Research On Comprehensive Application Of Management Accounting Tools And Enterprise Innovation Performance Under Different Business Models

Today’s enterprises are facing a dynamic and complex internal and external environment.Enterprises should actively adjust their organizational strategy and structure,strengthen organizational construction and technological innovation,and continuously improve their management level to meet the challenges of the complex environment.Among them,one of the key points to improve the level of corporate management is to establish a management accounting system that matches the external environment,strategic objectives and organizational structure.How should companies choose appropriate management accounting tools and methods according to their own management characteristics and practical needs,thus systematically and integratedly provide useful information for corporate management decisions,and then promote corporate innovation and practice for the company Creating value has become an urgent problem in the application of management accounting.Therefore,it is very necessary to explore the related issues of management accounting and its application based on the frontier of the subject.Refine the problems and main points of management accounting application from the research,and summarize the practical experience and laws of management accounting tool application,in order to promote and popularize these advanced concepts and practices,which will play an important role in deepening the application of management accounting tools in enterprises.The International Federation of Accountants（IFAC）,based on the four stages of the development of management accounting,proposed the concept of application levels of management accounting tools in 1998.The four stages of management accounting tools with historical development are:cost determination and financial control,decision-making information for planning and control,elimination of waste of resources in business processes,and value creation through effective resource utilization（IFAC,1998）.Some scholars later referred to the four stages of management accounting tool application as the application level of management tools,and measured them,such as Abdel-Kader and Luther（2008）and Wang Bin and Gu Huizhong（2014）.Although the concept of application levels of management accounting tools was first divided by IFAC（1998）based on the age characteristics and functional positioning of management accounting tools,regardless of the era background of these management accounting tools,the four levels of management accounting tool application are still can represent the application level of management accounting in different enterprises today.Based on the observation of previous literature research and practice,this dissertation focuses on the comprehensive application of management accounting tools.The comprehensive application of management accounting tools has two implications.One is the horizontal integration of management accounting tools within the same level,and the other is the vertical integration of management accounting tools between different levels.Since the application level of management accounting tools represents different levels of enterprise management accounting application,the improvement of the level indicates the improvement of the application level of management accounting tools and the strengthening of application compatibility（Abdel-Kader and Luther,2008）.Not only the integration of tools within the hierarchy conducive to synergies（Ittner and Larcker,2001;Grishkova,2012;Hu Yuming,2001）,management accounting tools at different levels and functions can also be used to achieve better management results.Therefore,the vertical integration and horizontal integration of management accounting applications are essentially two aspects of the comprehensive application of management accounting.This dissertation uses different methods to measure them.According to the contingency theory,the application of management accounting tools is dynamically changing,and the application of management accounting tools in the enterprise should be adapted to its environment and its set goals.In theoretical research,how to reasonably use management accounting tools in different environments according to the different functional attributes and characteristics of the application of management accounting tools to promote the performance of management accounting functions and form a resource advantage that cannot be copied in the creation of corporate value has attracted the attention of the majority of theoretical researchers.Therefore,this dissertation establishes a theoretical analysis framework of management accounting tools including business models based on the contingency theory.From the perspective of contingency,study the comprehensive application of management accounting tools under different business models and the relationship between the application of management accounting tools and enterprise innovation performance,analyze the application effects of comprehensive application of management accounting tools in different environments.The research idea of this dissertation is "Enterprise interviews and questionnaire design for the application of management accounting tools-the direct impact of the comprehensive application of management accounting tools on corporate innovation performance-the indirect impact of management accounting information on the comprehensive application of management accounting tools and corporate innovation performance-The role of business model in regulating the comprehensive application of management accounting tools and corporate innovation performance".On the basis of existing research,this dissertation first uses a combination of theoretical analysis and on-site interviews to gain a preliminary understanding of the application of management accounting tools,design and issue questionnaires for the application of management accounting tools,and ensure that the questionnaire data has on the basis of high reliability and validity,preliminary statistics and analysis of the effective questionnaires were carried out;secondly,based on theoretical analysis,a research hypothesis on the relationship between the comprehensive application of management accounting tools and innovative performance was proposed,and the structure was adopted.The equation model tests the relevant hypotheses,and finds the positive impact of the application of management accounting tools on different dimensions of innovation performance;Again,based on theoretical analysis,introduce management accounting into the impact of the comprehensive application of management accounting tools on enterprise innovation performance Information as an intermediary variable,and empirically test the intermediary effect of management accounting information;finally,according to the contingency theory,the business model is incorporated into the theoretical framework,and the comprehensive application of management accounting tools is examined.The research of this dissertation consists of the following eight chapters.Chapter 1:Introduction.This chapter mainly introduces the background of topic selection,proposes research questions,clarifies the significance of the research from two aspects of theory and practice,and clarifies the research goals.On this basis,the research content and research methods are discussed,and the research contributions and possible innovations are summarized.Chapter 2:Literature Review.The literature review is mainly divided into three aspects.The first is a literature review on management accounting and its tool application;the second is a literature review on enterprise innovation performance;the third is a literature review on corporate business models.A literature review of existing research can play a role in linking the previous and the next.In the process of combing the previous literature,the problems that have been solved and unsolved are found,leading to the focus of the research in this dissertation,and laying a good foundation for the research of this dissertation.Chapter 3:Theoretical basis.This chapter summarizes and sorts out the theories of contingency theory,organizational structure theory,resource-based theory,and information processing view based on the research.Contingency theory and organizational structure theory provide a theoretical basis for the comprehensive application of management