The Evolution of Networks and the Design of Accounting Information Systems

网络的演变与会计信息系统的设计

• 批准号: 9312783
• 负责人: James Jordan
• 金额: $ 18.27万
• 依托单位: University of Minnesota-Twin Cities
• 依托单位国家: 美国
• 项目类别: Continuing Grant
• 财政年份: 1993
• 资助国家: 美国
• 起止时间: 1993-09-01 至 1998-02-28
• 项目状态: 已结题
• 来源: https://www.nsf.gov/awardsearch/showAward?AWD_ID=9312783&HistoricalAwards=false
• 关键词: Evolution; Networks; Design; Accounting; Information

9312783 Jordan This research is on the development of organizational networks and decentralized decision-making within networks. The development of networks is to be modeled as an evolutionary process by which firms modify their internal information and decision networks in response to the perceived economic performance of other firms. The second line of proposed research concerns the design of management accounting information systems for networks of productive activities. A management accounting system reports to activity managers information, such as cost and revenue information, aggregated from the actions of other activities, and also measures the performance. Different accounting systems can be compared according to their ability to ensure profitable budgets. The proposed research would extend this model to include fixed-expenses and inventory budgeting and to include a more explicit treatment of the budgeting process.

9312783约旦本研究是关于组织网络的发展和网络内的分散决策。 网络的发展被建模为一个进化的过程中，企业修改其内部的信息和决策网络，以响应其他企业的经济表现。 第二条线的拟议研究涉及的设计管理会计信息系统的网络的生产活动。 管理会计系统向活动经理报告从其他活动的行动中汇总的信息，例如成本和收入信息，并衡量绩效。 不同的会计制度可以根据其确保盈利预算的能力进行比较。 拟议的研究将扩大这一模式，以包括固定费用和库存预算编制，并包括对预算编制过程的更明确的处理。