【 财务预测管理系统的设计与开发】外文翻译

1、重 庆 理 工工 大 学文 献 翻 译二级学院 班 级 学生姓名 学号 译 文 要要 求1、译文内容必必须与课题（或或专业）内容容相关。2、外文翻译后后中文不少于于1500字字。3、译文原文（或或复印件）应应附在译文后后备查。 译 文 评评 阅导师评语（应根根据学校“译文要求”，对学生外外文翻译的准准确性、翻译译数量以及译译文的文字表表述情况等作作具体的评价价）指导教师： 年 月 日日管理会计和综合合信息系统1.未来的研究究方向在关于管理会计计和IIS前前一段的研究究已经进行了了审查。该审审查的结构上上的第3节发发展的理论框框架的基础。论论文学的理论论框架的基础础上在七个方方面之间的关关系管理

2、会计计和IIS进进行了审查。未未来研究的许许多建议，可可以确定在文文献回顾的基基础。而不是是开发一个全全面的清单研研究机会，本本节将提请人人们注意一个个数量有限的的研究机会这这似乎是未来来研究的最有有前途的领域域。1.1 管理会会计技术和IIIS：面向向分析的信息息系统 不幸的是是，它是目前前的文献，要要在很大程度度上它着重于于特征ERPP系统。有限限的研究已进进行了对IIIS中的其他他组件。这似似乎因为研究究不透明论EERP系统与与管理会计的的关系技术没没有找到IIIS和管理会会计之间的牢牢固关系。几几种这些研究究甚至认为，如如扫描电镜系系统和分析为为导向的信息息系统专门的的软件似乎能能够更

3、好地支支持管理会计计（如见马尔尔米，20001年Graanlundd及马尔米，22002）。幸幸运的是，一一些研究也开开始出现在其其他的IISS组件，看起起来比ERPP系统（如：法希和Miillea，22001年; Hyvnen，22003）。更更多的研究，然然而，是必要要的。未来研研究的机会存存在，特别是是在关系专门门的软件和管管理会计方法法。这种软件件的例子美国国广播公司，BBSC或预算算软件。研究究问题的例子子包括：如何何平衡记分卡卡支持标准，如如Corpooraterr平衡计分卡卡平衡计分卡卡软件？哪些些变量可以解解释不同的方方式，ERPP的对比分析析为导向的信信息管理系统统支持会计？

4、如何使用这这种系统的影影响和决定作作用管理会计计和其他管理理人员？在这这方面的研究究应协助争取取因为管理会会计核算的重重要的新见解解，主要是这这些软件支持持（例如马尔尔米，20001）。调查查，个案研究究以及实验方方法可提供不不同的应用，每每优势（Biirnberrg等。，11990）。对对研究方法的的选择取决于于所研究的问问题（尹，11994年，第第6页）。由由于有关的几几个研究问题题要问，一些些研究方法将将适用。不同同研究方法的的应用将加强强其有效性研研究（潜行，22005年阿阿诺德，20006）。11.2 管理理会计技术和和IIS：一一体化的承诺诺或危险 整合似似乎是在IIIS的主要特特

5、点，显然是是多多益善。但但是，现代研研究表明，这这是事实未必必如此。如那那些案例研究究由Scappens和JJazayeeri（20003）和DDechoww和Mourritsenn以后记得进进行（20005年）的报报告，企业资资源规划系统统带给他们这这样的高集成成度，这几乎乎是太多了。此此外，从功能能主义的观点点来看，有人人认为，一体体化必须争取取在不为管理理会计的牺牲牲（卡普兰，11990年;库珀和卡普普兰，19998）。据四四阶段模型（卡卡普兰，19990年），信信息不完全的的系统集成，其其实是可以更更好的是支持持不是完全集集成的管理会会计信息中试试阶段系统。最最后，在ERRP系统和管管

6、理会计方法法研究发现，公公司选择的一一体化程度较较低时，实施施，例如，平平衡记分卡使使用专门的软软件（马尔米米，20011）。数据集集成，也可以以研究更狭隘隘。卡普兰（11990）认认为，目前，财财务会计信息息生产的目的的是用于管理理会计用途以以及。卡普兰兰（19900）宁愿管理理会计是首要要车辆的成本本分摊和财务务会计那么，反反过来，利用用这些计算所所存货的计价价，等等。在在这种结构中中，管理和财财务会计资料料集成。信息息系统可以集集成沿着不同同的尺寸。摊摊位等。 （22000年）确确定三个方面面的整合：数数据集成，硬硬件/软件集集成和信息整整合。此外，GGranluund及马尔尔米（200

