Comprehensive Research of Influence of Non-financial Indexes on Accounting Information

本研究的目的在于厘清非财务信息与会计信息之间的关系。讨论的主题是平衡计分卡，组织间的关系，特别是买方-供应商的关系，环境管理会计，微利润中心，包括京瓷的变形虫系统，全面质量控制和质量成本管理，部门组织管理和管理会计的实施。平衡计分卡将非财务信息整合到业绩评估和战略制定的会计。即使在买方和供应商之间建立了可信赖的关系，买方也利用财务和非财务信息监测供应商的活动。新产品开发过程中的环境考虑往往会产生额外的成本。然而，物质流会计实现了成本和绿色操作之间的“权衡”。环境设计和生命周期评估利用fina ...更多信息 社会和非金融信息。微利润中心组织的理念嵌入使得即使其业务单元是成本中心，其员工也可以实现利润目标。日本的质量管理存在着缺陷，尤其是缺乏成本意识。质量回报法可以解决上述问题组织变革是基于变革可以改善财务业绩的信念。我们的实证研究表明，这种变化很少产生更高的财务业绩。我们还发现，新的管理会计举措的实施往往失败，主要是因为非财务考虑是不够的，我们发现管理会计研究很少将其视角延伸到会计边界之外，并限制其考虑会计信息。如前所述，非财务信息和对价是管理会计不可或缺的。这表明，管理会计应将其视角扩展到非财务问题。这可能是奇怪的会计必须尊重非会计因素。然而，我们应该强调，会计问题不是唯一的会计问题。

The purpose of this research is to clarify the relationships between non-financial information and accounting information. Topics discussed are balanced scorecard, inter-organizational relationships especially buyer-suppliers relationships, environmental management accounting, micro profit center including Kyocera's amoeba systems, total quality control and quality cost management, divisional organizational management, and management accounting implementation.Balanced scorecard integrates non-financial information into accounting for performance evaluation and strategy formulation. Even trusty relationships have established between buyers and suppliers, buyers monitor suppliers' activities using both financial and non-financial information.. Environmental consideration during new product development often generates additional costs. Material flow accounting, however, attains the 'trade-on' between costs and green operations. Design-for-environment and life cycle assessment utilize fina … More ncial and non-financial information. Philosophy embedded micro profit center organization makes it possible far employees to attains profit target even their business units are cost centers. Japanese quality control has its dysfunction, especially the lack of cost conscious attitude. Return on quality approach could resolves the problem above mentioned Organizational changes are based on the belief that changes could improve financial performance. Our empirical research reveals that such changes rarely generate the higher financial performance. We also find that implementation of new management accounting initiatives often fail, mainly because non-financial consideration is not sufficient.We find management accounting research rarely extends its perspective beyond accounting boundary and limits its consideration around accounting information. As described, non-financial information and consideration are indispensable for management accounting. This suggests that management accounting should extend its perspective to non-financial issues. It may be curious accounting must respect non-accounting factors. Nevertheless, we should emphasis that accounting issues is not a sole accounting issue Less