Dissertation > Excellent graduate degree dissertation topics show

Management Accounting Essence Research Based on the Transaction Cost Economics

Author: ZhuYaShan
Tutor: HuangPeng
School: Suzhou University
Course: Accounting
Keywords: Transaction Transaction Cost Management Accounting Institutional Arrangement
CLC: F234.3
Type: Master's thesis
Year: 2011
Downloads: 122
Quote: 0
Read: Download Dissertation

Abstract


The development of management accounting theory and practice face the dual dilemma .The narrow view leads low awareness of management accounting—confined to“tool theory”and“information theory”, which is bound to inhibit the function of the play, result in waste of resources. Researching management accounting begins with identifying its essence. Transaction cost economics provides us with a new vision. It is a magnifying glass to understand the microscopic enterprise world. In the paper, there are the theory and practice clues. Theory area, starting from the most basic unit of transaction, the enterprise is a collection of transactions. The transactions inevitably produce costs. Management accounting based on hierarchical structures and trade contracts is an effective way to govern internal and external transactions. It is composed by the management accounting system and practice, which are rules and practices in transaction cost economics world. Through hierarchical structure and administrative authority ,management accounting make rules and practices become behavioral biases of the members , and enhanced into members values by long practice, finally institutionalized. Practice area, explore the development and evolution power of three major areas in management accounting—the production area, the field of performance evaluation, Strategic Management Accounting area. Analysis the evolution of the various areas by transaction cost economics, and obtain the law—the pursuit of minimizing transaction costs is the constant pursing objective of management accounting. Concluding management accounting essence is an institutional arrangement of enterprises to minimize transaction costs. Creating this article is to reveal management accounting essence, to remind enterprises from the macro level to focus on institution design, from the micro-level to improve details of the transaction. Management Accounting should participate in the entire process of the corporate decision-making and control.

Related Dissertations

  1. Study of Human Resource Management Outsourcing,G647
  2. The Study of Information Disclosure Systerm Related Transaction of Listed Company in China,D922.287
  3. The Empirical Research on the Influence of Ownership Structure to Related Party Transaction and Corporate Performance,F276.6;F224
  4. Status, Problems and Solutions of Chinese Listed Newspaper Companies,G219.2-F
  5. Market Supervision Act Perspective Company Registration Legal Issues,D922.291.91
  6. Legal Regulation in Affiliate Transaction of Private Bank,D922.291.91
  7. Study on the Validation Element for Director’s Affiliated Transaction,D922.291.91
  8. The Empirical Research on the Accounting Policy Choice Based on Earnings Management of the Listed Company,F275
  9. Research on Strategic Choice of Corporate Emissions Based on Emissions Trading System,X321
  10. The Construction of Strategic Management Accounting,F234.3
  11. Enterprise management , financial management issues and institutions,F810.6
  12. The Research on Modern Enterprise Management Accounting Report System Construction and Application,F275
  13. Five - strong Group Financial Management Model,F275
  14. The Influence of the Relevance Between Executive Compensation and Performance to Accounting Conservatism in Listed Companies,F275;F224
  15. The legal regulation of the financial holding company related party transactions,D922.291.91
  16. The Research and Implementation of Transaction Processing Mechanism in BCSEP,TP393.09
  17. Research on Preventing the Evolution of Earnings Management for the Accounting Fraud,F233
  18. The Application of Strategic Management Accounting in Commercial Banks of China,F234.3
  19. Technology Innovation Management Accounting Research on Several Issues,F234.3
  20. The Application Research about China Telecom Strategic Management Accounting,F626.115
  21. The Construction and Application of Management Accounting Report System Based on EVA,F275

CLC: > Economic > Economic planning and management > Accounting > A variety of accounting and bookkeeping > Management Accounting
© 2012 www.DissertationTopic.Net  Mobile