7、02）指出的的集成度是一一个统一体。这这些早期的研研究的基础上上，这种融合合本身不值钱钱，未来研究究应解决的问问题进行集成成的最佳水平平。沿着所有有的集成一体体化方面需要要的？之间有有什么不同的的关系整合与与一个管理会会计技术方面面，如作业成成本法和平衡衡记分卡？同同样，一些研研究方法可应应用于自体的的知识缺乏，有有关研究问题题的不同种类类的技术和管管理会计整合合可以构成。根根据不同层次次的抽象存在在一些当前研研究（摊位等等。，20000）。调查查或实验的方方法将是建立立在适用时这这些研究。当当瞄准揭露内内部管理之间间的关系变量量会计技巧和和整合，个案案研究的方法法可能更为合合适。1.33 该

8、会计师师的作用，管管理会计和IIIS组织： 分散散的管理会计计，管理会计是是目前进行的的由不同的人人从业务主机机，经理到车间间人员。这样样的人进入这这些新的群体体拥有的见解解62答：罗罗，三罗德/会计信息系系统国际杂志志8（20007）40-68管理会会计的技术可可以被质疑，这这导致两个机机会未来的研研究。首先，从从功能主义的的观点来看，研研究，需要哪哪些技能，非非管理会计师师需要和会发发生什么的设设计和使用的的管理会计当当车间技术人人员职位，以以总分类帐和和业务经理在在做预算修订订。第二，管管理会计作为为一种管理技技术的作用有有可能发生改改变。从演员员网络理论，IIIS和管理理会计的角度度上

9、正采取新新的含义。管管理会计可能能不再是管理理会计师域。这这将如何影响响管理会计的的方式，被认认为？将管理理会计融合在在一起，如市市场营销，战战略等管理领领域和组织？在这两种情情况下，个案案研究似乎是是最合适的方方式揭露这些些关系，似乎乎是非常依赖赖上下文和情情境。5.44 行为，使用用和感知和IIIS设计和使用功能能主义的角度度来看，从一一IIS中的的一个之间关关系的深入理理解和管理的的设计会计方方法，其使用用缺乏。研究究与IIS和和关系管理会会计技术大多多应用调查或或实地研究的的方法。只有有几个案例研研究应用从功功能的角度进进行了（如乔乔森和Grnlundd，19888年;凡得VVeeke

10、nn和武泰，22002）。具具体设计上考考虑更多的研研究是必要的的。如何在IIIS和管理理会计技术设设计的做法？做什么限制制从业经验关关于IIS或或管理会计技技术？如何规规避这些从业业者限制？同同样，更多的的IIS技术术的使用和管管理会计的研研究是必要的的。从琼森和和Grnlundd（19888）和vann der Veekeen和武泰（22002）提提出的观点有有价值的，但但更喜欢这项项研究是必要要的。在研究究中设计和管管理会计的关关系，个案研研究使用法认认为帮助告知知今后的研究究潜力。使用用这种方法，许许多方面设计计和使用显露露出来。实验验方法将更加加适用于在有有限的时关于于使用的关键键变

11、量是主要要兴趣。1.5 管理会计，IIIS和性能能：管理会计计作为一个中中间 变量没有一一块是研究确确定了研究的的IIS之间间的关系管理理会计和企业业绩效。其中中业务流程中中间几个框架架在IT之间间的投资与经经营绩效关系系已经被提出出（如Barrua等。11995年DDehninng和Ricchardsson，20002）。虽虽然不是主要要的业务流程程，管理会计计可以被看作作是业务流程程之一。是否否更好的管理理会计导致公公司业绩的改改善？如何更更好地管理公公司会计的影影响性能及在在何种情况下下？什么样的的管理会计之之间的配合和和IIS对效效能影响最大大？管理会计计作为一个中中间夹杂变数数将丰富

