【精品文档】259关于会计专业有关的外文文献翻译成品：论财务会计与管理会计的融合（中英文双语对照）

此文档是毕业设计外文翻译成品（ 含英文原文+中文翻译），无需调整复杂的格式！下载之后直接可用，方便快捷！本文价格不贵,也就几十块钱！一辈子也就一次的事！外文标题：ON THE CONVERGENCE OF FINANCIAL ACCOUNTING ANDMANAGEMENT ACCOUNTING外文作者：Jani TAIPALEENMKI，Seppo IKHEIMO文献出处: SSRN Electronic Journal April 2019 (如觉得年份太老，可改为近2年，毕竟很多毕业生都这样做)英文7089单词，48892字符(字符就是印刷符)，中文11445汉字。ON THE CONVERGENCE OF FINANCIAL ACCOUNTING AND MANAGEMENT ACCOUNTINGABSTRACT：Both financial accounting (FA) and management accounting (MA) have recently developed towards increased forward-looking perspective. FA has transformed from historical cost accounting for stewardship purposes to fair value accounting for valuation purposes and decision making, and MA from short-term planning and control to strategic planning and control. Based on the analytical model by Hemmer & Labro (2008), these trends are not separate from each other. They argue that the forward-looking perspective of FA leads to forward-looking MA and is the origin of need for the convergence of FA and MA. Drawing on Hemmer & Labro we build a theoretical framework for analyzing this convergence. On the basis of our analysis, we argue that recent development of information technology towards increasing integration is the main enabler of this convergence process. We argue further that the convergence is a much broader phenomenon than claimed by Hemmer and Labro.We present observations both in the technical and technological (including accounting standards, discretionary reporting, performance measurement, transfer pricing, due diligence in M&As, and competitor analysis) and the behavioral and organizational manifestation domains (including accounting processes, work and role of accountants, accounting in multinational companies, incentive systems, control of business networks and board of directors and venture capitalists) on this convergence. We found that the increasingly strong forward-looking FA elements rest heavily on MA and vice versa. Based on these convergence observations we suggest several avenues for further research, which increase the relevance of accounting research with multiple theoretical approaches.Keywords: accounting, convergence1.INTRODUCTIONAccounting is a changing phenomenon, where both financial and management accounting activities, technologies and concepts are continuously evolving and redefining themselves, and they are becoming increasingly intertwined, converged realities. Within financial accounting we have already witnessed strong international harmonization and convergence of financial accounting standards towards IFRS (starting on a voluntary basis, transforming to legal harmonization first in EU in 2005 and spreading to non-EU countries thereafter; see Tarca, 2004 and IASB, 2008) and between IFRS and US GAAP (since Norwalk Agreement in 2002; see FASB, 2002). On the other hand it has been observable that e.g. global competition, information technology, consultancy and textbooks have driven the international harmonization and global convergence of management accounting not only at the level of accounting techniques but also in actual doing of management accounting (Granlund & Lukka, 1998b).In addition to changes in accounting techniques and actual doing, also major changes in information technology have had an influence on the development of accounting. Information technology innovations such as enterprise resource planning (ERP) systems support and integrate both internal and external business processes opening a broader basis for management control (Granlund & Malmi, 2002; Granlund & Mouritsen, 2003; Hartmann & Vaassen, 2003; Granlund & Taipaleenmki, 2005). Business organizations are integrating also management and financial accounting systems and processes, where external corporate reporting creates the basis for management reports (Nathan et al., 1996; Granlund & Lukka, 1998b). Recently, this convergence has taken a new form, where financial accounting has adopted latest advances in management accounting, such as lifecycle costing and project management (Seyfert et al., 2006). In their analytical study Hemmer & Labro (2008) suggest that the development of financial accounting towards forward-looking perspective leads to forward-looking management accounting. Although, these studies indicate various types of convergence within accounting, the topic has not yet been a centric issue in research.Furthermore, the operating environment and the nature of business operations have become increasingly future-orientated. This has recently set new requirements for management accounting, to become more future- and business-oriented, which in turnhas led to the use of forward-looking accounting information including non-financial measures. At the moment, academic research showing evidence of this development is mostly related to the role change of management accounting and accountants towards supporting planning and decision-making in the business operations (Nathan et al., 1996; Granlund