Professional Documents
Culture Documents
com
Oct
.2005,Vo1
.1,No.
5(Mont
hly)
Journal
of
Modern Ac
counti
ng and Audi
ting,I
SSN1548—
6583,USA
Br
eakt
hrough
of
the
Bot
tleneck
in
the
Appl
icat
ion
of
M anagem ent
Account
ing
Insi
ght
s f
rom Event
s A ccounti
ng
Xi
aomeiGuo’
’ Xi
amen
Uni
ver
sit
y Y
uec
hangSu LocalT
axBur
eauo
fZhon
gshanCi
t
y
Abst
ract:The pur
pose of
management
account
ing i
nfor
mati
on s
yst
em i
s t
o serve f
or management
.Si
nce
1
980’
S, i
nnovati
ons i
n management—have seen t
he appl
icat
ion of sever
al account
ing t
echni
ques such as
act
ivi
ty-
based costi
ng,bal
anced scor
ecard
and
tar
get
cost
ing.However
,subsequent
surveys
have shown t
hat
the
appl
icat
ion of
these i
nnovat
ive management
account
ing t
echni
ques i
s not
wi
despr
ead.I
ndeed,t
he
appl
icat
ion
of
many t
echni
ques has been
deci
dedl
y ephemera1
.The aut
hors
sugges
t t
wo i
mport
ant
a
n d i
nter
rel
ated r
easons
f0r
t
he
apparent
fai
lure
to
adopt
such
techni
ques.Fi
rst
,the
absence
of
a concept
ual
fr
amewor
k needed
to
envi
sion
he
t
col
lecti
on
and i
ntegr
ati
on
of
mul
ti-di
mensi
onaI
dat
a needed i
n t
he modern
organi
zat
ion.The second
reason i
S t
he
f
ail
ure t
o expl
oit
the dat
a handl
ing pot
ent
ial
iti
es ofer
ed by modem comput
er syst
ems.Reconst
ruct
ion of
cont
emporar
y management
accounti
ng
syst
em usi
ng
insi
ght
s f
rom
pri
nci
ples
of
event
s based
accou
nti
ng
is
ofered
as
possi
ble
sol
uti
on.
Key
words:appl
icat
ion
of
management
accou
nti
ng;t
echni
cal
bot
tleneck;events
accou
nti
ng
1.Techni
cal
Bot
tleneck
in
the
Appl
icat
ion
of
M anagem ent
Accounti
ng
The purpos
e of management
accou
n ti
ng i
nfor
mat
ion syst
em i
s t
o ser
v e f
or management
.Si
nce 1
980’
S,
i
nnovmi
ons
in mana
gemen
t ha
ve s
een
the
appl
ica
tion
of
seve
ral
ac
count
ing t
echni
ques
such
as
ac
tivi
y-
t ba
sed
cost
ing,bal
anced
scorecard
and
tar
get
cost
ing.Howeve ̄ subsequent
sur
veys‘have s
hown
that
the appl
icati
on
of
t
hese i
nnovat
ive management
accou
n ti
ng t
echni
ques i
s not
wi
despread.Indeed, t
he appl
icat
ion of many
t
echni
ques
has
been
deci
dedl
y ephemer
a1.
W hat
have hi
nder
ed the appl
icati
on of ma
n agement
account
ing? Not
to consi
der
the weakness i
n
ma
nag
ement
acc
ount
ing,t
he
ati
tude
of
ma
nagement
and
the
abi
li
ty
of
empl
oyee
s,t
he
reas
on
may
lie-
n t
he
lack
of
i
nfor
mat
ion
suppo ̄f
rom
the
tec
hni
cal
pe
rspe
cti
ve,e
speci
all
y i
n t
he
dii cul
f ti
es
of
dat
a mi
ning
and
war
ehous
e
bui
ldi
ng.Ther
e ar
e sever
al
e asons
r for
thi
s.
