外文翻譯—新產(chǎn)品開發(fā)，會(huì)計(jì)信息和內(nèi)部審計(jì)

1、<p>　　字?jǐn)?shù)：英文3375單詞，19083字符；中文6023漢字</p><p>　　出處：Kanyamon Wittayapoom. New Product Development, Accounting Information, and Internal Audits: A Proposed Integrative Framework[J]Procedia - Social and Behavi

2、oral Sciences.2014, 148(148):307-314</p><p><b>　　外文文獻(xiàn)：　</b></p><p>　　New Product Development, Accounting Information, and Internal Audits: A Proposed Integrative Framework</p>

3、<p>　　Abstract Innovation activities and processes of an organization have been given considerable attention within the past decade by both managers and academics. The new product development (NPD) process is a cr

4、itical innovation process that has been explored from different functional perspectives, such as marketing, engineering, finance and manufacturing, due to its interfunctional nature. As new product failure rates continue

5、 to remain high, management control systems have become an important iss</p><p>　　Keywords: New product development; accounting information; accounting audit; team performance</p><p>　　1.Introdu

6、ction</p><p>　　New product development (NPD) is an important process for a firm’s marketing team to launch a meaningful innovative product (Racela, O. C., Chaikittisilpa. C., & Thoumrungroje, A. 2010), a

7、s an important potential source for competitive advantage (Sheng, S., Zhou, K. Z., & Lessassy, L. 2012), and for cross-functional integration within the organization. The NPD process requires organization resources t

8、o create new products with adaptations to interfunctional activity. As failure rates of new prod</p><p>　　A generic NPD process may have five stages including: 1) opportunity identification selection, which

9、involves gathering preliminary information to assess risk and opportunity of a need in the marketplace that can be filled by a new product, 2) concept generation, that involves the generation of ideas for product innovat

10、ion, 3) concept evaluation, which requires systematic procedures to rate and rank different concepts, 4) development, which implements both technical design and marketing strategy</p><p>　　While accounting p

11、ractices have been widely regarded as unwelcome constraints on innovation (Song, M., & Montoya-Weiss, M. M. 2001, Clark., Kim, B. & Fujimoto, T. 1991), an internal audit process is critical to improve programs th

12、at are aimed at reducing error or fraud, to design and control resource allocation, and to evaluate organizational performance in order to reduce non-value adding activities (Sisaye, S. 1999) of the NPD process. Hence, t

13、he NPD process is relevant to all kinds of functio</p><p>　　According to organization theory, product team performance enhances the application of knowledge that is needed for the creation of innovative idea

14、s for NPD (Ju, T. L., Li, C. Y., & Lee, T. S. 2006). From a resource-based view, organizational knowledge and expertise are valuable, rare, and non-substitutable resources. Different sources of knowledge, particularl

15、y from accounting information and internal audits, become a valuable means to achieve competitive advantage (Barney, J. B. 1991). The NPD</p><p>　　The purpose of this paper is to explore and discuss accounti

16、ng information and accounting audit task that are essential for efficiency execution of the NPD process and better NPD team performance. In this paper, NPD team performance refers to effectiveness, efficiency, and econom

17、y based on NPD teamwork. The highlight of this paper is that it attempts to integrate accounting information and practices into the NPD process, particularly the tasks of auditing, and suggests that such information gene

18、</p><p>　　2.Theoretical Framework</p><p>　　To expand the conceptualization of the NPD process in order to integrate accounting information and internal audits, the relationships among concepts a

19、re based on the theoretical underpinnings of the resources-based view of the firm (RBV) and contingency theory. RBV posits that different resources within the organization, like those in marketing, human resource, accoun

20、ting and financial management are deployed to execute processes, including the execution of the NPD stages (Morgan, N. A., Clark,</p><p>　　In general, the sources of knowledge, particularly accounting inform

