政府管理会计环境与政府管理会计变革的权变理论分析
Contingency Theory Analysis of Government Management Accounting Environment and Innovation
Abstract
影响政府管理会计的环境因素是政府管理会计变革中的重要命题。政府管理会计环境的变化是政府管理会计变革的动因,并能有效地评价政府管理会计变革的可行性。本文对该领域核心文献进行归纳和分析,勾勒出此类研究的框架。 Environment factors influencing government management accounting is an important proposition of the management accounting innovation.The change of the environment is the motivation of the innovation,and can evaluate the feasibility of the innovation.In this paper,the core documents in this field are summarized and anazlyzed,and framework of such researches are outlined.