20
维普资讯 http://www.cqvip.com
Br
eakt
hrough
ofthe
Bot
tleneck
in
the
Appl
icat
ion
of
M anagement
Acc
ount
ing I
nsi
ght
s f
rom
Event
s Account
ing
Fi
rst
ly,management
account
ing
inf
ormat
ion i
s bot
h mul
tiol
f d
and
cust
omi
zed,pl
aci
ng
more
emphases
on
the
qual
ity of
inf
ormati
on.M anagement
account
ing i
nformat
ion can be ei
ther
pas
t or
fut
ure ori
ent
ated,i
nter
n al
or
ext
ern al
,financi
al or
non-
financi
al,act
ual
or
budget
ary,exact
or
rough,compr
ehensi
ve
or det
ail
ed,t
he
dept
h and
wi
dth
are f
ar beyond t
he scope of f
inanci
al i
nfor
mat
ion.User
s of
management
accounti
ng i
nformat
ion ar
e f
rom
i
nsi
de
the busi
nesses.t
he cont
rol
s t
hey exer
cise can be
divi
ded i
nto
thr
ee I
evel
s:s
trat
egi
c cont
rol
,management
contr
ol and t
ask cont
ro1
.M anagers
at
di
ferent
level
s need di
fer
ent
inf
ormati
on.Tradi
tional
management
account
ing
mai
nly serves
for
management
cont
rol
,pr
ovi
ding mos
tly f
inanci
al i
nfor
mat
ion
usi
ng f
inanci
al
contr
o1.
However
,wi
h
t t
he r
api
d change i
n t
he busi
ness
envi
ronment
and
the
def
lat
teni
ng
of
organi
zati
on,the
emphasi
s of
pl
anni
ng and cont
rol
has
moved upwar
d t
o t
he s
trat
egi
c l
evel
,and downwar
d t
o t
he t
ask l
eve1
.For
st
rat
egi
c
pur
pose,most
infor
mati
on i
s ext
ernal
and f
uture ori
ent
ated,whi
le for
task contr
ol purpose,mos
t i
nfor
m at
ion i
s
oper
ati
ng one.To keep up wi
th t
he changi
ng
demand f
or i
nfor
mati
on,most
innovat
ive management
account
ing
t
echni
ques
invol
ve
processi
ng
of
non-f
inanci
al dat
a,i
ncr
easi
ng
the
amount
of
dat
a and
the
load
of
data
processi
ng
gr
eat
ly.At
the same t
ime,cust
omi
zat
ion of i
nfor
mati
on cal
ls f
or di
ferent
inf
ormat
ion f
or di
ferent
indust
ries,
di
ferent
busi
nes
ses,or
di
ffer
ent
manager
s f
or t
he same busi
ness.The compl
exi
ty and t
he uncer
tai
nty of
the
mar
ket
cal
l f
or
qui
ck r
esponse,put
ting mor
e demand on t
he
timel
iness
and
rel
evance of
inf
ormati
on.Howeve ̄a
concept
ual
framewor
k i
s abs
ent
to envi
sion
the
col
lecti
on
and i
ntegr
ati
on
of
mul
ti—
dimensi
onal
dat
a needed
in
the
moder
n or
gani
zat
ion.
。
Secondl
 ̄to be r
elevant
f
or
deci
sion-maki
ng,management
account
ing i
nfor
m ati
on i
s col
lect
ed f
rom
var
ious
sources,bri
ngi
ng about
the di
i cul
f ties
of
int
egr
ati
on.M anagement
accounti
ng i
nfor
m at
ion can
be col
lect
ed
from
i
nsi
de or
out
side t
he busi
ness.Internal
ly-s
our
ced i
nfor
m at
ion
can be
taken f
rom t
he f
inanci
al account
ing syst
em
and ot
her management
syst
ems, such as
payrol
l sys
tem, product
ion s
ystem as wel
1. Ext
ernal
ly-
sour
ced
i
nfor
mati
on can be t
aken f
rom
the
govem ment
publ
icat
ion,news,bul
leti
n,mar
ket
or
compet
itor
s.Thi
s makes i
t
di
ic
f ul
t
for
da
ta
to
be
ver
iied
f and
int
egr
ated.
Thi
rdl
y,t
he
higher
the
qual
iy
t of
inf
orma
tion
requi
red
is
,the
gr
eat
er
he
t
cos
t of
da
ta
proc
ess
ing
is.Cos
ts
of
dat
a pr
oces
sing i
ncl
ude
dat
a capt
ure cost
,dat
a processi
ng cost
,management
cost
,inf
rast
ruct
r e
u cost
,and
loss
on
i
nef
i ci
ent
use of
inf
ormat
ion.The char
act
eri
sti
c of
rel
evance of
management
accounti
ng i
nfor
mat
ion has
made
i
nfor
mat
ion
pr
oce
ssi
ng
cos
tly.M ul
ti
—fol
dne
ss,c
ust
omi
at
z i
on
and
var
ious
sou
rcene
ss
have
fur
ther
ad
ded
up
the
c
ost
.Ef
for
ts
to
cut
down
the
se
cos
ts
may
caus
e de
gra
dat
ion
of
qual
iy,whi
t ch i
n t
urn
incr
eas
e l
oss
of
ine
i ci
f ent
us
e of i
nfor
m at
ion.Huge amount
of t
rn si
a tion cost
an d l
ittl
e shor
t t
er
m benef
it i
nsi
ght
have al
so t
hwar
ted
managem ent
away.
