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Abstract: Management accounting is an applied subject. As YU Xu-ying said, it not only embodies the concept of technology, also reflects the fixed concept of social culture. Viewing from the cultural point, this paper analyses the applying status quo of management accounting in China. Its main viewpoints are as follows: management accounting is originated from the West, and its appearance is built on the basis of the West thought of management, so, to a certain degree, it is influenced by the West culture. In fact, its application in China is in a new cultural circumstance so that it is certainly influenced by the Chinese culture, especially the Chinese traditional culture; thus one of the important reasons for the undesirable application of management accounting in China is the difference between the East culture and the West culture. Therefore, the special cultural factor of China should be considered in order to promote what is beneficial and to abolish what is harmful if management accounting is widely applied in China. Key words: management accounting; application; West thought of management; the West culture; Chinese traditional culture
development of accounting. Moreover, it provides an opportunity for the development of management accounting, and creates a new path for accounting for direct services to enterprises and enterprise management services directly. After 1950s, the development of management accounting came into management decision-making stage. Entered the stage of rapid development of the post-war capitalist economy, modern science and technology were advancing by leaps and bounds, a large number of multinational companies were appearing, and competition was getting more intense, these new conditions and environment for enterprise management put forward a new demand that was urgent of modern enterprise management, scientific management of the pre-war doctrine which was unable to adapt. Taylors scientific management theory focuses on the individual elements of the production process, the individual aspects of the regulatory scheme to standardize. In order to maximize production and efficiency and to create conditions for people and machines as a slave, it is ranged stressed its two fundamental flaws. It introduces more advanced management theories to the management accounting, behavioral management science. It viewes people as the key to improving efficiency, compared with economic human in scientific management; it has a big step forward. Behavior management science, although born in 1920s, the introduction of behavior management science in management accounting was made in 1960s. After 30 years of development, it has gradually become an important and wide prospect for development in specialized areas. It is characterized by: (1) In the study of management accounting issues, it is directly from the behavioral sciences related to the introduction and application of the concept, principles and methods; (2) Through the application of modern management theory and behavioral sciences research the main is Organizational Behavior, indirectly introducing behavioral science; (3) Based on behavioral science and organizational behavior, or through standardized, it continues to enrich applicable the assumptions of the management accounting, or through empirical studies (field observations, experiments and questionnaires etc.) verified the applicability of various acts of management accounting assumptions, expanding the application of the results. In the late of the 20th century, major changes to the socio-economic conditions and the rapid development of science and technology happened. The modern management theory and the theory of cultural management were emerged. These theories have also further promoted the development and application of management accounting, such as cultural management theory. There are many scholars and experts in the study of management accounting, attached great importance to the role played by the corporate culture.
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practice, which is the guiding ideology and western management, such thinking is in a certain cultural formation and development environment. Management accounting shape and develop in the West, certainly has a long history with Western culture. As professor YU Xu-ying said, Accounting is not a simple technical problem. Accounting information is obtained through collecting, processing, integrating and analyzing. To enable it to play a positive role in socio-economic development, the primary issue is viewed the correct social and cultural concept as a guide. From the cultural point, management accounting in the West is developed and applied so quickly. To a certain extent, because it has very deep roots of Western culture, the West easily accepts it. And it is reflected in the following aspects: (1) With westerners importance of personal presence and personal achievement, a strong culture of the legendary hero, and stressing on the independence and freedom of the individual, it should be emphasized that the act does not meet the unified group. Westerners are accustomed to handling matters alone, solving the problem alone, they believe in the efficiency and capacity of the individual. After making decision, westerners would like to accept the responsibility and consequences. They must think this is the price of freedom. Such emphasis on the role of individuals, and another traditional West culture decentralized also has a long history. Only the separations of powers can influx the individual role to play. These have a profound impact on West culture management thinking, which emphasized the individuals role in managing, promoting decentralized management. Behavior management science in management accounting emphasised on its role of the individual is of great importance to relations. Responsibility accounting in management accounting plays the individual role on the basis of decentralization. And incentive mechanism and performance evaluation system will push the individual role to a new height. (2) Western human is a transaction contacts, that the lease is an important link, thus the first is to consider the rules and laws, followed by custom and tradition and, finally, mercy, human and friendliness. In such a culture it focus on the construction of standard system, and the system is a rigid management. For example, modern management from Taylors Principles of Scientific Management has a standardized access to the times, such as management standardization. Detailed regulations establish strict modern management system, the entire management of rules, laws, clear standards of rewards and punishments to set performance penalties, it will be promoted personnel management focusing on the organization and management of the targets to play an effective role and so on. Taylor will also standardize the management of these to be reflected in management accounting, cost management accounting standards, Taylor management system is reflected in a calculated and the most perfect system in management. (3) West culture emphasizes competition and welcomes competition, the group is not afraid of outstanding performance; they dare to express themselves more often. Thus a good awareness of risk is made. It reflects in two aspects: first, not to fear risks; second, the importance of risk management. This culture of competition and risk has been fully embodied in management accounting. Enterprise management accounting is in the use of a purpose, which is to enhance the competitiveness of enterprises in the market, while in the market competition; there are so many risks, which require enhancing risk management. From cost accounting to implementation management accounting, cost accounting is due to the focus on cost pool, after calculating the cost of distribution and products, which is ignored before, and control. This is obviously not conducive to competition and risk management. Another example is the proposed strategic management accounting, which is from a higher perspective to look at competition and risk management. And in the environmental management accounting, it is not that its
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environmental problems are due to stress, but in the new historical conditions it has to make a choice for its own survival and development to enhance their competitiveness and risk management. In addition, because western culture competes in the distribution, methods are also emphasized by the distribution of contributions, which would be reflected in the accounting responsibilities. Western culture is still pursuing a clear and fair habit. Cause ways of thinking and research on the method, western attention to the deductive method and quantitative analysis method may be provided for the realization of this pursuit. In management accounting the use of quantitative analysis and interpretation of the law can be seen everywhere. Obviously this way of thinking and research methods have deep cultural origins.