12、对性性能影响的研研究流。此外外，研究如何何评价国际战战略研究所的的配套管理会会计性能的影影响是必要的的。替代品研研究方法应该该能够更好地地发现了许多多中间变量之之间的IT投投资和企业绩绩效。联合假假设需要在较较小的分割，答：罗，三三罗德/会计计信息系统国国际杂志8（22007）440-68 63parrts乙（DDehninng和Ricchardsson，20002）。对对研究方法的的使用，超出出档案展开数数据分析显示示关键扩大我我们对性能方方面的了解受受影响和可能能的表现改善善的主要来源源。 HYPERLINK /dictionary?source=translation&hl=zh-CN&

13、q=5.%20Directions%20for%20future%20research%20%20%20%20In%20the%20Previous%20section%20research%20on%20management%20accounting%20and%20IIS%20has%20been%20reviewed.%20The%20%20%20%20review%20was%20structured%20on%20the%20basis%20of%20the%20theoretical%20framework%20developed%20in%20Section%203.%20On%

14、20the%20%20%20%20basis%20of%20the%20theoretical%20framework%20literature%20within%20seven%20aspects%20of%20the%20relationship%20between%20%20%20%20management%20accounting%20and%20IIS%20was%20reviewed.%20Many%20suggestions%20for%20future%20research%20can%20be%20%20%20%20identified%20on%20the%20basis%

15、20of%20the%20literature%20review.%20Rather%20than%20developing%20a%20comprehensive%20list%20of%20%20%20%20research%20opportunities,%20this%20section%20will%20draw%20attention%20to%20a%20limited%20number%20of%20research%20opportunities%20%20%20%20that%20seem%20to%20be%20the%20most%20promising%20areas

16、%20of%20future%20research.%20%20%20%205.1.%20Management%20accounting%20techniques%20and%20the%20IIS:%20Analysis-oriented%20information%20systems%20%20%20%20Unfortunately,%20it%20is%20characteristic%20of%20the%20current%20literature%20that%20to%20a%20large%20extent%20it%20focuses%20on%20%20%20%20ERP%

17、20systems.%20Limited%20research%20has%20been%20conducted%20on%20other%20components%20of%20the%20IIS.%20This%20seems%20%20%20%20opaque%20since%20research%20on%20the%20relationship%20between%20ERP%20systems%20and%20management%20accounting%20%20%20%20techniques%20does%20not%20find%20strong%20relationsh

18、ips%20between%20IIS%20and%20management%20accounting.%20Several%20of%20%20%20%20these%20studies%20even%20argue%20that%20analysis-oriented%20information%20systems%20such%20as%20SEM%20systems%20and%20%20%20%20specialised%20software%20seem%20be%20better%20able%20to%20support%20management%20accounting%20

19、(see%20e.g.%20Malmi,%20%20%20%202001;%20Granlund%20and%20Malmi,%202002).%20%20%20%20Fortunately,%20some%20research%20is%20beginning%20to%20appear%20that%20looks%20at%20other%20components%20of%20the%20IIS%20%20%20%20than%20ERP%20systems%20(e.g.%20Fahy%20and%20Millea,%202001;%20Hyvnen,%202003).%20Much

20、%20more%20research,%20however,%20%20%20%20is%20needed.%20An%20opportunity%20for%20future%20research%20exists%20especially%20within%20the%20relationship%20between%20%20%20%20specialised%20software%20and%20management%20accounting%20techniques.%20Examples%20of%20such%20software%20are%20%20%20%20ABC,%20

21、BSC%20or%20budgeting%20software.%20Examples%20of%20research%20questions%20are:%20How%20is%20the%20balanced%20%20%20%20scorecard%20supported%20by%20standard%20BSC%20software%20such%20as%20Corporater%20BSC?%20What%20variables%20can%20%20%20%20explain%20the%20different%20ways%20that%20ERP%20vs.%20analy

22、sis-oriented%20information%20systems%20support%20management%20%20%20%20accounting?%20How%20does%20the%20use%20of%20such%20systems%20impact%20the%20role%20and%20decisions%20of%20%20%20%20management%20accountants%20and%20other%20managers?%20Research%20in%20this%20area%20should%20assist%20in%20gaining%

23、20%20%20%20important%20new%20insights%20since%20management%20accounting%20is%20largely%20supported%20with%20such%20software%20%20%20%20(e.g.%20Malmi,%202001).%20%20%20%20Survey,%20case%20study%20as%20well%20as%20experimental%20methods%20could%20be%20applied%20and%20each%20offers%20different%20%20%20

