澳大利亚墨尔本会计代写 信息技术改变

在过去的20年里，信息技术改变了组织的结构和风格，从“集中到分散的系统”(Quattrone and Hopper, 2001)。Quattrone and Hopper(2001)也支持这一观点，他们明确指出，去集中化已经增加了管理会计师在组织内的影响力，因此管理会计师现在作为财务业务伙伴的新角色出现，帮助经理们在决策过程中进行决策。在过去，管理会计师独立工作，“管理日常财务工具”的组织，如簿记，记录和月度报告(Quattrone, 2010)。另一方面，根据Ashton(1995)的研究，1979年管理会计在中国还不存在，中国正在进行巨大的改革，以市场经济取代计划经济，从产出最大化到利润最大化的目标镜头也发生了改变。关于这一点，O ‘Connor(2004)解释说，尽管中国进行了改革，但对管理会计的效果并不好，因此中国希望适应西方的管理会计。Spaarkman(2010)认为，先进的信息系统正在接管组织内部的财务因素，使得管理会计师能够参与到与财务因素同样重要的非财务工具中。此外，Bhimani(2007)强调了超越财务因素的重要性，财务因素在组织内部正变得越来越重要。此外，Granlund和Malmi(2007)解释了自动化信息系统的增加，但没有强调管理会计的作用。Bruns和Baldvinsdottir(2005)也支持这一观点，他们认为管理会计现在进入了氢化物会计的新角色，他们参与运营和战略过程来满足管理者的需求。管理会计师角色的变化是通过使用先进的信息系统实现的，这使得从上到下的人员之间能够更好地沟通和分配。此外，Zarowin(1997)的研究表明管理会计师正成为领导者，并承担更多的风险。

澳大利亚墨尔本会计代写 信息技术改变

Over the last two decades, Information technology caused organisation to change their structure and style, moving away from ‘centralising to decentralising system’ (Quattrone and Hopper (2001).This is also supported by Quattrone and Hopper (2001) who clearly states de-centralising has grown influence of management accountants within the organisation, thus management accountants now emerging into a new role as finance business partner to assist managers in decision making process. In the past management accountants worked independently in ‘managing routine financial instruments’ of the organisation, such as bookkeeping, record-keeping and monthly reporting (Quattrone, 2010).On the other hand, according to Ashton,(1995) In 1979 management accounting did not exist in china and they were under huge reform, replacing planned economy with market place economy and change of object lens of from maximising output to maximising profits. In relation to this O’Connor (2004) explains despite a reform in china it did not work very well for management accountants, thus china looked to adapt western management accounting.Spaarkman (2010) argues advance information systems are taking over financial factors within the orgnisation, allowing mangement accountants to get involved in non-financial instruments, which are as important as financial factors .Moreover, Bhimani (2007) highlights the importance of looking beyond the financial factors, which are becoming increaseingly important within the orgnisation.In addition, Granlund and Malmi (2007) explains increase in automated information systems, does not emlimante the role of management accountants. This is also supported by Bruns and Baldvinsdottir (2005) that management accounatants are now moved into a new role of hydrid accounting, where they get involved in operational and strategic process to fulfil the need of managers.The change in role of management accountants has happened through the use of advance information systsms, allowing better particpation and communication in top to bottom level. Furthermore, Zarowin (1997) research illustrates management accountants are becoming leaders and taking on more risks.

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