21、ation, can help NPD team members to improve their contributions to NPD and to the team. Within organizations, knowledge from different sources may be necessary, thus the transferring and sharing of knowledge and practice

22、s within and between organizational units is related to the resource-based view of the firm (RBV). To explain the existence of knowledge, such as in project management, IT management, or accounting management in </p&g

23、t;<p>　　Contingency theory argues that organizational behaviors and performance depends on contextual factors (McAdam, R. & McClelland, J. 2002) and suggests that organizational effectiveness is related to cor

24、porate characteristics (Chenhall, R. H., 2003). In academic studies, the literature in marketing management, accounting management, and internal auditing shows very little attention given to the role of contingencies wit

25、hin organizations (Morgan, N. A., Clark, B. H., & Gooner, R. 2002). To enhance </p><p>　　3.Conceptual and Proposition</p><p>　　3.1.Sources of Accounting Knowledge and NPD Process</p>

26、<p>　　In this paper, ‘source of knowledge’ refers to the relevant tacit and codified knowledge within an organization and used by organizational members. Sources of knowledge can come from all organizational functio

27、ns. Accounting knowledge can be considered a source of knowledge that is very important for organizational strategy and management and which is critical to realize improvements in the NPD process (Jørgensen, B. &

28、; Messner, M. 2010).</p><p>　　Tacit knowledge can be described as knowledge that cannot be easily articulated verbally and is therefore difficult to transfer to or to be understood by another person. Because

29、 of this difficulty, tacit knowledge is difficult to imitate and replicate and is easier to protect (Saarenketo, S., Puumalainen, K., Kuivalainen, O., & Kylaheiko, K. 2004). For instance, a person’s ability that has

30、developed over time through the accumulation of knowledge and gained through practical experience, are ofte</p><p>　　Tacit knowledge can be better understood by others or groups who are well versed in the pa

31、rticular subject matter and with the language that describes the information, such as a groups of practitioners or professionals of a field (Nightingale, O. 1998). Tacit knowledge also includes knowledge that is embedded

32、 in social networks that contains a higher tacit content due to the major mechanism of transferring is rooted in individuals or groups who are necessary for carrying out tasks and processes </p><p>　　Codifie

33、d knowledge is organized around procedures, properties, facts or axiomatic proposition, transferred via teaching, and interpersonal interaction (Edmonson, A., Winslow, A. B., Bohmer, R. M. J., & Pisano, G. P. 2003).

34、The use of codified knowledge allows persons to increase their knowledge, increase the quantity of information exchanged, clarify information content, and to reduce uncertainty in information sharing. Accounting is consi

35、dered a main source of codified knowledge. Use of such kn</p><p>　　Proposition 1: Sources of accounting knowledge enhances the NPD process and NPD team performance.</p><p>　　3.2.Internal Audits,

36、 NPD Process, Team Performance</p><p>　　In recent years, organizations continue to seek ways to improve their NPD process (e.g. reduced cost, and budget) and increase NPD team performance (e.g. effectiveness

37、, efficiency, and economy of product quality). Management control systems are important to ensure better organizational performance (Jaworski, B. J. 1988). NPD team performance is essential for the execution of an effici

38、ent NPD process and activities. The NPD team must be comprised of a variety of skills and competence from members</p><p>　　In general terms, an internal audit is the process to examine, monitor, and analyze

39、organizational activities in order to review what the firm is doing in order to assess its health and profitability, identify potential threats, and to advise on ways to mitigate risk of those threats in order to minimiz

40、e costs. The internal audit is a part of the firm’s administrative structure and involves the tasks of audit planning, audit executing, and audit reporting with an emphasis on accounting informati</p><p>　　?

