第1页共12页编号:时间:2021年x月x日书山有路勤为径,学海无涯苦作舟页码:第1页共12页原文:InformationsystemsandcostcontrolThepurposeofthispaperistoconsiderhowthekeyconceptsofmanagementinformationsystemsmightbeintegratedwithaccountingconceptsrelatingtothemanagerialprocessofcostcontroltoformacoherentmoduleforabusinessschoolcurriculum.Perhapsthebestplacetostartiswithsomedefinitions.Costcontrol,asseenbythewritersofcostaccountingtexts,isthesetofprocessesbywhichmanagementsecuresandmonitorsadherencetocoststandards.Itisthusnarrowerthancostmanagement,whichencompassesbothcostadherenceandcostreductionand,accordingtosome,includesactionswhichdirectanorganizationawayfromactivitieswhichhavelowbenefit-to-costratios.Thereismuchlessagreementaboutthedefinitionofmanagementinformationsystems.Theinformationsystemsfielddrawsfrommanydisciplinese.g.,computerscience,managementscience,organizationalbehavior,andevenaccounting--andinformationsystemstextsandcoursesusuallyincludediscussionsofconceptsandissuesfromtheseotherdisciplines.ManyHISdefinitionsfocusonthecomputerhardwareandsoftwarewhichareimportantcomponentsofmostformalsystems,OtherdefinitionstakeabroaderperspectiveandfocusonthetaskwhichtheHISistoaccomplish.EINandSEGEVforexample,suggestthisdefinition:Amanagementinformationsystemisasystemforcollecting,storing,retrieving,andprocessinginformationthatisused,ordesired,byoneormoremanagersintheperformanceoftheirduties.Thisdefinitionsoundsstrangelylikemanycommondefinitionsofmanagerialaccounting,whichmaybewhywepreferit.Italsohastheadvantageofallowingustoconsiderthebroadrangeofissueswhichareimportanttounderstandinginformationsystems,notjustthephysicalelementsfromwhichtheyarebuilt.Inour第2页共12页第1页共12页编号:时间:2021年x月x日书山有路勤为径,学海无涯苦作舟页码:第2页共12页discussion,however,weshalltrytolimitourattentiontothoseissueswhicharetrulyMISissues--i.e.,thosewhichariseattheintersectionsofthevariousdisciplinesuponwhichtheMISfieldisbased,Forexample,weshallnotdiscussthemanagementsciencemodelswhichareembeddedinmanyinformationsystems,northefundamentalsofcomputeroperatingsystemdesign--ourconcernwiththesewillbeonlywiththoseaspectswhichimpingeonamanager'sunderstandingofMISprinciples.IntryingtointegratethekeyconceptsofMISandcostcontrol,ourinitialapproachwastolookforanaturalmappingbetweenthesetwosetsofconcepts,sothatspecificMISconceptscouldbetaughtalongwithspecificcostcontrolconcepts,withfewgapsandlittleredundancy.Unfortunately,wefoundnosuchnaturalmapping.Thereisnouniquerelationshipbetweenvarianceanalysisandhumaninformationprocessing,forexample,norshoulddiscussionofflowcharting'beconfinedto,say,costbudgetingattheexpenseofotherelementsofthecostcontrolapparatus.Thismeanswehadtolookforconnectionslessthanafullmapping,butcorrespondencesworthdeveloping.Aswethoughtabouthowtheconceptsofthesetwofieldscouldbeintegrated,werealizedthatanotherissuehadtobeaddressedfirst.MISconceptsbearonmostifnotallaspectsofaccounting,notjustcostcontrol,andonallothermanagerialactivities.ItmakesnosensetothinkaboutintegratingMISandcostcontrolconceptswithoutalsoconsideringtheinterconnectionsbetweenMISandotherpartsoftheaccountingandbusinesscurriculum.SinceotherpapersarefocusingonotherinterfacesbetweenMISandaccounting,weshalllimitourselvesintheremainderofthispapertothoseaspectsofMISwhichmightmostreasonablybeintegratedwiththeaccountingaspec...