24、%20strengths%20(Birnberg%20et%20al.,%201990).%20The%20choice%20of%20research%20method%20depends%20on%20the%20research%20question%20%20%20%20(Yin,%201994,%20p.%206).%20Since%20several%20research%20questions%20are%20relevant%20to%20ask,%20several%20research%20methods%20%20%20%20would%20be%20applicable

25、.%20Application%20of%20different%20research%20methods%20would%20strengthen%20the%20validity%20of%20%20%20%20research%20(Modell,%202005;%20Arnold,%202006).%20%20%20%205.2.%20Management%20accounting%20techniques%20and%20the%20IIS:%20The%20promise%20or%20peril%20of%20integration%20%20%20%20Integration%

26、20seems%20to%20be%20the%20key%20characteristic%20of%20the%20IIS,%20apparently%20the%20more%20the%20better.%20But,%20%20%20%20contemporary%20research%20indicates%20that%20this%20is%20not%20necessarily%20the%20case.%20Case%20studies%20such%20as%20the%20ones%20%20%20%20conducted%20by%20Scapens%20and%20

27、Jazayeri%20(2003)%20and%20Dechow%20and%20Mouritsen%20(2005)%20report%20that%20ERP%20%20%20%20systems%20bring%20with%20them%20such%20a%20high%20degree%20of%20integration%20that%20it%20is%20almost%20too%20much.%20Furthermore,%20%20%20%20from%20a%20functionalist%20point%20of%20view,%20it%20is%20argued%

28、20that%20integration%20must%20not%20be%20strived%20for%20at%20the%20%20%20%20sacrifice%20of%20management%20accounting%20(Kaplan,%201990;%20Cooper%20and%20Kaplan,%201998).%20According%20to%20the%20%20%20%20four-stage%20model%20(Kaplan,%201990),%20information%20systems%20that%20are%20not%20fully%20int

29、egrated%20can%20actually%20be%20%20%20%20better%20at%20supporting%20management%20accounting%20in%20a%20pilot%20phase%20than%20fully%20integrated%20information%20%20%20%20systems.%20Finally,%20research%20on%20ERP%20systems%20and%20management%20accounting%20techniques%20find%20that%20%20%20%20companie

30、s%20choose%20lower%20degrees%20of%20integration%20when%20they%20implement,%20for%20example,%20the%20balanced%20%20%20%20scorecard%20using%20specialised%20software%20(Malmi,%202001).%20%20%20%20Data%20integration%20can%20also%20be%20studied%20more%20narrowly.%20Kaplan%20(1990)%20argues%20that,%20at%2

31、0present,%20%20%20%20information%20produced%20for%20financi 附加说明：以上这篇文献翻翻译节选自：管理会计计和综合信息息系统的有有关内容。Managemmentaccouuntinggand integgratedd inforrmatioon sysstems 1. Direectionns forr futuure reesearcchIn the Previious ssectioon ressearchh on mmanageement accouuntingg and IIS hhas beeen reevieweed. Th

32、he revieew wass struuctureed on the bbasis of thhe theeoretiical fframewwork ddevelooped iin Secction 3. Onn the basiss of tthe thheorettical frameework literraturee withhin seeven aaspectts of the rrelatiionshiip bettweenmanagemment aaccounnting and IIIS waas revviewedd. Manny sugggestiions ffor fu

33、uture reseaarch ccan bee identtifiedd on tthe baasis oof thee liteeraturre revview. Ratheer thaan devvelopiing a comprrehenssive llist oof reseaarch oopporttunitiies, tthis ssectioon willl draaw atttentioon to a limmited numbeer of reseaarch oopporttunitiiesthat seeem too be tthe moost prromisiing a

34、rreas oof futture rresearrch.1.1. Maanagemment aaccounnting technniquess and the IIIS: AAnalyssis-orrienteed infformattion ssystemmsUnfortuunatelly, itt is ccharaccterisstic oof thee currrent lliteraature that to a largee exteent itt focuuses oon ERP ssystemms. Liimitedd reseearch has bbeen cconducc

35、ted oon othher coomponeents oof thee IIS. Thiss seemms opaquue sinnce reesearcch on the rrelatiionshiip bettween ERP ssystemms andd manaagemennt acccountiingtechniqques ddoes nnot fiind sttrong relattionshhips bbetweeen IISS and managgementt accoountinng. Seeverall of thesee studdies eeven aargue th

