The Evolution of Networks and the Design of Accounting Information Systems

网络的演变与会计信息系统的设计

• 批准号: 9312783
• 负责人: James Jordan
• 金额: $ 18.27万
• 依托单位: University of Minnesota-Twin Cities
• 依托单位国家: 美国
• 项目类别: Continuing Grant
• 财政年份: 1993
• 资助国家: 美国
• 起止时间: 1993-09-01 至 1998-02-28
• 项目状态: 已结题
• 来源: https://www.nsf.gov/awardsearch/showAward?AWD_ID=9312783&HistoricalAwards=false
• 关键词: Evolution; Networks; Design; Accounting; Information

9312783 Jordan This research is on the development of organizational networks and decentralized decision-making within networks. The development of networks is to be modeled as an evolutionary process by which firms modify their internal information and decision networks in response to the perceived economic performance of other firms. The second line of proposed research concerns the design of management accounting information systems for networks of productive activities. A management accounting system reports to activity managers information, such as cost and revenue information, aggregated from the actions of other activities, and also measures the performance. Different accounting systems can be compared according to their ability to ensure profitable budgets. The proposed research would extend this model to include fixed-expenses and inventory budgeting and to include a more explicit treatment of the budgeting process.

9312783约旦这项研究是关于组织网络和网络中分散决策的发展。 网络的开发将被建模为一个进化过程，通过该过程，该公司通过该过程来修改其内部信息和决策网络，以应对其他公司的经济绩效。 拟议研究的第二行涉及为生产活动网络的管理会计信息系统的设计。 管理会计系统向活动经理信息报告，例如成本和收入信息，是根据其他活动的行动汇总的，还可以衡量绩效。 可以根据确保预算有利可图的能力比较不同的会计系统。 拟议的研究将把这一模型扩展到包括定期增量和库存预算，并包括对预算过程的更明确的处理。