41、audit planning, which involves the collection of preliminary information, the identification and evaluation of risk , and the review of sufficient and appropriate internal controls;</p><p>　　?audit execution

42、, which involves checking whether there is appropriate and sufficient audit evidence, selecting an audit sampling technique to collect information for analysis, choosing a number of audit techniques to apply, and documen

43、ting the audit; and</p><p>　　?audit report, which involves communicating and disseminating information of the new product and the NPD process with which due diligence.</p><p>　　From this interna

44、l audit process, the NPD team stays informed of the financial aspects of the NPD process and can apply such knowledge in subsequent NPD stages. Given the importance of the NPD process, an internal audit process can be im

45、plemented at each stage of the NPD. In the first stage of the NPD process, i.e. opportunity identification and screening of generated concepts, the launch of an internal audit project may appear as a set of key component

46、s which includes a plan to conduct the inte</p><p>　　?gather preliminary information by documenting the internal control environment and to obtain information and feedback from NPD team members;</p>&

47、lt;p>　　?evaluate potential risk related to the NPD process, define performance outcomes that will be used to assess NPD process success, and propose ways to decrease risk; and </p><p>　　?conduct an intern

48、al control of all stages of the NPD process.</p><p>　　Hence, the NPD team, particularly the internal auditor works from preliminary information gathering, risk evaluation, and internal control by making inqu

49、iries and reviewing information from interviews, questionnaires, and/or observations of the NPD process activities so that an audit program can be established.</p><p>　　Second, when the NPD team evaluates co

50、ncepts that can be pursued for further development, an internal audit would involve determining a formal audit objective directed at the NPD process and to review NPD team performance and to determine NPD activities that

51、 would support the audit objective. The NPD team would need to decide what appropriate information and tools are necessary for NPD (Buyukozkan, G. & Feyzioglu, O. 2004). In essence, for the NPD stage of concept evalu

52、ation, the audit activitie</p><p>　　?ensuring there is appropriate and sufficient audit evidence, which requires the NPD team to collect and maintain documentation to support the internal audit objective and

53、 to ensure that documents are appropriate in terms of (i.e. quality and reliability) and sufficient (i.e. quantity) for analysis;</p><p>　　?implementing an audit sampling technique where the NPD team decides

54、 which audit sampling technique should be used as a tool for gathering sufficient information (e.g., probability sampling technique or non-probability sampling technique) ?</p><p>　　?adopting several audit t

55、echniques in order to test internal controls, and monitor data assurance, whereby the internal auditor in the NPD team would make inquiries and data from questionnaires, observation or other analytical procedures in orde

56、r to ensure the NPD process is accurate; and</p><p>　　?conducting ‘a(chǎn)udit’ paperwork with due diligence with the internal auditor of the NPD team applying ‘bookkeeping’ practices of their audit into formal do

57、cumentation, ensuring accurate information. Due diligence also requires sufficient internal audit skills for the audit results to be given as a recommendation to the NPD team as a formal audit report.</p><p>

58、;　　Finally, at the last stage of the NPD process, when the new product is ready for launch into the market, the launch should also be communicated within the organization as well as to selected target markets. Similar to

59、 the internal audit, after audit team analyzed the process of new product to ensure that NPD process is completed influence to team performance, internal auditor within NPD team should prepare an audit report. The audit

60、reporting generated by the accounting information system on whi</p><p>　　Proposition 2: Internal audit of the NPD process enhances the NPD process and NPD team performance.</p><p>　　3.3.Sharing

61、of Accounting Information</p><p>　　Accounting information refers to information from financial statements that are generated from traditional ‘book- keeping’ and which are used for decision-making. While for

62、 the most part, accounting information is typically associated with clear and easily understood accounting ratios, it also includes qualitative information such as in the interpretations, implications, and economic conse

63、quences of trends and patterns (i.e., costs, expenditures, returns on investments, etc.) not easily detected</p><p>　　Proposition 3: Greater sharing of accounting information within the organization and with

64、in the NPD team strengthens the influence of accounting knowledge on the NPD process and NPD team performance</p><p>　　4.Implications and Conclusion</p><p>　　This paper discusses the NPD process

