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

本报告由十二章组成。并将其分为四个部分。第一部分重点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，以及近年来随着电子经济或数字经济的到来而发生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时代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。它们超越了预算、更好的预算和高级预算。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做法。Beyond Budgeting倡导摒弃主预算，用预算来解决绩效评估问题。而且，高级预算意味着整合更好的预算和超越预算的努力。第三部分以流程管理会计为主题，对流程成本管理、流程导向管理会计以及德国的格伦斯泰兰管理会计进行了论述。报告的最后部分是对日本企业(松下、夏普和三洋)的实地调研结果的简要总结。该问卷调查于2004年进行，旨在了解1200家日本制造企业和800家韩国制造企业的管理会计实践现状。现在，一些有待检验的假设正在构建中。它们将在不久的将来根据下一次问卷调查进行报告和测试。

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.