质量控制与成本管理的变革阻力是否会倒逼企业的战略变革?--基于案例调查的研究

摘要

This paper attempts to shed light on the lever effect of management accounting change on the strategic change.In extant literature,management accounting practice has been identified as playing an impor-tant role in strategy formulation and implementation for a firm.However,it is unclear in the existing literature with regard to the extent of impacts the change of management accounting practice has on the strategic change.Based on the question and research motivation,this study adopts a longitudinal case study to in-vestigate the process of quality control and cost management across three stages from 1 9 9 6 through 2014.The case study explores how resistance to change of management accounting impedes the change and stimulates the strategic change.Finally,the influence mechanism and contingent factors of man-agement accounting change on the strategic change are inducted as a form of theoretical framework.%目前，中国国有企业既面临日益增强的竞争压力，又面临制度不健全带来的各种不确定性，在此前提下，国有企业是否通过战略变革来修正企业的“顶层设计”，以清除管理变革中的障碍，就成为一个兼具理论价值和现实意义的问题。从管理会计变革的视角对山推股份进行的实地调查和分析对该问题给出了初步的结论。调查分析结果显示，国有企业在推动质量控制与成本管理的改进过程中遇到了来自组织内部的阻力，使得变革结果偏离预期，并且无法依靠管理方法自身来解决。管理会计变革通过企业内部的阻力来源、外部竞争压力和企业面临的政治约束三个权变条件，可以促使企业调整战略定位。因此，国有企业的发展除了进行企业内部的变革之外，还需要政府角色的转变和国有资产管理制度改革的深化。