65、, accounting knowledge, internal audits, and accounting information and posits that the NPD process can be enhanced through greater use of accounting knowledge and particularly the tasks of auditing. Moreover, greater us

66、e and sharing of accounting information as part of the NPD process enhances accounting’s role on the performance outcomes of the NPD process. In this paper, perspectives from RBV and contingency theory are applied to dev

67、elop and propose a conce</p><p>　　This paper proposed a conceptual framework that integrates theories and concepts and therefore, future research is needed to conduct empirical analysis to test the posited r

68、elationships.</p><p><b>　　中文譯文：</b></p><p>　　新產(chǎn)品開發(fā)，會(huì)計(jì)信息和內(nèi)部審計(jì)：一個(gè)擬議的綜合框架</p><p>　　摘要 在過去十年中，一個(gè)組織的創(chuàng)新活動(dòng)和過程受到管理者和學(xué)術(shù)界的相當(dāng)大的重視。由于其跨職能的性質(zhì)，所以從不同的職能如市場(chǎng)營(yíng)銷、工程、金融和制造等角度進(jìn)行探討，新產(chǎn)品開發(fā)（NPD

69、）流程就是一個(gè)關(guān)鍵的創(chuàng)新過程。由于新產(chǎn)品故障率繼續(xù)居高不下，管理控制系統(tǒng)已成為一個(gè)重要問題。雖然業(yè)務(wù)流程中會(huì)計(jì)實(shí)踐的“干預(yù)”已經(jīng)被廣泛認(rèn)為是不受歡迎的對(duì)創(chuàng)新（例如研發(fā)）的限制，但這里的觀點(diǎn)是，會(huì)計(jì)特別是審計(jì)任務(wù)成為一個(gè)內(nèi)部信息生成活動(dòng)，是增強(qiáng)而不是限制新產(chǎn)品開發(fā)流程，并最終提高了產(chǎn)品開發(fā)團(tuán)隊(duì)的整體績(jī)效。本文的目的是識(shí)別和解釋會(huì)計(jì)信息和會(huì)計(jì)審計(jì)任務(wù)，這對(duì)高效執(zhí)行新產(chǎn)品開發(fā)流程至關(guān)重要。在這樣做時(shí)，提出了一個(gè)概念框架，其將會(huì)計(jì)信息和實(shí)踐納入

70、到新產(chǎn)品開發(fā)過程中。此外，有人認(rèn)為，會(huì)計(jì)信息實(shí)際作為新產(chǎn)品開發(fā)流程的一部分的程度對(duì)新產(chǎn)品開發(fā)流程的績(jī)效結(jié)果有影響。本文還討論了理論和實(shí)踐貢獻(xiàn)，以及對(duì)未來研究的建議。</p><p>　　關(guān)鍵詞：新產(chǎn)品開發(fā)；會(huì)計(jì)信息；會(huì)計(jì)審計(jì)；團(tuán)隊(duì)績(jī)效</p><p><b>　　1.引言</b></p><p>　　新產(chǎn)品開發(fā)（NPD）是企業(yè)營(yíng)銷團(tuán)隊(duì)推出有意義

71、的創(chuàng)新產(chǎn)品的重要過程（瑞切拉Racela,O.C.,Chaikittisilpa.C.和Thoumrungroje,A.2010），作為競(jìng)爭(zhēng)優(yōu)勢(shì)的重要潛在來源（盛,S.,周,K.Z.和萊薩斯,L.2012），并且用于組織內(nèi)部的跨功能整合。新產(chǎn)品開發(fā)過程需要組織資源來創(chuàng)造適應(yīng)跨功能活動(dòng)的新產(chǎn)品。新產(chǎn)品故障率仍然居高不下，為了開拓新的市場(chǎng)機(jī)會(huì)并維持公司盈利能力，管理控制系統(tǒng)已經(jīng)成為新產(chǎn)品開發(fā)訂單中的一個(gè)重要問題（倫德斯,M.A.A.M.和W

