Contingent Study On Determinants Factor Of Changes In Management Accounting And Control System

Management accounting and control systems is important to every enterprise.Economic,social and political forces drive organizational change in ways that are not well understood.That organizational change has influenced the recent development of new management accounting systems and techniques seems indisputable. Usually ,increasing global competition ,economic recession and a new focus on quality and customer service have led to a growing concern in the professional and academic accounting literature with new product costing systems,strategic cost analysis methods,quality management and a host of other techniques and methods that are new or are claimed to be new .The advantage of organizations of adopting new management accounting techniques are heralded by academics and consultants alike .Yet ,surprisingly little is known about the atual rate of adoption of changes to accounting systems after the initial wave of innovation has passed .Even less is known about the forces that induce or act to impede change in accounting systems .An exploratory study that examines the extent and correlates of changes in management accounting and control systems (MACS) in a sample of Chongqing manufacturing organizations is reported herein. Our focus is on change at the organizations as has been the case in previous studies ,Several economic and organizational level variables that might be associated with change in MACS are identified .Measures of the extent to which MACS are present in organizations and the extent to which such systems were changed are developed.The effects of several variables on changes to management accounting systems are tested on data generated from the sample .Then ,the study on management accounting and control systems changes has some theory and realism significance.There are three parts in this paper. Corresponding contents and conclusions are as follows:First part of this paper includes chapter 1 and chapter 2. Chapter 1 is introduction, this chapter is generalization of study background, actuality and the fram of this paper. Chapter 2 intraducts and review some interrelated theory, such as contingency theory, surrogate theory etc.Second part of this paper includes chapter 3 and 4 and it is the core of this paper. In chapter 3, we bring forward management accounting and control systems changes influence factor.The Third part of this paper is chapter 5.This chapter is conclusion part.In the same time this chapter pointed out this paper's deficiencyc and prospect.