with the movement towards globalization is approaching, the change caused by it could change how companies in the United States view their accountants. First, there are two types of accountants, financial accountants, management accountants. Financial accounting definition, taken from Merriam-Webster, is a systematic analysis of information on economic affairs of the Organization for the use of people outside the organization. Merriam-Webster goes on to explain management accounting to "create reports for planning and decision-making" ... "Its aim is to provide reliable information about the cost of operations managers and the standards that those costs can be compared, to help them in the budget." The main difference to take away from these definitions that the Financial Accounting provides information to people outside the organization, management accounting aims to help managers within the organization to make decisions.
The United States has become more globalized and increased competition for companies within the country, which makes management accountants more valuable to companies. To understand what an increase in competition and will do US companies and accountants, one must first take a look at how companies in the United States see the management accountants in comparison to another country. Search in an article entitled "Management accounting practices in the United States and Japan: Comparative survey and the implications of the results of research (1991)" by m. Shields and Jim Zhao, notice the difference in the goals set by the accountants of the United States and Japan. The study indicates that the accountants of the United States, "emphasizes the use of standards to control the manufacturing costs after the fact," while contrasting the Japanese accountants use practices that look to the future. This difference here lies in the goals set by the companies. While looking companies in the United States in what can be done now to reduce costs, and are looking Japanese companies in the future to reduce the products that may not exist yet in costs. This kind of thinking for American companies is unacceptable, and the state that the companies are now less than satisfactory because the current state of management accounting is in the wrong direction.
management accountants look toward the future, and set up budgets and forecasting, and guide companies in the right progressive direction. Increase competition, especially for US companies, corporate managers will need to make the right decisions for the company. In an article by Pounder, "how globalization affects accounting United States (06)," states pounder that one of the main causes of the accounting department is mysterious in this country because the American managers are more likely to make decisions "gut feeling" (usually for personal) gains instead of making choices that would be good for the company in the long term. This could be linked to a research study of armor and Zhou, looking at the companies and the objectives of each. It is more common for companies in the United States to show the work in order to achieve personal gain than it is in Japan, and in the era of globalization and increasing competition companies can not survive with this kind of thinking and framework.
report by N. Miculescu, "current trends of cost accounting production (2011)", Miculescu concluded that the companies have a duty to grow steadily for finding solutions in as soon as possible in order to keep pace with the increase in competition due to globalization.
current status of management accounting in the United States rewards managers and establish the company as a whole is in danger, and with a rise in competition approaching is in the interest of companies, "better to hire administrators accountants who make decisions for the company's interest.
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