72、ierenga,B.2008）。比較常見的管理和營(yíng)銷控制系統(tǒng)通常是無效的，內(nèi)部審計(jì)也許會(huì)證明更有用的活動(dòng)（例如，在新產(chǎn)品開發(fā)過程中將成本和財(cái)務(wù)預(yù)算納入開發(fā)過程）是增強(qiáng)新產(chǎn)品開發(fā)過程和新產(chǎn)品開發(fā)團(tuán)隊(duì)績(jī)效的一種手段（布朗利，D.1996）。</p><p>　　一個(gè)通用的新產(chǎn)品開發(fā)過程可能有五個(gè)階段，包括：1）機(jī)會(huì)識(shí)別選擇，包括收集初步信息，以評(píng)估由新產(chǎn)品填充帶來的市場(chǎng)需求的風(fēng)險(xiǎn)和機(jī)會(huì)，2）概念生成，包括產(chǎn)品創(chuàng)新理念

73、的生成，3）概念評(píng)價(jià)，這需要系統(tǒng)化程序?qū)Σ煌拍钸M(jìn)行評(píng)級(jí)和排名，4）開發(fā)，實(shí)施技術(shù)設(shè)計(jì)和營(yíng)銷戰(zhàn)略規(guī)劃，5）推出，這是營(yíng)銷計(jì)劃的執(zhí)行。在新產(chǎn)品開發(fā)的每個(gè)階段，會(huì)計(jì)信息和會(huì)計(jì)審計(jì)至關(guān)重要，有助于促進(jìn)新產(chǎn)品開發(fā)團(tuán)隊(duì)產(chǎn)出和產(chǎn)品設(shè)計(jì)。</p><p>　　雖然會(huì)計(jì)實(shí)踐被廣泛認(rèn)為是不受歡迎的對(duì)創(chuàng)新的限制（宋, M.和蒙托亞-韋斯,M.M.2001，克拉克.，基姆,B.和藤本,T.1991），對(duì)于旨在降低錯(cuò)誤或欺詐、設(shè)計(jì)和控制

74、資源分配、評(píng)估組織績(jī)效以減少新產(chǎn)品開發(fā)過程的非增值活動(dòng)的改進(jìn)計(jì)劃，內(nèi)部審計(jì)過程至關(guān)重要（思克斯,S.1999）。因此，新產(chǎn)品開發(fā)過程與組織內(nèi)的各種職能緊密聯(lián)系，例如，組織新產(chǎn)品開發(fā)的控制系統(tǒng)的項(xiàng)目管理，信息技術(shù)（IT）團(tuán)隊(duì)實(shí)施和準(zhǔn)備所需的軟件應(yīng)用程序和系統(tǒng)，估計(jì)預(yù)算的會(huì)計(jì)信息，內(nèi)部審計(jì)的控制和適當(dāng)批準(zhǔn)，這意味著組織必須采取適當(dāng)?shù)牟呗裕詼p少不必要的成本（楊,L-R.2012）。</p><p>　　根據(jù)組織理論，

75、產(chǎn)品團(tuán)隊(duì)績(jī)效提高了對(duì)新產(chǎn)品開發(fā)創(chuàng)新理念形成所需要的知識(shí)的應(yīng)用（鞠,T.L.,厲,C.Y.和李,T.S.2006）。從資源基礎(chǔ)的觀點(diǎn)來看，組織的知識(shí)和技能都是寶貴的、稀有的、不可替代的資源。不同來源的知識(shí)，特別是來自會(huì)計(jì)信息和內(nèi)部審計(jì)的知識(shí)，成為實(shí)現(xiàn)競(jìng)爭(zhēng)優(yōu)勢(shì)的重要手段（巴尼,J.B.1991）。新產(chǎn)品開發(fā)過程整合了來自不同職能的不同知識(shí)和觀點(diǎn)（潘,J.P.H.和麥克弗森,A.2005），從而應(yīng)用組織的意會(huì)知識(shí)和編碼知識(shí)（布爾,M.D.和博