The process
of
accou
nti
ng i
nfor
m at
ion i
s made up of
thr
ee s
teps:data i
nput
,data pr
ocess
and data
out
put
(
repor
t
for
m ul
ati
on)
.Amon
g t
hem,t
he
step
of
dat
a i
npu
t i
s
the
mos
t t
edi
ous
,ti
me
cons
umi
ng,c
ost
ly
and
yet
he
t
mos
t i
mpo
ta
r nt
one.Accur
acy
and
int
egr
iy
t of
dat
a i
s t
he
prec
ondi
ti
on
of
mana
gement
acc
ount
ing
sys
tem
n d
a
i
nfor
mat
ion
sys
tem.Ot
her
wis
e,gar
bage
in,gar
bage
out
.Onc
e t
he
qual
iy
t of
da
ta
input
is
ens
ured,t
he
bui
ld
of
an
e
fec
tive
wa
rehouse
ca
n i
ntegr
ate
var
ious
te
chni
que
s of
mana
gement
acc
ount
ing,pr
ovi
ding
cohe
rent
inf
ormat
ion
f
or
busi
ness.The
SUCCESS
of
he
t appl
icat
ion of
management
accounti
ng i
n i
ndi
vidual
busi
ness
wi
ll
make i
t easi
er
t
o s
prea
d t
he
use
of
mana
gement
account
ing
tec
hni
que
s,t
o i
mpr
ove
the
tool
s t
hems
elve
s a
nd i
n t
ur
n t
o pr
ovi
de
be
Rer
gui
danc
e f
or
the
pr
act
ice
.A
wel
l
de
signed
mana
gement
ac
count
ing
inf
orm at
ion
sys
tem
can
commu
nica
te
i
nfor
mat
ion
to
mana
gement
i
n a
cos
t efec
tive
way
,mak
e obvi
ous
the
advant
ages
of
ma
nage
ment
ac
count
ing,gai
n
s
uppor
t fr
om
the
management.i
n a
word,br
eakt
hrough
of
the af
orementi
oned
botl
eneck can
be
ver
y meani
ngf
ul
f
0r
management
accounti
ng
appl
icati
on.
21
维普资讯 http://www.cqvip.com
Br
eakt
hrough
of
the
Bot
tleneck
in
the
Appl
icat
ion
of
M anagement
Account
in ̄ Insi
ght
s f
rom
Event
s Ac
counting
— . . . . . . . . — —
2.Br
eak
through
the
Bot
tleneck
in
the
Appl
icat
ion
of
M anagement
Account
ing
To break
thr
ough
the above
bot
tlenecks,we shoul
d f
irst
look
at
the
thr
ee
steps
of
inf
ormat
ion pr
ocess.I
n t
he
ir
f st
st
ep,peopl
e have
to
consi
der
whi
ch process
to col
lect
dat
a,what
dat
a t
o be col
lect
ed,way and
requency
f of
col
lecti
on and st
orage medi
a.In t
he second st
ep,management
accounti
ng tool
s and t
echni
ques ar
e used t
o
pr
ior
it
ize
,sel
ect
and s
um up
dat
a.The
qual
it
y of
inf
orma
tion
proc
ess
ed i
s s
ubj
ect
to
the
qual
iy of
t da
ta a
nd
ma
nagement
acc
ount
ing
tec
hni
ques.Gi
ven
a
cer
tai
n ma
nage
ment
account
ing
techni
que,qual
i
y of
t inf
orma
tion
depends
on
the
appr
opri
ateness
of
dat
a mi
ning
mode1
.In
the
thi
rd
steP,var
ious
for
mat
s of
repor
ts
are
det
ermi
ned.
Qual
it
y of
i
nfor
mat
ion
proc
ess
ed i
s s
ubj
ect
t
o t
he
under
sta
ndi
ng
of
the
ma
nagement
dema
nd,t
he d
esi
gn
of
the
s
yst
em,i
n a
ddi
ti
on
to
the
qual
iy
t of
inf
or
m at
ion
pr
oces
sed
in
the
pr
evi
ous
st
eps.The
devel
opme
nt
of
comput
er
t
echnol
ogy has
made i
t easy
to s
olve
the pr
obl
ems
in
the
tr ee s
h teps,but
to i
ntegr
ate
the i
nfor
m at
ion
in t
he
three
st
eps
toget
her
,a
syst
em
wil
l be
needed
based
on
the
pri
nci
ples
of
event
s account
ing.
