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比利时管理会计的发展及对我国的启示 被引量:3

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作者 郭永清
出处 《会计研究》 CSSCI 北大核心 1999年第12期41-44,57,共5页 Accounting Research
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参考文献2

  • 1余绪缨.《现代管理会计的“洋为中用”》[J].《福建会计》,1983,6. 被引量:1
  • 2余绪缨,福建会计,1983年,6期 被引量:1

同被引文献15

  • 1(美)詹姆斯·范霍恩 郭浩等(译).现代企业财务管理[M].经济科学出版社,1998.. 被引量:3
  • 2Anderson, S. W. , 1995. A framework for assessing cost management system changes: the case of activity based costing imple- mentation at general motors, 1986 - 1993. Journal of Management Accounting Research 7, 1 - 51. 被引量:1
  • 3Brewer Peter C. 2000. An Approach to Organizing a Management Accounting Curriculum. Issues in Accounting Education. Vol. 15, No. 2, 212-235. 被引量:1
  • 4Cooper, R. , 1990. Implementing an activity- based cost System. Journal of Cost Management 4 (1), 33 -42. 被引量:1
  • 5Liu, Lana Y. j. and Fei Pan. 2007. The implementation of Activity - Based Costing in China : An innovation action research approach . The British Accounting Review. V. 39, No3, September. 1-16. 被引量:1
  • 6Mahni, T. , 1997. Towards explaining activity -based costing: failure: accounting and control in a decentralized organization. Management Accounting Research 8, 459 -480. 被引量:1
  • 7Michael D Shields. 1997. Research in management accounting by North Americans in the 1990s. Journal of Management Accounting Research 9, 3 - 61. 被引量:1
  • 8Morrow, M. , Connelly, T. , 1994. Practical problems of implementing ABC. Accountancy January, 76 -80. 被引量:1
  • 9OConnor, N. G. , Chow, C. W. , Wu, A. , 2004. The adoption of “Western” management accounting/controls in China′s state -owned enterprises during economic transition. Accounting, Organizations and Society 29 (3/4) , 349 -375. 被引量:1
  • 10Swenson, D. W. 1995. The benefits of activity -based cost management to the manufacturing industry. Journal of Management Accounting Research 7, 167 - 180. 被引量:1

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