New Paradigm of Management Accounting in the E-economy : Based on International Comparative Study

本报告共分十二章。它们分为四个部分。第一部分着重介绍了有效实施战略管理的平衡计分卡和战略地图。它讨论了战略管理会计和控制系统，以及近年来与电子经济或数字经济的出现有关的更广泛的结构性转变。管理会计需要战略导向/战略基础责任会计作为新经济下管理会计的新理论框架。第二部分讨论了三种截然不同的方法来解决传统预算实践的缺陷。他们是超越，更好的网络，和先进的网络。更好的预算编制倡导通过关注预算编制中的规划问题来改进预算编制实践。超越预算主张放弃主预算，用预算来解决绩效评价问题。而高级认证意味着更好的认证和超越认证的整合。第三部分为过程管理会计，主要介绍了过程成本管理、过程管理会计和德国的Glenzplankostenrechnung。报告的最后一部分是对日本企业的实地调查结果的简要总结（松下、夏普、三洋）2004年进行了问卷调查，作为一项试点测试，以了解管理会计实践的现状，200家日本和800家韩国制造公司。现在，一些有待验证的假设正在构建中。将在不久的将来根据下一次问卷调查报告和检验这些建议。

This report consists of twelve chapters. And, they are divided into four parts. Part one is focused on Balanced Scorecard and Strategic Map for implementing Strategic Management effectively. It discusses Strategic Management Accounting and Control Systems, and wider structural shifts connected with the advent of the E-economy or Digital Economy in recent years. Management accountants need the strategy-oriented/strategic-based responsibility accounting as a new theoretical framework for management accounting in the New Economy.Part two discusses three distinctly different approaches to the shortcomings of traditional budgeting practices. They are Beyond Budgeting, Better Budgeting, and Advanced Budgeting. Better Budgeting advocates improving budgeting practices by focusing on the planning problems with budgeting. Beyond Budgeting advocates abandoning the master budgets to solve the performance evaluation problems with budgeting. And, Advanced Budgeting means the efforts to integrate both of Better Budgeting and Beyond Budgeting. We clarified the characteristics of US and Europe theory and practices respectively.The theme of part three is accounting for process-based management Process-based cost management, process-oriented management accounting, and Glenzplankostenrechnung in Germany are discussed. Not functional-based responsibility accounting but process-based responsibility accounting is advocated.The last part of the report is the brief summary of the results with regard to field researches on Japanese companies (Matsushita, SHARP, and Sanyo)Questionnaire survey was conducted in 2004 as a pilot test to gain some insights on the state-of-the-art of management accounting practices in 1,200 Japanese and 800 Korean manufacturing companies. Now, some hypotheses to be tested are constructing. They will be reported and tested based on the next questionnaire survey in the near future.