2.1
Fundamental
s of
Events
Account
ing .
The
theor
y of
event
s account
ing
was put
forwar
d by Geor
ge H.Sor
ter
in 1
969.Though
the t
er
m was
cit
ed
f
reque
ntl
y i
n a
ccoun
ting l
it
era
tur
e,t
her
e was
n’t
aut
hor
it
ati
ve or
acc
ept
ed def
ini
ti
on.Johs
on (
1
970)ha
d
summari
zed
the
event
s theor
y of
account
ing
as f
oll
ows:
I
n or
der
f
or
sta
kehol
der(
stockhol
der
s,empl
oye
es,ma
nager
s,s
uppl
ier
s,cus
tomer
s,gover
nme
nt
age
nci
es,and
cha
rit
able
ins
tit
uti
ons)t
o be
tte
r for
ecast
t
he f
utur
e of
soci
aI or
gani
zat
ions(households
,business
es,gover
nments
,
and
phil
anthr
opies
).t
he mos
t r
elevant
at
tr
ibut
es(char
acter
ist
ics
)of
the
cruci
al
events(i
nter
nal,envi
ronmenta
I
and
t
rans
act
iona1
)whi
ch
aff
ect
t
he or
gani
zat
ior
i
are
aggr
ega
ted(
tempor
all
y a
nd
sec
tional
ly)f
or
per
iodi
c publ
ica
tion
f
ree
of
i
nfer
ent
ial
bi
as.Ma
jor
f
eat
ure
s of
event
s
accou
nti
ng
are
as
fol
lows:
2.
I.I
It
Hi
ghl
ight
s Event
s I
nst
ead
of
Econom i
c Val
ue,Pr
ovi
ding
M ul
ti—di
mensi
onaI
Data
Event
s,i
n i
ts br
oadest
sense,i
ncl
ude past
and pot
enti
al t
rn sact
a ions bet
ween busi
ness
and enti
ties bot
h
out
side and i
nsi
de
the busi
ness,such as cust
omer
s,suppl
ier
s,and empl
oyees.W hen pr
ocessi
ng dat
a,t
radi
tionaI
account
ing f
ocuses
on val
ue,obl
ivi
ous
of
event
s or
tr
ansact
ions.But
event
s account
ing
tri
es t
o r
eflect
the event
s
as cl
earl
y as possi
ble,descri
bes event
s f
rom mul
ti—di
m ensi
onal
per
specti
ves,and provi
des
rel
evant
inf
ormat
ion
or
f
vari
ous
deci
sion-maki
ng
model
s.
2.
1.2 I
t Pr
ovi
des
Unagg
regat
ed
and
Cust
omi
zed I
nfor
mat
ion
Tr
adi
ti
onal
ac
count
ing
is
pr
ovi
der
foc
used(
als
o ca
lle
d val
ue
appr
oach,or
us
ers’nee
d s
choo1
),as
sm i
u ng
tha
t
t
he
users’needs
are known
and
suf
i ci
ent
ly wel
l speci
ied
f so
that
accounti
ng
theor
y can
deducti
vel
y ai
rive
at and
produce opti
mal
input
val
ue f
or used and usef
ul deci
sion model
s.M ost
of t
he val
ue t
heor
ist
s vi
sual
ize
accounti
ng’
s purpose as pr
oduci
ng opti
mum i
ncome and capi
tal
val
ue or
val
ues.The assumpti
on i
s unreal
ist
ic.
