The Institutional Context of Management Accounting Transition——Mechanism Feature,Driver Combination,and Path Selection
The evolution of management accounting is inseparable from institutional contexts and the management of change.Building a framework a-round the"formation mechanism-theoretical system"of management accounting requires optimizing the combination of structural drivers and execution drivers,and strengthening the path selection of case abstraction and concept expansion.The functions of management accounting are inherent in its role and are the foundation for achieving high-quality economic development in China,as well as a guarantee for creating a new development pattern of"dual circulation".Based on the institutional environment of management accounting changes and guided by the expansion of management accounting functions,this article actively constructs a framework for the evolution of management accounting,allowing it to gradually deepen through the process of nesting and stripping,which has important theoretical value and positive practical significance.In other words,by exhibiting the institutional context of management accounting changes through"characteristics of mechanisms,combinations of drivers,and path selection,"this article provides a new approach or method for the construction of the theoretical system of management accounting,making the expansion of management accounting functions more targeted and ef-fective.
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