76、施,V.D.1999）。</p><p>　　本文的目的是探討會(huì)計(jì)信息和會(huì)計(jì)審計(jì)任務(wù)，這對(duì)高效執(zhí)行新產(chǎn)品開發(fā)過程以及創(chuàng)造更好的新產(chǎn)品開發(fā)團(tuán)隊(duì)績(jī)效至關(guān)重要。在本文中，新產(chǎn)品開發(fā)團(tuán)隊(duì)績(jī)效是指基于新產(chǎn)品開發(fā)團(tuán)隊(duì)合作的效能、效率與經(jīng)濟(jì)性。本文的亮點(diǎn)是，它試圖將會(huì)計(jì)信息和實(shí)踐整合到新產(chǎn)品開發(fā)流程，特別是審計(jì)任務(wù)，并建議這樣的信息生成活動(dòng)是增強(qiáng)而不是限制新產(chǎn)品開發(fā)流程，并最終提高了產(chǎn)品開發(fā)團(tuán)隊(duì)的整體績(jī)效。此外，有人認(rèn)為，會(huì)計(jì)

77、信息實(shí)際作為新產(chǎn)品開發(fā)流程的一部分的程度對(duì)新產(chǎn)品開發(fā)流程的績(jī)效結(jié)果有影響。</p><p><b>　　2.理論框架</b></p><p>　　為了拓展新產(chǎn)品開發(fā)過程的概念以便整合會(huì)計(jì)信息和內(nèi)部審計(jì)，概念之間的關(guān)系是基于資源基礎(chǔ)理論（RBV）和權(quán)變理論的理論基礎(chǔ)。資源基礎(chǔ)理論認(rèn)為，組織內(nèi)的不同資源，如市場(chǎng)營(yíng)銷、人力資源、會(huì)計(jì)和財(cái)務(wù)管理中的資源，被部署到實(shí)施過程，包括

78、新產(chǎn)品開發(fā)階段的實(shí)施（摩根馬,N.A.,克拉克,B.H.和阿森納,R.2002,沃納菲爾特,B.1984）。新產(chǎn)品開發(fā)資源可以包括新產(chǎn)品開發(fā)團(tuán)隊(duì)用于學(xué)習(xí)和支持新產(chǎn)品開發(fā)過程的一部分的會(huì)計(jì)知識(shí)和內(nèi)部審計(jì)（杜爾穆什奧盧,S.S.和鮑爾扎克,G.2011），因?yàn)闉榱诵庐a(chǎn)品開發(fā)過程有效地進(jìn)行，新產(chǎn)品團(tuán)隊(duì)需要借助于不同職能的各種知識(shí)。因此，會(huì)計(jì)信息和內(nèi)部審計(jì)可以被看作是促進(jìn)新產(chǎn)品開發(fā)過程中知識(shí)創(chuàng)建的信息。</p><p>

79、　　一般來說，知識(shí)來源，特別是會(huì)計(jì)信息，可以幫助新產(chǎn)品開發(fā)團(tuán)隊(duì)成員提高他們對(duì)新產(chǎn)品開發(fā)和團(tuán)隊(duì)的貢獻(xiàn)。在組織內(nèi)部，不同來源的知識(shí)可能是必要的，因此，組織單位內(nèi)部和之間的知識(shí)與實(shí)踐的轉(zhuǎn)移和共享跟企業(yè)的資源基礎(chǔ)理論（RBV）有關(guān)。為了解釋知識(shí)的存在，如新產(chǎn)品開發(fā)過程中的項(xiàng)目管理，IT管理或會(huì)計(jì)管理，新產(chǎn)品開發(fā)過程的知識(shí)包括對(duì)不同資源和考慮因素的管理，如范圍、時(shí)間、成本、質(zhì)量、人力資源、溝通風(fēng)險(xiǎn)或采購。資源基礎(chǔ)理論最初是建立在組織研究中，并廣泛