M anagement
accounti
ng i
nfor
mati
on has var
ious
uses.The t
ype and cont
ent
s of
the i
nformat
ion var
y wi
th t
he
e
xpe
cta
ti
on,pr
efe
rence
,ps
ychol
ogy
and
deci
si
on—
maki
ng mod
el of
dife
ren
t us
ers
.In a
ddi
ti
on,a
s I
j
i
ri(
1
967)
poi
nts
out“… any aggregat
ion gener
all
y i
nvol
ves l
oss
of
inf
ormati
on i
n t
hat
the r
esul
ting t
otal‘
val
ue’may be
compos
ed of
ma
ny o
r pos
sibl
y‘i
nf
ini
tel
y man
y di
fer
ent
component
s”.(
The
event
s t
heor
y s
ugg
est
s t
hat
the
pur
pos
e of
account
ing
be
to
provi
de
inf
or
m at
ion
about
rel
eva
nt
economi
c even
ts
tha
t mi
ght
be
s ef
u ul
in
a var
iet
y
of
possi
ble deci
sion model
s.I
nst
ead of
produci
ng i
nput
val
ues
for
unknown and per
haps unknowabl
e deci
sion
model
s di
rect
ly,accounti
ng pr
ovi
des i
nformat
ion about
rel
evant
economi
c event
s that
al
lows
indi
viduaI
user
s t
o
gen
erat
e t
hei
r
own
inp
ut
val
ues
for
t
hei
r
own
indi
viduaI
deci
si
on
model
s(Sor
ter
,I
969)
.So
inf
orma
tion
shoul
d be
f
ocused and unagg
r egated t
o r
educe t
he ti
me and r
isk of
misunders
tandi
ng I
n t
his
way,accou
. nti
ng syst
em can
22
维普资讯 http://www.cqvip.com
Br
eakt
hrough
of
the
Bot
tleneck
in
the
A ppl
icat
ion
of
M anagem ent
Ac
count
ing Insi
ght
s f
rom
Event
s Account
ing
provi
de
mul
ti—di
mensi
onal
infor
mati
on
of
events
through
difer
ent“channel
s”,and
user
s can pr
ocess
accor
ding
to
t
hei
r own
needs.As
the bar
rier
bet
ween
inf
ormati
on
user
s and
provi
der
s ar
e I
iRed,users
wi
lI
be
mor
e eager
to
put
s
peci
ic
f requi
rement
for
the i
nfor
mat
ion
and
use
inf
ormati
on.
2.
2 Reconstructi
ng
the
M anagem ent
Account
ing
Inf
ormat
ion
Based
on
Event
s Accounti
ng
Reconst
ructi
ng management
account
ing i
nformat
ion s
yst
em based on t
he event
s account
ing theor
y can
s
treaml
ine
the
data
lows
f and
inf
ormati
on f
lows,br
eak
thr
ough
the bot
tlenecks
of
the appl
icat
ion
of
management
account
ing.The f
ramewor
k of
a redesi
gned management
accounti
ng s
yst
em i
s i
llust
rat
ed i
n Fi
gure 1.The s
tar
t
poi
nt
is
the
strat
egy
oft
he busi
ness.Based
on
the
resul
t ofst
rat
egy
anal
ysi
s,busi
ness
shoul
d r
edesi
gn
its
operat
ing
pr
ocess,combi
ne t
he i
nfor
m at
ion s
yst
em and t
he operat
ing sys
tem,col
lect
,process,st
ore and communi
cat
e
muI
tjdi
mensi
onaI
inf
ormat
ion dat
a of
event
s at
the
time of
transact
ion,and
provi
de
reaI
ti
me.
cont
roI
based
on
the
l
ogi
c of
event
s.M ost
of
the dat
a ar
e st
ored i
n t
he
raw,and unprocessed
way,the
out
put
wi
ll vary wi
th
difer
ent
users’needs.User
s can l
og i
n t
o vari
ous
inf
ormat
ion channel
s,gener
ate i
nfor
mati
on di
rect
ly,or
use i
nfor
m at
ion
pr
ocessed by
the
sys
tem based on gener
al needs
of
user
s.Users
can
also s
et up t
hei
r own r
ules
of
dat
a pr
ocessi
ng
t
o pr
ovi
de i
nformati
on
accor
ding t
o t
hei
r own
needs.In
thi
s way,the above
menti
oned
bot
tlenecks
can be
broken
t
hrough.
・
2.
2.1
Sol
ving
the
Diff
icul
ties
of
Dat
a Mi
ning
As
previ
ousl
y menti
oned,management
account
ing
inf
ormat
ion
comes
f
rom
vari
ous
SOUr
CeS,wi
thout
uni
for
m
war
ehous
e,i
nfor
m at
ion out
side accounti
ng sys
tem can not
easi
ly be vi
sit
ed.M anagement
accountants
can onl
y
get
dat
a and i
nfor
mat
ion f
rom per
iodi
c r
epor
ts, mi
nut
es of meet
ings, questi
onnai
res or ot
her
inf
orm al
communi
cat
ions.The coher
ence of
dat
a can not
be ens
ured,whi
le t
he cost
and
the workl
oad wi
ll
incr
ease.I
n
addi
tion,dat
a f
rom di
ffer
ent
SOUr
CeS
may r
eflect
onl
y one di
mensi
on of events,harm
i
ng t
he i
ntegr
ity of
i
nfor
mat
ion.The
reconst
ruct
ed
syst
em
wil
l sol
ve
thi
s pr
obl
em.
