商务英语毕业论文范文

　　The results of this study suggest that there have been no major changes to management accounting in the Australian context in the last ten years. The predictions of Cook et al. (2000) were not able to be substantiated from the findings of this study. There was no mention in responses of capital budgeting being done at the activity level. Actually, the findings were without any discussion of activity level management accounting, other than a few mentions that ABC had been implemented. In addition, there were no indications from the respondents that budgeting was being abandoned nor was there consideration being given to eliminate budgeting.

　　Computerisation, including ERP systems, is changing the way management accounting is being done in the current economic environment and thereby improving the functionality of management accounting techniques. The findings of this study suggest that the least changes appeared to be occurring with costing.

　　There is another important inference to be gleaned from this preliminary survey.

　　Prior to ERP systems, the main systems were owned by the CFO’s unit. With ERP systems, the CFO is just one of the many owners, and management accountants must start accessing information produced by these others systems, which are integrated with management accounting systems, to assist management. Some respondents referred to these changes, especially to increased non-financial information. In other words, management accounting must move beyond accounting systems.

　　This research has limitations. The sample is not large, and the respondents may have biased and defective memories. Admittedly, the best method for studying management accounting change is longitudinal. However, archival data for longitudinal studies are very difficult to obtain and studies themselves are time consuming. This preliminary study suggests that such longitudinal studies would be valuable.