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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

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 

 
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 


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 

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 


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, 


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 

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 

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 

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 

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 


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 

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 

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 

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 

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
 

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 


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 

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 

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 


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

 de
signed
 mana
gement
 ac
count
ing
 inf
orm at
ion
 sys
tem 
can 
commu
nica
te 

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 

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 

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

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
 

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 

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 


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:
 


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 

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
 

ree
 of 

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 

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 


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 

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
 

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 

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
 

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 


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 

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 

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 


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 

ng t
he i
ntegr
ity of 


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 


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 

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 

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
 


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 

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 


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.

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,
 

ime
 us
age
 of
 ac
tivi
ty 
wil

 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 

he 

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 


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
 

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 

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

y  R&D 

lal
 ̄Ige
ment
  Fi
nanci
al 

account
ing
 
Des
ign  Pr
ocur
ement
  event
s dat
a  —_
1. 

.-
  墨 

Ope

man
at

age
on
al
mer

t 
  Pr
oduc
tion 
Technol
ogy  耋
 剞0

  0   昌 

Mar
ket
ing  d

ve


pm
en

 Ma



co




nm





Human n
 

 
.-

 量
 0 +   event
s dat
a 
, 



st


bU


on
 ma





aO


er


e 



  S

ra

eg

c  Fi
rm  +  a
ccount
ing 

 
≥ 
event
sdat
a 
St
rat
egi
c  i
nfr
ast
m ct
ure  __- 
ma
ia
r gemen
t  Ser
vic
e 



8I

 。
  l跏
fa
 一 l
 ss
 一 I
。u

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 

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 


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

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 

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

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
 

 
4.Yi

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 

5.Yi
fan
 Wa
ng.Theor
y onAcco
unti
ngInf
ormati
on 
Syst
em,
Draft
 Pape
r,2
005 

 
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 

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
 

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)
 

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