دانلود رایگان مقاله لاتین تغییرات قانونی برای تحقیق در حسابداری مدیریت از سایت الزویر


عنوان فارسی مقاله:

بهره برداری از تغییرات قانونی برای تحقیق در حسابداری مدیریت


عنوان انگلیسی مقاله:

Exploiting regulatory changes for research in management accounting



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مقدمه انگلیسی مقاله:

1. Introduction

I have been invited to share my views on opportunities for future research in management accounting. These views are necessarily subjective and shaped by my own research perspective, which is economics-based. Accordingly, my comments should be read as complementing, rather than substituting, other perspectives. This commentary is not intended to be a survey; I am highly selective in presenting opportunities I find promising and worthwhile exploiting. The theme I focus this commentary on is motivated by increases in regulation in many areas, including, of course, corporate governance and financial markets. With regulation I broadly mean existing (and sometimes emerging) laws, other legal requirements, standards, and widely recognized guidelines. We have seen cycles in which regulation or deregulation was more prevalent; but during the last one or two decades, we experienced a significant increase in regulation that is relevant for management accounting. This regulation was boosted mainly by financial or economic crises. For example, in the aftermath of the Internet bubble in the early 2000s regulation of corporate governance and transparency made a leap forward; a similar development occurred after the global financial crisis in the late 2000s and further, more current, regulation deals with the consequences of the economic crisis that followed the financial crisis. Regulatory changes like these provide fertile ground for management accounting research for at least three reasons: i) The stated objective of a regulatory change is to affect firms and managers, respectively, to motivate desirable behaviors or to discourage behaviors that are considered undesirable. A straightforward (but not at all simple) research question is whether the regulation is effective in achieving its objective, including an assessment of its direct and indirect costs and benefits. ii) A related research question is how regulation alters the organizational design of firms, i.e., how firms optimally react and adjust or innovate their internal organization, decision-making and operations. iii) In many cases, new regulation or standards require firms to disclose more information on corporate governance and on their business operations. The availability of such data provides researchers with new opportunities for empirical tests. At the first glance, it might seem odd that regulation should have a significant effect on management accounting because firms determine their internal organization and management decision processes internally. But as will become apparent, there are many regulatory influences that provide constraints to organizational design, incentives, and management accounting procedures.1


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کلمات کلیدی:

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