The Evolution of Networks and the Design of Accounting Information Systems

9312783 Jordan本研究是关于组织网络的发展和网络内的分散决策。网络的发展将被建模为一个进化过程，通过这个过程，企业修改其内部信息和决策网络，以响应其他企业的感知经济绩效。拟议研究的第二条线涉及生产活动网络的管理会计信息系统的设计。管理会计系统向活动经理报告从其他活动中汇总的信息，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，使其包括固定费用和存货预算编制，并对预算编制过程进行更明确的处理。

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.