budgeting. Economic value added analysis could achieve more relevance through a broader idea of service assets the new discipline appears to be generating. Deeper insight into the process of service innovation is also valuable. The strategic purpose of the balanced scorecard will be enhanced when better leading indicators for service innovation arise. These sorts of connections will tie the new discipline into existing curriculum. If service science can enhance the practice of accounting it will earn an important source of credibility while also removing a barrier to its own success.
Conclusions
武汉市住宅市场发展的对策研究This paper set out to explore how the emerging discipline of service science will relate to the scholarly and professional practice of accounting. This preliminary overview has revealed that service science could improve the state of accounting research into the service sector. 本文来自优.文,论^文·网原文请找腾讯752018766 the area of service science need to be cognizant of the deep social structures that are imbedded in accounting practice. If the new discipline can help scholars build trustworthy mechanisms for valuing service assets these developments will be valuable to accounting scholars and create significant intellectual capital. While it is necessary for the new discipline to focus on its own conceptual development it can avoid the errors of fanciful theoretical concepts that may develop if research is limited to intra-disciplinary questions. Concurrent development of connections to related accounting research will keep the process on a mutually beneficial useful track. The editors of this new journal are to be complimented on establishing a journal dedicated to the new discipline with just such a cross disciplinary awareness.
Citations
Bowman, Robert (1996). Has JIT flopped? Distribution. Rador: June 1996 Volume 95, Issue 7, Page 28.
Brignall TJ, Ballantine J (1996). Performance Measurement In Service Businesses Revisited. International Journal of Service Industry Management. Vol 7 no 1 pp 6-31
Brignall TJ, Fitzgerald L, Johnson R, Silvestro R, (1991). Product Costing In Service Organzations. Management Accounting Research. Volume 2 pp 227-48
Bryson JR, Daniels PW, and Warf B (2004). Service Worlds: People, Technology, Organizations,. Routledge. London
Chesbrough, H. (2005). Towards A Science Of Services, in Breakthrough ideas for 2005. Harvard Business Review. Volume 83, Issue 2, 43-44
Christensen PO, and Feltham GA, (2003). Economics of Accounting, Volume 1: Information Markets. Boston: Kluwer Academic Publishers.
Christensen PO, and Feltham GA, (2005). Economics of Accounting, Volume II: Performance Evaluation. Boston: Kluwer Academic Publishers
Eldenburg Leslie, and Wolcott Susan, (2005). Cost Management: Measuring, Monitoring, and Motivating Performance. John Wiley: USA
FASB (1980) Statements of Financial Accounting Concepts 2: Qualitative Characteristics Of Accounting Information, The Federal Accounting Standards Board, New York.
Fitzsimmons, James Fitzsimmons, Mona (2001). Service Management: Operations, Strategy, and Information Technology 3rd edition. McGraw-Hill: New York
VB+Access2000学生信息管理系统Frolovicheva Katerina (2006). The Emergence of Service Science: Towards Systematic Service Innovations to Accelerate the Co-Production of Value. Journal of Global Business and Technology. Huntington Station: Fall 2006 Vol. 2, Iss. 2; pg. 39, 17 pgs
Garrison Ray, Noreen Eric, Brewer, Peter (2008). Managerial Accounting—12th edition. New York: McGraw Hill.
Hay JM, Hill AV (1999). The Market Share Impact Of Service Failures. Production and Operations Management. V8N3 Fall 99 208-220
Horn, Paul (2005-1). The New Discipline Of Service Science. BusinessWeek. January 21st 2005
Horn, Paul (2005-2). Building a Science of Services. Business Week. June 21st, 2005
Johnson, H.T., Kaplan, R.S. (1987). Relevance Lost: The Rise and Fall of Management Accounting, Harvard Business School Press, Cambridge, MA.
Katzan, H, (2008). Event Differentiation in Service Science, Journal of Business and Economic Research Volumes 6 Number 5, pp141-152
Kerr, Stephen (2008) Getting Ready For A Carbon Credit Market. Journal of Applied Business Research, Fall 2008.
Laing, Pierre Jinghong (2000). Accounting Recognition, Moral Hazard, and Communication. Contemporary Accounting Research. Vol 17 No 3 (Fall 2000) pp457-90
Larson, Paul and Kerr, Stephen (2002). ISO and ABC: Compliments or Competitors? International Journal of Logistics Management. 2002, Vol. 13 Issue 2, p91-100,
Larson, Paul and Kerr, Stephen (2007). Integration of Process Management Tools to Support TQM Implementation: ISO 9000 and Activity-Based Costing. Total Quality Management & Business Excellence. Jan-Mar2007, Vol. 18 Issue 1/2, p201-207
Mattessich Richard (2006). The information Economic Perspective of Accounting: Its Coming of Age. Canadian Accounting Perspectives, Volume 5 No. 2 2006 Pages 209-26
Olivia, R, Sterman JD (2001) Cutting corners and working overtime: quality erosion in the service industry. Management Science. 47 (7) 894-914
Schroeder, R.G., (2008). Production and Operations Management, Introduction to the Special Issue on Theory Development in Operations Management. May/Jun2008, Vol. 17 Issue 3, p354-356, 3p
Spohrer, Jim, Maglio P. (2008) Production and Operations Management: The Emergence of Service Science: Toward Systematic Service Innovations to Accelerate Co-Creation of Value. May/Jun2008, Vol. 17 Issue 3, p238-246, 9p
上一页 [1] [2] [3] [4] [5] [6] [7] [8] [9] [10] 下一页
服务科学与会计英文文献和翻译+外文参考文献 第8页下载如图片无法显示或论文不完整,请联系qq752018766