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official position. Official position, in essence, is a respected authority ideological supremacy, advocating worship of authority, power-based, namely man. This existence of official position idea makes management accounting personnel with many ambiguities surrounding the feudal autocratic things. This is shown in the management of corporate leadership patriarchal, which is an issue that should not be overlooked. Although through using management accounting information and analyzing after calculating the optimal program are offered for the leaders, however, in this will, whether it has effect is not sure. Moreover, we tend to the implementation of management accounting rather than decision-making applications. This also has a certain relation with the official position of Chinese traditional culture. (2) Chinese traditional culture advocate moderation, with important ethics and system. Chinese traditional culture advocating moderation and acting itself does not pay attention to things, but personnel is the principle of verification personnel. As for personnel, China also attaches great importance to ethical and cultural tradition, emphasises on peoples morality, stresses the moral norms of behavior, and has shown his pursuit of truth and good, the pursuit of harmonious trend so that little attention is paid to the construction of regulatory system, and much is to the ethics of the people convert. Even if there is a relevant regulatory system, in order not to hurt friendship, it takes into account the relevant regulatory regime face as hypothetical. Modern management accounting has many standards, control and assessment etc, running counter to some extent, with the Chinese traditional culture. For instance, modern management accounting calls for telling praise from punishment in the evaluation of performance requirements, but many operators are affected by the obsession of big problems into small, it is difficult in punishment. Which make the role of management accounting in enterprises only getting half the result with twice to affect its application. (3) Traditional Chinese culture is an agricultural culture. The natural economic and cultural self-sufficiency in agriculture formed the People Climbing back in the saddle complacent, the status quo philosophy of life. It cannot give people the incentive to advance but only give moral paralysis. Coupled with the doctrine of precipitation, people cannot avoid strong sense of uncertainty, still seek stability, flexibility and focus on unity rather than individual initiative. This enables the people to take defensive mentality while accepting new things. But because of the traditional values, people highly depend on the executive power, and also hope to be controlled through administrative regulation, in order to reduce the uncertainty they face. Under the influence of this culture, Chinese management accountants in enterprises, when facing with certain business, first find any corresponding norms, in the absence of corresponding norms require standardized or checking. This text and that before neglected regulatory construction system is contradictory. On one hand, people have more action and work ethics of the Chinese tradition, the other facing with new things; on the other hand, people are also accustomed to the relatively rigid standards for its control. However, At present we have management accounting, which reduces the application of management accounting initiative. And with the development of the management accounting, technologies are flexible and diverse and it forms of a new field constantly. This requires that management accountants should have the flexibility and creativity, boldly discard the traditional ideas and methods, take the initiative to use new methods, and to explore new fields. (4) The traditional Chinese culture permeates with a strong egalitarian thinking. Confucius on the ping, KONG-Zi said: The news is the state of, not scarcity of resources, but uneven worse than poverty and suffering from anxiety. Obviously, not a problem, but unequal is an egalitarian typical small peasant mentality. This egalitarian thinking about equal pay, no equal pay, emphasizes the finish line equality not start, it easily induces pessimistic and is content with mediocrity, also becomes easy credit against mediocre advanced able tool.
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In real life, forest green, red eyes, the looting appeared in the news media frequently. It is a reflection of the country farmers thinking deep-rooted fact; it is absolutely egalitarian thinking problems. The management in modern management accounting should be based on fair competition, according to the distribution of contributions, thus its popular use will allow those enterprise staffs affected by the ideological influence of egalitarianism. Enterprise staffs become inconsistent in their subconscious awareness. (5) The Chinese traditional culture has demonstrated a strong philosophy, but it stresses on practical, neglects theory. More attention is paid to practical issues than abstract theory and the logic of his general permit. In using method, it pays attention to the use of qualitative research methods and the use of induction, not inclined to use data for quantitative analysis and deductive reasoning. Thus, on one hand, management accounting research results are based on a large amount of data in a certain degree. In China-related database systems, management accounting research results do not apply; On the other hand, Chinese such cultural practices make people not to accept the use of large amounts of data in management accounting to illustrate the problem, and strengthen management using deductive reasoning. This is also reflected in the actual work. For instance, management responsibility for the appraisal work is not clear and many managers handle thing with experience rather than on projections and so on.
4. Inspiration
The application of management accounting in China is restricted by Chinese culture, especially by traditional culture, and it is a fact. But that does not prevent the use of Chinese enterprises on the management accounting. After all, as a science, it is conducive to Chinas science and the improvement of management is really important. But after the founding of New China, we have a lot of characteristics of enterprise management. Although not using management accounting of the name, but in reality it is management accounting, Chinese enterprises are also in very evident need of management accounting. Management Accounting in Chinas popularity may also need for a period of time. With the deepening political and economic reforms in other aspects, the application environment of management accounting in China in the near future will be greatly improved. At present, we still do something in considering cultural factors, including conditions at the same time, to promote the wider use of management accounting. Meanwhile, we need to make innovations based on the introduction of the existing management accounting, to form management accounting in a number of areas suitable for Chinas conditions and with Chinese characteristics, For example, how to reflect Chinese traditional culture stressing ethical attention and flexible management in management accounting. Of course, how to reflect flexible management also needs to make greater efforts in theoretical research industry practice to achieve. We may have created management accounting with Chinese characteristics in the environment of Chinese culture, and make contribution to the development of management accounting.
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