Research On The Diffusion Mechanism Of Management Accounting Practice Based On Infectious Disease Model

At present,China's economy and the world economy are highly integrated,Chinese enterprises have gradually integrated into the wave of economic globalization,and the fast changing international competition environment has also made Chinese enterprises face more and more challenges.In order to survive and development in the trend of the times,the management of enterprises attach importance to the introduction of advanced management concepts and methods.Management accounting practice is an important management technology and method to service enterprise management,improve the quality of decision-making and create value.It plays an important role in the process of enterprise value increment.The new management accounting practice is spreading in the market.If the enterprise can not recognize,analyze and make a decision in time,it will easily lose the competitive advantage and have a negative impact on the development of the enterprise.Therefore,it is of great guiding significance to study the diffusion mechanism and influencing factors between the management accounting practice within the enterprise and the enterprise cluster,and to promote the development of the management accounting practice and speed up the construction of the Chinese localization management accounting system.Based on the theory of right change,diffusion theory and system dynamics,this paper combs the development of contingency management accounting and analyzes the diffusion characteristics of management accounting practice.The diffusion mechanism between the management accounting practice and the enterprise cluster is similar to the diffusion process of "virus" in the population.Therefore,it uses the infectious disease model to analyze the management accounting practice diffusion mechanism.According to the characteristics of management accounting practice diffusion,the parameters of infectious disease model are re set and interpreted,and the model analysis method is used to solve the new model and to prove the stability of the equilibrium point.Then the diffusion process of the management accounting practice is verified by numerical simulation technology,and the range of the value of the model parameters is explained reasonably.Finally,using the visual clustering analysis method to collect the case enterprise research on the typical management accounting practice on China know net,the applicability of the infectious disease model in the study of management accounting practice diffusion is verified by the data processing.The main results of this study are as follows: first,the diffusion of management accounting practices within the enterprise is consistent with the model(classic warehouse model).Management attitude,employee learning cost,information supply cost,information use cost,incentive mechanism are the main influencing factors that affect the rate of practice diffusion within the enterprise management.When the basic reproduction number satisfies certain conditions,the model has the best solution,and the management accounting practice can be fully disseminated within the enterprise.The two is the diffusion process of management accounting practice between enterprises cluster(the model of infectious disease model with latent group).The diffusion of management accounting practice in the enterprise cluster needs four stages: cognition,analysis,decision making and integration.The internal and external environment of enterprises,management accounting practice characteristics and enterprise resources are the models.The main factor of parameter change.The main innovations of this paper are:(1)introducing infectious disease model into management accounting research.The infectious disease model has been widely used in the discipline of economic management,but it is still rare to introduce the infectious disease model into the management accounting field to study the management accounting practice diffusion mechanism.(2)a variety of methods of model analysis,numerical simulation and visual clustering analysis are used to study the normative research of the management accounting practice diffusion mechanism,and expand the research methods in the field of management accounting.(3)study the diffusion process of management accounting practice from a microcosmic and intermediate perspective,and break through the study of management accounting practice from a single perspective.