Management Accounting Theory And Methodology Research

From the 20's in last century embryonic shape up to now, the management accounting has already had the history of more than 80 years.But is the theories research regardless, be still a practice usage, has been exist a lot of disputes.In China, the accounting science is is always over-emphasize in the norm research. But, since from last century since 90's, because of the research for the financial accounting realm, especially for the establishment and perfect search of the financial accounting standard system, drew on a lot of researcher's concerns, also a certain extent caused the management accounting theories research is still not normative, the whole subject's construction sank into "what should one do".The theories comes from practice, and the practice can proved the theories correct, only by so, then can create and develop the management accounting practice.Based on this fundamental philosophy thought and the business administration's demand of the management accounting, via the search result in the management accounting theories and the method study, integration our country state of the nation, in this paper,the author further search to the theories and the method system of the management accounting, accelerate the related theories and practice's development.This text include nine chapters:The 1st chapter is an introduction, mainly introduce current question in the management accounting theories research, domestic and international search present condition, point out the great significance of this research task.The 2nd Chapter, base on thorough analyse the each aspect standpoint of the management accounting's research object, form the author's way of thinking, namely cost-performance theory, and etc. goes deep into argument further from the essence of management accounting...