Research on Management Accounting Framework based on Hall Three-dimensional Structure and DSM

Yanyong Sun, Guang Yu, Ceng Zeng

2022

Abstract

The management accounting framework aims to improve the operation control ability. In view of the lack of internal relationship between management methods and operation control in the previous research on management accounting framework systems, this paper puts forward the purpose of this research. We use Hall’s three-dimensional structure model for reference to construct the management accounting framework based on operation control, and study the characteristics of operation control with the contingency elements such as organizational structure, control methods, and ability improvement as the logical dimension; Taking eight tools such as comprehensive budget, performance evaluation and responsibility body as the knowledge dimension to promote the application of management accounting, the enterprise operation matrix is defined. Design Structure Matrix (DSM) method is used to study the quantitative correlation between operation control and management accounting tools, and reveal the quantitative relationship between management accounting tools. Finally, the case of China Unicom verifies hierarchical characteristics between management accounting tools.

Paper Citation

in Harvard Style

Sun Y., Yu G. and Zeng C. (2022). Research on Management Accounting Framework based on Hall Three-dimensional Structure and DSM. In Proceedings of the International Conference on Big Data Economy and Digital Management - Volume 1: BDEDM, ISBN 978-989-758-593-7, pages 415-421. DOI: 10.5220/0011183000003440

in Bibtex Style

@conference{bdedm22,
author={Yanyong Sun and Guang Yu and Ceng Zeng},
title={Research on Management Accounting Framework based on Hall Three-dimensional Structure and DSM},
booktitle={Proceedings of the International Conference on Big Data Economy and Digital Management - Volume 1: BDEDM,},
year={2022},
pages={415-421},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0011183000003440},
isbn={978-989-758-593-7},
}

in EndNote Style

TY - CONF

JO - Proceedings of the International Conference on Big Data Economy and Digital Management - Volume 1: BDEDM,
TI - Research on Management Accounting Framework based on Hall Three-dimensional Structure and DSM
SN - 978-989-758-593-7
AU - Sun Y.
AU - Yu G.
AU - Zeng C.
PY - 2022
SP - 415
EP - 421
DO - 10.5220/0011183000003440