two opportunities for future research.

31、First, from a functionalist point of view, research is needed on what skills nonmanagement accountants need and what happens to the design and use of management accounting techniques when shop floor personnel posts to the general ledger and business managers are doing budget revisions.Second, the ro

32、le of management accounting as a management technology is likely to change.From the perspective of actor-network theory, IIS and management accounting are now taking on new meanings. Management accounting may no longer be the domain of management accountants.How will this impact the way that managem

33、ent accounting is perceived? Will management accounting fuse together with other management domains such as marketing, strategy and organisation? In both cases, case study research seems to be the most appropriate way of uncovering these relationships that seem to be very context dependent and situa

34、tional.5.4. Behaviour, use and perceptions and the IIS: Design and use from a functionalist perspectiveAn in-depth understanding of the relationship between IIS and the design of managementaccounting techniques and their use is lacking. Studies on the relationship between IIS and management accounti

35、ng techniques have mostly applied survey or field study methods. Only afew case studies applying a functionalist perspective have been conducted (e.g. Jnsson and Grnlund, 1988; van der Veeken and Wouters, 2002).More research on specific design considerations is needed. How are the IIS and management

36、 accounting techniques designed in practice? What limitations do practitioners experience regarding IIS or management accounting techniques? How do practitioners circumvent these limitations? Similarly, more research on the use of IIS and management accounting techniques is needed.The insights from

37、Jnsson and Grnlund (1988) and van der Veeken and Wouters (2002) are valuable, but much more research like that is needed.When studying design and use of the IS in relation to management accounting, the case study method holds potential for helping inform future research. Using this method, the many

38、aspects ofdesign and use reveal themselves. Experimental methods will be more applicable when a limited set of key variables regarding use are of primary interest.5.5. Management accounting, IIS and performance: Management accounting as an intermediateVariable No piece of research was identified that studied the relationship between IIS, management accounting and firm performance. Several frameworks in which business processes intermediate the relationship between investments in IT an