accounting tools and the adaptability of different business models and economic consequences.Resource-based theory and information processing perspectives provide a strong theoretical support for the test of the intermediary role of management accounting information.Chapter 4:Enterprise interview and questionnaire design for the comprehensive application of management accounting tools.This chapter firstly defines the application level and types of management accounting tools for the design and implementation of interviews,and tests the validity of the interview results;secondly,it designs and recovers the questionnaires on the application of management accounting tools.And organized,and conducted statistics and analysis on the basic situation of the respondents and the company;in addition,in order to ensure the reliability and validity of the questionnaire data,the reliability and validity of the valid questionnaire data were further tested.Empirical research lays the foundation.Chapter 5:An empirical study on the impact of comprehensive application of management accounting tools on corporate innovation performance.Based on normative research and empirical research,this chapter proposes research hypotheses about the relationship between the comprehensive application of management accounting tools and corporate innovation performance,uses multiple regression analysis and structural equation modeling to test the hypothesis,and studies the comprehensive application of management accounting tools on corporate innovation performance And its different dimensions of promotion.The study found that the comprehensive application of management accounting tools has a significant positive impact on enterprise innovation performance and its three dimensions.Chapter 6:An impact of management accounting information on the comprehensive application of management accounting tools and corporate innovation performance.This chapter introduces the intermediary variables of management accounting information,and explores the intermediary effect of management accounting information in the relationship between the comprehensive application of management accounting tools and enterprise innovation performance.First,on the basis of theoretical analysis,deconstruct the comprehensive application of management accounting tools,the relationship between management accounting information and corporate innovation performance,construct a structural equation model,and add management accounting information variables and measure them on the basis of Chapter 5;secondly,in order to test Reliability and validity of the questionnaire data,reliability analysis and validity analysis of the collected questionnaire data,and preliminary verification of the relationship between the three through methods such as collinearity analysis and correlation analysis,avoiding multicollinearity The existence of the problem;finally,the structural equation model is used to test the hypothesis,and a series of goodness-of-fit indicators are used to evaluate the degree of fit between the measurement model and the data.The study found that the comprehensive application of management accounting tools can improve corporate innovation performance through management accounting information.Chapter 7:An empirical study on the impact of business models on the comprehensive application of management accounting tools and corporate innovation performance.Based on the empirical tests in Chapters 6 and 7,this chapter puts business models,comprehensive application of management accounting tools and corporate innovation performance into the same research framework for research.First,draw on the business model measurement method of Amit and Zott（2007）,design a business model scale to distinguish the different types of business models adopted by enterprises;secondly,investigate the matching relationship between the comprehensive application of management accounting tools and business models based on the contingency theory And put forward research hypotheses;finally,empirically test the relationship between the business model,the comprehensive application of management accounting tools and innovation performance,and analyze the adjustment mechanism of the business model on the comprehensive application of management accounting tools and corporate innovation performance based on the empirical results,so as to improve the company Provide policy recommendations on the environmental adaptability of the comprehensive application of management accounting tools.Chapter 8:Research conclusions and prospects.This chapter mainly summarizes the research conclusions on the basis of the previous comprehensive systematic research,and points out the research limitations and future research directions.The contributions and possible innovations of this dissertation are as follows:（1）The analysis paradigm and measurement method for the comprehensive application of management accounting tools are proposed.The application of management accounting by enterprises is a process of continuous deepening,which is not only reflected in the continuous upgrading of application levels,but also in close integration between tools.Based on IFAC（1998）and related literature,this dissertation expands the concept of management accounting tool application level and further proposes a theoretical research framework for the comprehensive application of management accounting tools,using scales and structural method models to describe the comprehensive application of management accounting tools Circumstances,reflect and measure the degree of comprehensive application of management accounting tools,and lay a conceptual foundation for subsequent related research to a certain extent.（2）Based on the perspective of contingency theory,the research on the application of management accounting tools has been expanded.At present,there are few and scattered researches on the influencing factors of management accounting application.It is rare to investigate the influence of contingency factors on the application of management accounting tools based on the perspective of comprehensive application.The research conclusions have limited enlightenment on the application of enterprise management accounting tools.Based on the contingency theory,this dissertation regards the business model as an important contingency factor in the comprehensive application of management accounting tools to conduct a detailed study,analyze and test the different application levels and application effects achieved by the comprehensive application of management accounting tools in different environments.（3）Explore the economic consequences of management accounting application based on innovative performance.Innovation is a high-risk and high-yield business.The information support function of management accounting can strengthen the control of innovative business,and improve the innovation performance of the enterprise by reducing the uncertainty.This dissertation brings the comprehensive application of management accounting tools and enterprise innovation activities into the same research framework,analyzes the effect and action path of the comprehensive application of management accounting tools on innovation performance,and expands the perspective of research on the economic consequences of the application of management accounting tools.（4）The use of quantitative analysis methods has enriched the management accounting research method system.Based on on-site interviews,this dissertation first conducts data collection and sample statistics based on questionnaire surveys;secondly uses exploratory factor analysis and confirmatory factor analysis methods to verify the rationality of the measured variables;finally uses multiple regression analysis and structural equation modeling Test the research hypothesis.Among them,for the integration research of various management accounting tools in the hierarchy,this dissertation uses factor analysis to extract the contribution of different levels of management accounting tools to the comprehensive application,and use this as a basis to measure the degree of integration and application.The research breaks through the limitation that the impact of management accounting tools on innovation performance is difficult to quantify,helps to measure and evaluate the economic consequences of the application of management accounting tools,and ensures the scientificity and accuracy of the research results.