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1、本科畢業(yè)論文（設(shè)計(jì)）外文翻譯原文：原文：CreatingPopularizingaManagementAccountingIdea:TheCaseoftheBalancedScecard1.IntroductionThisstudyseekstoundersthowmanagementaccountingtechniquesoftencreatedinlocalpracticearedevelopedextendedpopularize

2、dintoglobalmanagementpractice.Commonlythecreationspreadofnewideasisdepictedasastyofgreatinnovatsthediffusionofideasarationaliststythatstressesthepulloffixedideas.Insteadweconcentrateonthefragilityvariabilityofideastheimp

3、tanceofideasbeingpushedalong.Westressthecrucialroleofcustomizationtranslationinconvertinganideaintoatoolthatmanagerscanregardaspracticalwiththepotentialtobeusedbythoussofganizationsaroundthewld.Howdoesanideaeasilydismiss

4、edasimpracticalafadambiguousbecomeanacceptableinnovationevenatakenfgrantedcomponentofgoodmanagementWeconcentrateontheBalancedScecardasanexampleindertoprovideanindepthunderstingoftheprocessesbywhichmanagementaccountingide

5、asenterthewldofspecificganizationalpracticestechnologies.TheBSChasbeenoutlinedinaseriesofinfluentialarticlesbestsellingbusinessbooks(KaplanNton19921996)thatnowfmsthebasisofamajconsultingindustrysetofganizationalpractices

6、.WefocusontheprocessesbywhichideasofastrategicperfmancemeasurementsystemaretranslatedintoamultitudeofspecificpracticesthattodaycomprisetheBalancedScecard(BSC).ThisstudyisconcernedwiththeimplementationofthekeyideasoftheBS

7、C.HoweverwedonotfocusonhowonemeganizationsadoptadapttheBSCperfmance.In1991KaplanNtonbegantoshapetheconceptwith12companiesthrougharesearchprojectsponsedbyaresearcharmofKPMG.In1992KaplanNtonpublishedtheresultsofthisinitial

8、studyintheHarvardBusinessReviewpresentingtheBSCas“measuresthatdriveperfmance”.TheBSCwaspresentedasaninnovativesystemwhichcomplementedthefinancialmeasureswithmeasuresoncustomersatisfactioninternalprocessestheganization’si

9、nnovationlearninggrowth(KaplanNton1992p.71).In1996KaplanNtonpublishedtheirfirstbookontheBSCarguingthatitisawayof“translatingstrategyintoaction”amethodologyfpromotingstrategicmanagement.In2001KaplanNtonreleasedtheirsecond

10、bookTheStrategyFocusedganizationwhichdescribestheBSCasanenterprisestrategicmanagementsystemintegralfa‘strategyfocusedganization’.In2004KaplanNtonpublishedtheirthirdbookon“StrategyMapping”asawayof“TransfmingIntangibleAsse

11、tsintoTangibleResults”.Theconceptof‘strategymap’firstarticulatedin2000isproposedasavisualwaytocommunicateanganization’sperspectivesobjectivesmeasuresthecausallinkagesbetweenthem.Theconceptof‘strategymatrix’isalsoproposed

12、asausefulvisualizationsummarizationtooltodisplayobjectivesmeasurestargetsinitiatives.KaplanNton’sfourthbook“Alignment:usingtheBSCtocreatecpatesynergies”explesoneoftheelementson‘strategyfocusedganizations(SFO)’.Wecanexpec

13、tfurtherbooksthatfurtherdevelopeachelementofaSFO.ThetakeupoftheideaoftheBSCisevidencedbynumerousbooksarticlesinacademicprofessionaljournalsmagazinesseminarswkshopscasestudiespublicconferencessoftwareapplicationsdevotedto

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