80、用于戰(zhàn)略管理領(lǐng)域，有助于了解可以部署以實(shí)現(xiàn)競(jìng)爭(zhēng)優(yōu)勢(shì)的組織內(nèi)部資源（格蘭特,R.M.1996）。這些資源包括組織流程、知識(shí)，以及來自組織和員工的意會(huì)知識(shí)和編碼知識(shí)的技術(shù)訣竅，這些被視為有形資產(chǎn)和無形資產(chǎn)。在資源基礎(chǔ)理論中，不同來源的知識(shí)可以幫助組織制定戰(zhàn)略并產(chǎn)生競(jìng)爭(zhēng)優(yōu)勢(shì)（凱勒,A.2002），以實(shí)現(xiàn)卓越的營(yíng)銷成果（麥格拉斯,R.M麥克米倫,I.和文卡特拉曼,S.1994）和團(tuán)隊(duì)績(jī)效。由于組織的創(chuàng)新活動(dòng)和過程受到了相當(dāng)大的重視，新產(chǎn)品開發(fā)（

81、NPD）過程被看作是從不同職能的角度進(jìn)行探討的重要的創(chuàng)新過程。因此，組織內(nèi)不同職能單位的知識(shí)來源是必要的。新產(chǎn)品開發(fā)團(tuán)隊(duì)需要</p><p>　　權(quán)變理論認(rèn)為，組織行為和績(jī)效取決于情境因素（麥克亞當(dāng),R.和麥克萊蘭,J.2002），并表明組織有效性與企業(yè)特征相關(guān)（琴霍爾,R.H.,2003）。在學(xué)術(shù)研究中，市場(chǎng)營(yíng)銷管理、會(huì)計(jì)管理和內(nèi)部審計(jì)的文獻(xiàn)顯示很少關(guān)注到組織內(nèi)意外事件的作用（摩根馬,N.A.,克拉克,B.H.

82、和阿森納,R.2002）。為了提高新產(chǎn)品成功的可能性，已采用管理控制系統(tǒng)將會(huì)計(jì)信息、內(nèi)部審計(jì)和新產(chǎn)品開發(fā)保持一致。因此，在本文中，權(quán)變理論解釋了內(nèi)部審計(jì)活動(dòng)的不同情境如何影響新產(chǎn)品開發(fā)過程和新產(chǎn)品開發(fā)團(tuán)隊(duì)績(jī)效（查普曼,R.和海蘭,P.2004）。概念模型如圖1所示。</p><p><b>　　3.概念和觀點(diǎn)</b></p><p>　　3.1.會(huì)計(jì)知識(shí)來源和新產(chǎn)品開

83、發(fā)流程</p><p>　　在本文中，“知識(shí)來源”是指組織內(nèi)部并由組織成員使用的相關(guān)意會(huì)知識(shí)和編碼知識(shí)。知識(shí)來源可以來自所有的組織職能。會(huì)計(jì)知識(shí)可以被認(rèn)為是對(duì)組織戰(zhàn)略和管理非常重要的知識(shí)來源，而這對(duì)于實(shí)現(xiàn)新產(chǎn)品開發(fā)過程的改進(jìn)至關(guān)重要（約根森,B.和梅斯納,M.2010）。</p><p>　　意會(huì)知識(shí)可以被描述為不能輕易地被語言表達(dá)出來的知識(shí)，因此難以轉(zhuǎn)移到另一個(gè)人身上或者被另一個(gè)人了解。

