...再造新思维 关键词:会计业务流程再造;信息技术;社会文化;交易成本经济学 [gap=641]Key words:accounting process reengineering; information technology; social culture; transaction cost economics ..
This paper concentratesoncontemporarytopicalissuessuch asactivity-basedtechniques, throughputaccounting, economicvalue added, businessprocessre-engineeringand the balancedscorecard.