36、at analyysis-oorientted innformaation systeems suuch ass SEM systeems annd speciialiseed sofftwaree seemm be bbetterr ablee to ssupporrt mannagemeent acccountting (see ee.g. MMalmi,2001; Grannlund and MMalmi, 20022).Forrtunattely, some reseaarch iis begginninng to appeaar thaat loooks att otheer com

37、mponennts off the IIS than ERP ssystemms (e.g. Faahy annd Milllea, 2001; Hyvnen, 2003). Mucch morre ressearchh, howwever,is needded. AAn oppportunnity ffor fuuture reseaarch eexistss espeeciallly witthin tthe reelatioonshipp betwween speciialiseed sofftwaree and managgementt accoountinng tecchniquue

38、s. EExamplles off suchh softtware are ABC, BSC oor buddgetinng sofftwaree. Exaampless of rresearrch quuestioons arre: Hoow is the bbalancced scoreecard suppoorted by sttandarrd BSCC softtware such as Coorporaater BBSC? WWhat vvariabbles ccan explaain thhe diffferennt wayys thaat ERPP vs. analyysis-o

39、orientted innformaation systeems suupportt manaagemennt accouuntingg? Howw doess the use oof succh sysstems impacct thee rolee and decissions of managgementt accoountannts annd othher maanagerrs? Reesearcch in this area shoulld asssist iin gaiining imporrtant new iinsighhts siince mmanageement accou

40、untingg is llargelly suppporteed witth succh sofftwaree(e.g. MMalmi, 20011).Surrvey, case studyy as wwell aas expperimeental methoods coould bbe appplied and eeach oofferss diffferentt strenngths (Birnnberg et all., 19990). The cchoicee of rresearrch meethod depennds onn the reseaarch qquestiion(Yin

41、, 11994, p. 6). Sinnce seeverall reseearch questtions are rrelevaant too ask, seveeral rresearrch meethodss wouldd be aappliccable. Appllicatiion off diffferentt reseearch methoods woould sstrenggthen the vvalidiity off reseaarch (Modelll, 20005; AArnoldd, 20006).1.2. Maanagemment aaccounnting techn

42、niquess and the IIIS: TThe prromisee or pperil of inntegraationIntegraation seemss to bbe thee key charaacteriistic of thhe IISS, appparenttly thhe morre thee bettter. BBut,coontempporaryy reseearch indiccates that this is noot neccessarrily tthe caase. CCase sstudiees succh as the oones conduucted

43、by Sccapenss and Jazayyeri (2003) and Dechoow andd Mourritsenn (20005) reeport that ERPsystemss brinng witth theem succh a hhigh ddegreee of iintegrrationn thatt it iis almmost ttoo muuch. FFurtheermoree,fromm a fuunctioonalisst poiint off vieww, it is arrgued that integgratioon musst nott be sstriv

44、eed forr at tthe sacriifice of maanagemment aaccounnting (Kapllan, 11990; Coopeer andd Kapllan, 11998). Accoordingg to tthefour-sttage mmodel (Kapllan, 11990), infoormatiion syystemss thatt are not ffully integgratedd can actuaally bbe betteer at suppoortingg manaagemennt acccountiing inn a piilot p

45、phase than fullyy inteegrateed infformattion systeems. FFinallly, reesearcch on ERP ssystemms andd manaagemennt acccountiing teechniqques ffind tthatcompaniies chhoose lowerr degrrees oof inttegrattion wwhen tthey iimplemment, for eexamplle, thhe ballancedd scoreecard usingg speccialissed sooftwarre

46、 (Maalmi, 2001).Data inntegraation can aalso bbe stuudied more narroowly. Kaplaan (19990) aarguess thatt, at preseent,innformaation produuced ffor fiinanciial acccountting ppurposses iss usedd for managgementt accoountinng purpooses aas welll. Kaaplan (19900) wouuld prrefer that managgementt accooun

47、tinng wass the primaary vehiccle foor cosst alllocatiions aand thhat fiinanciial acccountting tthen, in tuurn, uused tthese calcuulatioons foor invenntory valuaation, et cceteraa. In this struccture, dataa for managgementt and finanncial accouuntingg are integgratedd.An iinformmationn systtem caan b

