摘要
基于力场分析法,本文采用案例研究法对财务共享服务模式下财务转型与企业价值创造的复杂过程及影响因素进行深入分析,构建价值创造机理模型,研究财务共享服务模式在力场中各种力量的相互作用对价值创造的影响,以及组织复杂性在财务共享服务模式与价值创造之间的调节作用。研究表明:力场模型中的规制压力、规范压力、认知压力、触发动力与使能动力等积极力量通过财务共享服务模式对价值创造产生主导性作用,力场模型中的个体阻力、群体阻力与组织阻力等消极力量通过财务共享服务模式对价值创造产生制约性作用,力场模型中的调节力量来自结构复杂性、关系复杂性与行为复杂性并通过财务共享服务模式对价值创造产生调节作用。
Based on the method of force field analysis,this paper uses case studies to make a thorough research on the complex process and influencing factors of financial transformation and enterprise value creation based on the financial shared service mode.It also constructs the model of the mechanism of value creation to study the influence of the financial shared service mode on the value creation under the interaction of various forces in the force field,and how the organizational complexity moderates the relationship between financial shared service mode and value creation.The research shows that the positive forces of regulatory pressures,normative pressures,cognitive pressures,trigger powers and enabled powers in the force field model play a leading role in value creation through financial shared service mode;the negative forces of individual level,group level and organizational level in the force field model have restrictive effects on value creation through financial shared service mode;the moderating factors of financial transformation come from structural complexity,relationship complexity and behavioral complexity,and have moderating effects in value creation through financial shared service mode.
作者
杨寅
刘勤
Yang Yin;Liu Qin
出处
《会计研究》
CSSCI
北大核心
2020年第7期23-37,共15页
Accounting Research
基金
国家社科基金项目(20BGL083)的资助
关键词
财务共享服务
财务转型
价值创造
力场分析法
案例研究
Financial Shared Service
Financial Transformation
Value Creation
Force Field Analysis
Case Study