As
shown
in
Figure I,t
he new s
yst
em pr
ocesses
dat
a al
ong
the val
ue
chai
n,whi
ch i
s di
vided
int
o a
seri
es
of
a
cti
vit
ies(
or
eve
nts
).Fo
r e
xampl
e,i
n pr
ocur
ement
ac
tivi
ty,pur
chas
e a
nd
payme
nt
proc
ess
can
be
di
vide
d i
nto
il
f i
ng,pl
anni
ng,or
der
ing,r
ecei
ving and payment
.Event
represent
s t
he mi
nimum cel
l of i
nfor
m at
ion,whi
ch i
s
anal
ogous
in pri
nci
ple to t
he modem warehouse technol
ogy.Dat
a ar
e col
lect
ed,updat
ed and communi
cat
ed
f
oll
owi
ng
the l
ogi
c of
event
s.The new syst
em i
s suppor
ted by t
he event
dri
ven
technol
ogy of
comput
er
sci
ence.
Wi
th
the
event
dr
iven t
ech
n ol
ogy,i
nfor
mat
ion
processi
ng
is
dri
ven
by acti
vit
ies.Records
and
mai
ntenance
of
dat
a
occur
si
mul
tn eousl
a y wi
th act
ivi
ties,r
epor
ts are pr
epared accor
ding
to user
s’needs.W i
th t
his
technol
ogy,dat
a
col
lect
ion i
s embedded
in oper
ati
ng pr
ocess.mul
ti—di
mensi
onaIi
nfor
mati
on
can be
col
lect
ed
at
reaI
ti
me and i
n a
uni
for
m and s
tandar
dized for
mat.I
n a wor
d,dat
a col
lec
ted i
n t
his
way i
s al
l i
ncl
usi
ve,ef
fect
ive,t
imel
y and I
ess
cos
tly.Th
e us
e of
event
s a
ccoun
ting
not
onl
y br
eaks
thr
ough
the
bo
tlene
cks
of
da
ta
mini
ng,but
al
so
lays
a
sol
id
f
oun dat
ion f
or
the
desi
gn
of
real
ti
me
repor
t sys
tem.
2.
2.2
Integr
ati
ng
the
Use
of
Vari
ous
M anagement
Accou
n ti
ng
Tool
s
W het
her
management
account
ing
tool
s are efecti
ve
or
not
li
es
heavi
ly i
n t
he
res
ult
s of
appl
icati
on.I
n recent
years,wi
th t
he r
api
d pr
ogress of economy and t
echnol
ogy,many management
account
ing t
ool
s,such as
a
cti
viy—
t ba
sed
budge
ting (
ABB)
,ac
tivi
y—
t b
ased
cos
ti
ng (
ABC)
,tot
al qual
iy ma
t nagement(
TQM)
,bal
ance
d
s
cor
ecar
d(BSC)a
re i
nnov
ate
d.Mos
t of
thes
e t
ool
s ar
e a
ppl
ied i
ndepe
nde
ntl
y wi
th a
ccomp
anyi
ng s
oft
war
e
speci
ical
f ly
desi
gned.Though many of
these
tool
s may
shar
e t
he
same dat
a or
use i
ntermedi
ate dat
a f
rom among
t
hems
elves
,compl
etel
y da
ta
shar
ing
can
not
be
re
ali
zed
wit
h i
ndepe
nde
nt
use
of
the
tool
s.
Wi
th
the
int
roduct
ion
of
the
con
cept
of
pr
oces
s or
ac
tivi
ty,da
ta
shar
ing
base
d on
inf
ormat
ion
cel
l
bec
ome
s
23
维普资讯 http://www.cqvip.com
训里面.
I
ls ∞蛩 兽
Br
eakt
hrou
gh
of
the
Bot
tl
ene
ck
in
the
Ap
pli
cat
ion
of
Ma
nage
men
t Ac
coun
tin
g I
nsi
ght
s f
rom
Eve
nts
Ac
阜
possi
ble.For
exam pl
e,i
n appl
ying ABC,dat
a on r
esour
ce cons
umpti
on w i
ll
be needed,whi
le i
n appl
ying JIT,
t
ime
us
age
of
ac
tivi
ty
wil
l
be
nee
ded,i
n TQM,c
ost
of
act
ivi
y
t r
ela
ted
to
qual
iy
t c
ont
rol
wi
ll
be
nee
ded.Al
l
of
t
he
i
nfor
mat
ion
can
be
col
lect
ed
at
one
time
based
on
event
s accounti
ng
theor
y.
