Research on Management Accounting Framework and Quantitative Correlation Based on Hall Three-Dimensional Structure

Yanyong Sun, Guang Yu, Ceng Zeng and Francesco Lolli

Mathematical Problems in Engineering, 2022, vol. 2022, 1-16

Abstract: The management accounting framework aims to improve the operation control ability. It is the integration of the comprehensive use of management accounting tools. Given the lack of an internal relationship between management methods and operation control in the previous research on management accounting framework systems, this paper puts forward the purpose of this research. We use Hall's three-dimensional structure model for reference to construct the management accounting framework based on operation control and study the characteristics of operation control with the contingency elements such as organizational structure, control methods, and ability improvement as the logical dimension; taking eight tools such as comprehensive budget, performance evaluation, and responsibility body as the knowledge dimension to promote the application of management accounting, the enterprise operation matrix is defined. DSM method is used to study the quantitative correlation between operation control and management accounting tools and reveal the quantitative relationship between management accounting tools. Finally, the case of China Unicom verifies the core role of a comprehensive budget in enterprise operation management and reveals the significant correlation and hierarchical characteristics between management accounting tools. The research methods proposed in this paper can enrich the framework theory of management accounting and have enlightenment in guiding the practice of enterprise operation and management.

Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:hin:jnlmpe:8373596

DOI: 10.1155/2022/8373596

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