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

本研究的目的是澄清非财务信息和会计信息之间的关系。讨论的主题包括平衡计分卡，组织间关系，特别是买方-供应商关系，环境管理会计，微观利润中心，包括京瓷的阿米巴系统，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会计中，用于绩效评估和战略制定。即使在买方和供应商之间建立了信任关系，买方也会使用财务和非财务信息来监控供应商的活动。在新产品开发过程中对环境的考虑通常会产生额外的成本。然而，物料流会计实现了成本和绿色运营之间的“权衡”。环境设计和生命周期评估利用财务和非财务信息。微观利润中心组织理念的嵌入使得员工在其业务单位是成本中心的情况下也能实现利润目标。日本的质量控制存在缺陷，尤其是缺乏成本意识。质量回报方法可以解决上述问题。组织变革是基于变革可以改善财务绩效的信念。我们的实证研究表明，这种变化很少产生更高的财务绩效。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不够。我们发现，管理会计研究很少将其视角扩展到会计边界之外，其对会计信息的考虑也很有限。如前所述，非财务信息和对价对于管理会计是不可或缺的。这表明管理会计应该将其视角扩展到非财务问题。这可能很奇怪，会计必须尊重非会计因素。然而，我们应该强调的是，会计问题并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