Thi
s way
of
mul
ti.
dimensi
onal
dat
a col
lecti
on
als
o makes
it
possi
ble
to
classi
fy
and
aggr
egate
dat
a f
rom
time
t
o t
ime+For
exa
mpl
e,qua
liy c
t ost
s c
an
be
divi
ded
int
o f
our
ca
tegor
ies
:pr
eve
nti
on
cos
t,a
ppr
ais
al
cos
t,i
nte
rnal
f
ail
ure
cost
and
ext
ernal
fai
lur
e cost
.To get
cos
t dat
a for
each
cat
egor
y,add
one
dimensi
on of
cat
egor
y of
qual
ity
cost
to acti
vit
ies
rel
ated t
o qual
ity cont
rol
,and sum up t
he amount
f
or each cat
egor
y.Add one di
mensi
on of
cont
rol
labl
e t
o act
ivi
ties,a
n d
inf
ormati
on
about
cont
rol
labl
e cost
s can be
processed.Add
one
dimensi
on
of
val
ued
added
to
act
ivi
ties,and
tot
al
val
ued
added cost
s can
be
reached.
As
comput
ers
have al
m ost
unl
imi
ted pot
ent
ial
of
data pr
ocess
ing,t
his
addi
ng wi
ll onl
y cos
t a l
it
tle t
o t
he
s
yst
em.I
f ot
her
management
account
ing t
ool
s are appl
ied,i
t al
so keeps
on addi
ng di
mensi
ons
of
infor
m at
ion.
Hence,t
he
use of
the
new s
yst
em can i
ntegr
ate
the
use
of
vari
ous
management
accounti
ng
tool
s,and
cut
down
the
cost
s.
Comput
er assi
sted ext
ract
ion of
data aceordin8 to i
nfor
mati
on
requit
ement' s model
s & t ools
(
GAAP,
ABC,
TQM
etc.
)
Ac
tivi
t
y R&D
n
lal
 ̄Ige
ment
Fi
nanci
al
account
ing
Des
ign Pr
ocur
ement
event
s dat
a —_
1.
|
.-
墨
Ope
r
man
at
i
age
on
al
mer
i
t
Pr
oduc
tion
Technol
ogy 耋
剞0
。
0 昌
Mar
ket
ing d
e
ve
l
o
pm
en
t
Ma
a
c
n
co
a
g
u
e
nm
t
i
n
e
g
Human n
t
.-
.
量
0 + event
s dat
a
,
D
i
st
r
i
bU
I
i
on
ma
r
e
i
f
S
aO
g
U
er
m
C
e
i
r
t
S
t
ra
t
eg
i
c Fi
rm + a
ccount
ing
鼋
≥
event
sdat
a
St
rat
egi
c i
nfr
ast
m ct
ure __-
ma
ia
r gemen
t Ser
vic
e
l
D
8I
a
。
l跏
fa
一 l
ss
一 I
。u
t
pu
l— l
Fi
gure
1’An
Even ̄ AccOunt
in争Pers
pect
ive
ofa
M anagement
Ae ̄ount
ing
Sys
tem
3.Concl
usi
on
Technol
ogy s
uppor
t i
s requi
red i
n t
he appl
icati
on of
management
accounti
ng.The f
act
that
management
account
ing i
nfor
m at
ion i
s mul
tifol
d,cust
omi
zed and vari
ous sourced has greatl
y i
ncr
eased the cost
of dat
a
维普资讯 http://www.cqvip.com
Breakt
hrough
of
the
Bot
tleneck
in
the
Appl
icat
ion
of
M anagement
Ac
count
ing Insi
ght
s f
rom
Event
s Ac
count
ing
processi
ng and usage,r
est
rict
ed t
he appl
icati
on of
management
account
ing
tool
s.The f
eat
ures
of
real
ti
me dat
a
col
lect
ing and
processi
ng,cent
ral
savi
ng
of
inf
ormati
on,dat
a s
hari
ng
and eas
y accessi
bil
it
y of
event
s account
ing
have make i
t possi
ble t
o br
eak through t
he bot
tlenecks
of management
accounti
ng appl
icati
on.The new
i
nformat
ion s
yst
em desi
gned based on event
s account
ing wil
l sol
ve t
he probl
em of
dat
a mi
ning,and pr
ovi
de
s
uppo ̄ f
or
int
egrati
on
of
vari
ous
accounti
ng
tool
s.
Referenees:
1.
Ernst& Young a
nd
IMA. The St
ate
f Ma
o nage
ment Account
ing,The
Erns
t&You n
g and
IMA Su
rvey
.2003
2.
1ji
ri
,Vuji.
he
T Foun
da t
ion
s
f Ac
o count
ing Mea
sur
e ment,Pre
n t
ice
Hall
,ln
c.,I
967:l2
O
3.
