【作者】 唐亚军； 吉利；

【机构】 西南财经大学会计学院； 西藏大学；

【摘要】 会计信息包括涉外的财务会计信息和对内的管理会计信息,而后者在报告形式、决策价值等方面广受争议。为探究管理会计报告的决策价值及其作用机理,我们深入企业亲临实务,最后基于179个问卷样本,采用因子分析、调节效应分析、中介效应分析和Sobel检验等统计方法研究了管理会计报告的呈报格式的多样性、信息的交互及其决策价值。研究结果表明在管理会计报告中运用图、表等多样化的呈报格式将有助于决策价值,且图、表等呈报格式的多样性可以有效地提升信息的交互性,从而进一步提升管理会计报告的决策价值;验证了信息交互性在利用呈报格式提升决策价值过程中的中介效应,为企业编制决策有用的管理会计报告提供理论支持和政策建议。更多还原

【Abstract】 Accounting information includes foreign financial accounting information and internal management accounting information, and the latter is highly controversial in the form of standardized reporting and enhance the value of decision value. To explore the decision value and function mechanism of the management accounting reports, we visited companies, and based on 179 questionnaire samples, using factor analysis, the moderating effect analysis, mediating effect analysis and statistical methods such as Sobel test to study the report format, information interaction and decision value of the management accounting reports. The results show that the use of graphs, charts and other reporting format in the report is helpful for the decision value, and the flexible use of graphs, charts and other reporting format can effectively enhance information interaction, thereby further enhancing the decision value of the management accounting report; verifying the mediating effect when the information interaction uses the reporting format to enhance the decision value. It provides theoretical supports and policy recommendations for enterprises to compile the decision-useful management accounting reports.更多还原