developmental work. Work by scholars like Bryson, Daniels, and Warf (2005) are important because they provide a quality of conceptualization about service science that I find enlightening. It gives structure that allows for a meaningful comparison of how areas of study will impact each other. Conceptual theories provide structure through which we understand existing disciplines. The service science focus on the configuration of technology, specialization, and processes creates new perspectives. What has yet to develop is a deep understanding of the relationship with accounting. Accounting is the language of business but it also provides a deep social structure that controls how resources as viewed and allocated. Service science is proposing deep changes in organizational thinking. Another way to view this is through the argument of Spohrer and Maglio (2008). IBM was ground zero for the discipline and they were working within IBM to build up the methodology. They mention the need to get service science included in marketing, operations, and management curriculums but never
武汉市江夏区土地利用总体规划 mention accounting. However the application of service science encourages firms to invest in technology, talent, and work environment enhancements. An accountant may see these expenditures as good business practice but will not record them as assets. Accounting will treat the last 2 as overhead cost increases. Technology will also be written off to the income statement on an accelerated basis. The gains in “goodwill” will never show up on a balance sheet until net income increases. Even then the gain will show up as cash and retained earning—not as goodwill and other long term assets. So the service science motivated investments will result in lower income ratios and profits than competing firms during implementation years. Unless expenditure into the service science paradigm can be treated as investments by the accounting system, service science scholars will experience the need to create their own monitoring and valuation systems. The creation of separate valuation systems is certainly more attractive than fighting for favorable financial treatment. Many historic examples of this can be considered. Consider how quality management ideas developed in each business discipline. For example, one way accounting embraced quality management was through the development of activity based costing. At the same time supply chain management embraced development of ISO protocols. The underlying processes behind ISO and ABC implementation are the same. The difference is which functional silo was in charge. Larson and Kerr (2007) found convincing evidence that companies that adopted both approaches decreased profits over those that adopted one. One approach caused creativity but a second set of analysis caused managers to focus on complying with reporting demands. It was easier for production to build their own set of reports than engage accounting to change the reporting processes. The new field will have a better life expectancy if it engages in the service research with other disciplines. 本文来自优.文,论^文·网原文请找腾讯752018766 discipline creates value by guarding the resources of the organization and providing useful information that is valued because it is independent. Service science will require special attention in terms of several areas of accounting practice. The following section explores areas where accounting practice may be a concern to service science adopters. Each area offers an opportunity for fresh scholarship. No doubt the proponents will find success much easier if they understand how their methodology will be affect financial reports. Better yet would be discussion about what is needed to change those reports to reflect the insights service science has to offer. Such enlightenment will foster success and reflect the agency relationship between managers, accountants, and stockholders. Service science practioners can learn from the experiences of just in time (JIT) inventory methodologies. Accountants do not expense fixed production costs when they are incurred. These costs flow through inventory. During implementation JIT will cause net income to decline as both current and past expenditures are expensed. As a result a great many applications of JIT were a flop due to the financial treatment. Accounting measurements reflected a different paradigm than the long-term perspective of JIT proponents. In combination with the inability of managers to relinquish control to achieve cooperation in the supply chain, adoption of JIT made things much worse for adopting firms (Bowman, 1995). The existing ideas of service science risk similar dangers without interdisciplinary consideration. If the deep social structures of accounting practice are not addressed the application of service science could be impaired or doomed. The purpose of the next section of the paper is therefore to explore areas of potential conflict and thereby create opportunities to advance both disciplines.
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