Johson
,Or ae.T
c owardan Event
s Theo
ry fAc
o countin
g, The
Account
ing
Revi
ew,Octob
er,1
970:641
-653
4.Sor
ter
,Geo ̄eH.
.An“
Event
s“Appr
oacht
o Basi
cAccount
ingTheor
y,TheAccount
ingRevi
ew,L
969,Vol
,44(I)
:12-19
5.Br
amq
i Bi
mni
.Man
age
men
t Ac
cou
nti
ng——平a
thwa
) Pr
ogr
ess
,Tr
ans
lat
ed b
y J
ing
cha
ng Xu
,Be
iji
ng:Chi
na Re
nmi
n
Uni
ver
sit
y Pr
ess,2002
6。Da
oyang
Guo War
and
Peace
in
the
21
C阴 t
u — s
on
Account
ing
Cont
ol
r s
and
Account
ing
Educat
ion。Acc
ount
ing
For
um,2003(1
)
7.
Xia
ome
i Gu
o.Ma
nag
eme
nt
Acc
ount
i
ng,Be
iji
ng:Chi
na
Renmi
n Uni
ver
si
ty
Pr
ess
。20
05
8.
Yumi
ng
Hu.Advanc
ed
Cost
and
Manageme
nt
Account
ing,Xi
amen:Xi
amen
Uni
ver
sit
y Pr
ess
,2002
9.Yuming
Hu .Hi
stor
y f Ma
o na g
e ment
Ac c
o u
nti
ng,Commu ni
cat
ion
s i
n Fi
nance
an
d Accou
nting
,2 0
04(1)
:l
8-2
2
10.WenxiongLin,AnniWu.Su r
v e
yi ntheAppli
cati
ono
f Ma n
agementAccou
nti
nginChina,Accounti
ngResea
rch.1
998( 1
O)
l1.YanMe ng.T
heDe velo
pme nto
ft heMod e
rnMa nag
ementAccount
ing加 t
he Wes
ternCountr
iesandSomeSugges
tio
ntoOu r
Cou
nty,
r Bell
ing:Economic
Scien
ce Press,1
997
12.Thomas John
son.Robert
Ka pla
n.Th e Lost
f Re|
o evo
nce— —|he
Rise
and FoH
f Man
o agement
Acc
ounti
ng,tr
ansl
ate
d by
J
inma
Work
shop,Bei
ji
ng:
Ts i
nghu
a Univer
si
ty
Pr
e s
s,2004
13.Yu
echan
g
Su.Event
s Accou
ntin
g and
the Br
eakt
hr
oug
h o
f t
he
Bot
t
lene
ck
f Ac
o cou
nti
ng,Th
esi
s f
or
Mas
ter
De
gre
e of
Xi
amen
Uni
ver
sit
y,Unpubl
ished,2005
1
4.Yi
f
an
Wang
.In
ter
pol
ati
on
of
the
The
oy
r f
o Ma
nage
men
t Ac
cou
nti
ng,The
sis
for
Ma
ste
r De
gre
e of
Xi
ame
n Uni
ver
si
y,
t
Unpubl
ish
ed,1
987
l
5.Yi
fan
Wa
ng.Theor
y onAcco
unti
ngInf
ormati
on
Syst
em,
Draft
Pape
r,2
005
1
6.Yi
fn
a Wang.On t
he
Soci
al
and
Tec
hnical
As
pect
s
f Ac
o co
unt
ing,Paper
i
n Re
serc
a h
on
Ma
nag
eme
nt
Acc
oun
tin
g,Xi
ame
n:
Xi
amen
Uni
ver
sit
y Pr
ess,l
995
l
7.Jun
jie
Wu.Curre
n t
De
vel
opme
nt
f
o Man
age
men
t Ac
cou
nti
ng
and,
Some
Re
lat
ed
Topi
cs,Communi
cat
ion
s i
n Fi
nanc
e a
nd
Accounti
ng,l999(
7):1
3・14
1
8.Xu
ying
Yu.
Ma na
gement
Ac
count
ing,
Be l
li
ng:
China
Fin
ance
nd
a
Econo
mic
Publi
shi
ng
Hou s
e,1990
1
9.Xuyi
ng
Yu.The
Deve
lopment
f Man
o agemen
t Ac
count
ing
over
the
Past
50 Y
ears
and t
he Pr
ospe
ct
in
the
Ne
w Ce
ntu
ry,
Communi
cat
ions
in
Finance
and
Acc
ount
ing,200
l(1
):3-
7
(
Edi
ted
by
Edwar
d a
nd
Ran
g Lan)