48、e integgratedd alonng diffferennt dimmensioons. BBooth et all. (20000)identiffy thrree diimensiions oof inttegrattion: data integgratioon, haard/sooftwarre inttegrattion aand innformaation integgratioon. Fuurtherrmore, Grannlund and MMalmi (20022) notte thaat thee leveel of integgratioon is a contii

49、nuum. Buillding on thhese eearly studiies, tthat iintegrrationn is nnot vaaluablle perr se, futurre reseaarch sshouldd addrress tthe isssue oof opttimal levells forr inteegratiion. IIs inttegrattion aalong all dimennsionss of iintegrrationn needded? WWhat iis thee relaationsship bbetweeen inttegratt

50、ion aand diiffereent aspeccts off a maanagemment aaccounnting technniquess suchh as aactiviity-baased ccostinng andd the balanncedscorecaard? Againn, sevveral reseaarch mmethodds couuld bee appllied ssince the bbody oof knoowledgge is scarcce andd diffeerent kindss of rresearrch quuestioons inn rela

51、ation to maanagemment aaccounnting technniquess and integgratioon cann be pposed. Depeendingg on tthe leevel oof absstracttion ssome ccurrennt ressearchh exissts(Booth et all., 20000). The ssurveyy or eexperiimentaal metthods wouldd be aappliccable when buildding oon thesee studdies. When aiminng fo

52、rr uncooverinng varriablees witthin tthe reelatioonshipp betwween mmanageement accouuntingg techhniquees andd inteegratiion, tthe caase sttudy mmethodd may be moore appproprriate.5.3. Thhe rolle of the aaccounntant, the organnisatiion off manaagemennt acccountiing annd thee IIS: The disspersiion off

53、 manaagemennt acccountiing Managgementt accoountinng is curreently conduucted by a host of diiffereent peeople from businness managgers tto shoop flooor peersonnnel. TThat tthese new ggroupss of ppeoplee posssess iinsighhts innto thhe 62 A. Rom, C. RRohde / Intternattionall Jourrnal oof Acccountiing

54、 Innformaation Systeems 8 (20077) 4068 technniquess of mmanageement accouuntingg can be quuestiooned, whichh leadds to two oopporttunitiies foor futurre ressearchh. Firrst, ffrom aa funcctionaalist pointt of vview, reseaarch iis neeeded oon whaat skiills nnonmannagemeent accouuntantts neeed andd wha

55、tt happpens tto thee desiign annd usee of mmanageement accouuntingg technniquess whenn shopp flooor perrsonneel possts too the generral leedger and bbusineess maanagerrs are ddoing budgeet revvisionns.Second, the role of maanagemment aaccounnting as a managgementt techhnologgy is likelly to changge.

56、Froom thee persspectiive off actoor-nettwork theorry, IIIS andd manaagemennt acccountiing arre noww takiing onn new mmeaninngs. MManageement accouuntingg may no loonger be thhe dommain oof mannagemeent acccounttants.How willl thiis imppact tthe waay thaat mannagemeent acccountting iis perrceiveed? W

57、iill maanagemment accouuntingg fusee togeether with otherr manaagemennt dommains such as maarketiing, sstrateegy annd organnisatiion? IIn botth casses, ccase sstudy reseaarch sseems to bee the most approopriatte wayy of uuncoveering thesee relaationsships that seem to bee veryy conttext ddependdent

58、aand siituatiional.5.4. Beehavioour, uuse annd perrceptiions aand thhe IISS: Dessign aand usse froom a ffunctiionaliist peerspecctiveAn in-ddepth underrstandding oof thee relaationsship bbetweeen IISS and the ddesignn of mmanageementaaccounnting technniquess and theirr use is laackingg. Stuudies on

59、thhe rellationnship betweeen IIIS andd managgementt accoountinng tecchniquues haave moostly appliied suurvey or fiield sstudy methoods. OOnly aafew casse stuudies applyying aa funcctionaalist persppectivve havve beeen connducteed (e.g. Jnssonn and Grnllund, 1988; van der VVeekenn and Wouteers, 22002

60、).More reesearcch on speciific ddesignn conssideraationss is nneededd. Howw are the IIIS annd mannagemeent accouuntingg techhniquees dessignedd in ppractiice? WWhat llimitaationss do ppractiitioneers exxperieence regarrding IIS oor mannagemeent acccountting ttechniiques? How do prractittionerrs cirr