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管理會計學作業代寫,Assignment代寫

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管理會計學課程小組作業:Coursework Assignment 代寫,管理會計學網課代上,Badgeniuscs高質量的Assignment代寫服務, 嚴格按照客戶的要求完成, 監督團隊會進行二次審核, 整個流程嚴格把關.我們的導師團隊全是由美國本土母語導師組成, 他們具有Master或PhD以上學位, 學術論文寫作經驗豐富, 贏得客戶好評.
 


管理會計學代寫

截至20世紀80年代,管理會計(MA)的傳統智慧是生產導向,主要是成本管理。然而,20世紀70年代和80年代,全球化和數字化droveMA從機械到改變后的機械方法,朝向以客戶為導向的移動和資源管理的濃度。隨后,越來越多碩士側重于風險,創造價值和戰略管理(維克拉馬辛和Alawattage,2007)。在此情況下,平衡計分卡(BSC),重點放在客戶滿意度和專注于價值創造有關的無形資產和戰略管理,確實符合MA改變這種趨勢,在組織管理過程中滲透。Up to 1980s, the conventional wisdom of management  (MA) was production-orientated and mainly cost management. However, during the 1970s and 1980s, globalization and digitalization droveMA changing from a mechanistic to a post-mechanistic approach, with a movement towards the customerorientation and a concentration on resource management. Subsequently, MA increasingly focuses on the risk, value creation, and strategic management (Wickramasinghe and Alawattage, 2007). In this circumstance, the Balanced Scorecards (BSC) with an emphasis on customer satisfaction and a focus on the value creation related to intangible assets and strategic management, indeed, complies with such trend of MA change, and permeate in the organizational management process.

它始于大約的BSC發展及其顯著優點的基本介紹,并且隨后公營部門內它的出現。隨后,平衡計分卡在公共領域的應用有意和無意的后果數組將從制度上予以披露。此外,平衡計分卡的應用相關的結論和局限性就會顯露出來。This  will shed light on BSC’s application in public sector with respect to its intention, development and diffusion process, and corresponding consequences. It starts with a fundamental introduction about BSC’s development and its significant advantages, and is followed by its emergence within public sector. Subsequently, an array of intended and unintended consequences of BSC’s applications in public sector would be disclosed from an institutional perspective. Furthermore, the conclusion and limitations related with BSC’s application will be revealed.

Content:
Introduction 0
Development of Balanced Scorecard 1
Emergence of Balanced Scorecard within Public Sector 2
Intended Consequences 3
A Multidimensional Performance Measurement System 4
 Alignment and Communication Tool 5
Unintended Consequences 6
Strategic Goal Inconformity and the Performance Measurement Dysfunction 6
Adverse Outcomes towards Satisfaction on Targeted Indicators 7
The Potential Purpose of “Window Dressing” of Organisations 7
Conclusion 8

 

Conclusion總結

 

In conclusion, this  focuses on the application of BSC in public sector with  to its development and diffusion procedure, and accordingly intended and unintended consequences. To be specific, complied with the management accounting change towards the customer-orientation perspective, BSC is put forward and widespread utilized in terms of its merits, namely a mix of outcome measures, the concern about strategic alignment, and the improvement on organizational communication. Meanwhile, considered as a strategic performance management tool, BSCexerts its role to deal with the efficiency problem within public sector. In addition, the intended consequences of BSC’s application in public organisations, consisting in a multidimensional performance measurement system and a strategy alignment with the communication tool, are demonstrated in relation to the organizational institutional logic. As for its unintended consequences, in accordance with strategic goal inconformity and performance measurement dysfunction, adverse outcomes resulting from the satisfaction of targeted indicators,and potential “window dressing” actions, are exposed grounded on the institutional theory as well. Based on the above discussion, we conclude that the balanced scorecard is regarded as an institutional practice in its application within public sector by providing guidance towards social behaviour. Nevertheless, some limitations are still to be discussed. Although BSC is likely to link employees’ motivation with performance, there is no empirical data to suggest the association. Further research should be undertaken to exam the effects of BSC on individual’sbehaviours, motivation and performance. Moreover, most temporarystudies on BSC implementation in public sector are analysedwithin developed countries.However, little knowledge of such MA practice in public sector in emerging economies is involved. Future studies can be conducted to explore whether adoption of BSC framework in public sector in emerging economies would improve organisational effectiveness.



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