84、由于存在這個(gè)困難，意會(huì)知識(shí)難以被模仿和復(fù)制，且更容易受到保護(hù)（薩倫凱托,S.,普馬萊寧,K.,庫伊瓦萊寧,O.和屈拉赫伊科,K.2004）。例如，一個(gè)人隨著時(shí)間的推移通過積累知識(shí)而得到發(fā)展、通過實(shí)踐經(jīng)驗(yàn)而得到收獲的能力，通常被認(rèn)為是意會(huì)知識(shí)的形式。</p><p>　　意會(huì)知識(shí)可以被精通特定主題或熟練描述信息語言的其他人或團(tuán)隊(duì)更好地理解，例如某一領(lǐng)域的從業(yè)者或?qū)I(yè)人士（南丁格爾,O.1998）。意會(huì)知識(shí)還包括嵌入

85、在包含較高意會(huì)內(nèi)容的社會(huì)網(wǎng)絡(luò)中的知識(shí)，這是由于主要的轉(zhuǎn)移機(jī)制植根于組織內(nèi)執(zhí)行任務(wù)和過程所必需的個(gè)人或群體中。因此，來自組織不同領(lǐng)域的意會(huì)知識(shí)對(duì)新產(chǎn)品開發(fā)過程來說是必要的，其中新產(chǎn)品開發(fā)團(tuán)隊(duì)的才能，包括那些與會(huì)計(jì)和內(nèi)部審計(jì)有關(guān)，可以成為一個(gè)有價(jià)值的知識(shí)來源的才能（陳，S.2005）。</p><p>　　編碼知識(shí)是圍繞程序、性質(zhì)、事實(shí)或公理命題進(jìn)行組織的，通過教學(xué)和人際互動(dòng)得以傳遞（埃德蒙,A.,溫斯洛,A.B.,

86、博默,R.M.J.和皮薩諾,G.P.2003）。編碼知識(shí)的使用能夠讓人們?cè)鲩L(zhǎng)知識(shí)，提高交換的信息量，明確信息內(nèi)容，并減少信息共享中的不確定性。會(huì)計(jì)被認(rèn)為是編碼知識(shí)的主要來源。由于會(huì)計(jì)信息的編碼知識(shí)嵌入在產(chǎn)品設(shè)計(jì)中，所以使用這種知識(shí)也適用于新產(chǎn)品開發(fā)過程（卡爾博納拉,N.和斯科齊,B.2006）。會(huì)計(jì)信息可以為新產(chǎn)品開發(fā)團(tuán)隊(duì)提供指導(dǎo)，并為新產(chǎn)品開發(fā)制定策略。例如，明確和了解產(chǎn)品的邊際貢獻(xiàn)可以幫助新產(chǎn)品開發(fā)團(tuán)隊(duì)更好地協(xié)調(diào)擬添加到企業(yè)當(dāng)前產(chǎn)品

87、線的新產(chǎn)品的生產(chǎn)計(jì)劃。因此，基于會(huì)計(jì)信息的意會(huì)和編碼知識(shí)，給出以下觀點(diǎn)：</p><p>　　觀點(diǎn)1：會(huì)計(jì)知識(shí)的來源提高了新產(chǎn)品開發(fā)流程和新產(chǎn)品開發(fā)團(tuán)隊(duì)績(jī)效。</p><p>　　3.2.內(nèi)部審計(jì)，新產(chǎn)品開發(fā)流程，團(tuán)隊(duì)績(jī)效</p><p>　　近年來，各組織繼續(xù)尋求改進(jìn)其新產(chǎn)品開發(fā)流程（例如降低成本與預(yù)算）和增加新產(chǎn)品開發(fā)團(tuán)隊(duì)績(jī)效（例如效益，效率和產(chǎn)品質(zhì)量的經(jīng)濟(jì)性）

88、的方法。管理控制系統(tǒng)對(duì)于確保更好的組織績(jī)效是重要的（賈沃斯基,B.J.1988）。新產(chǎn)品開發(fā)團(tuán)隊(duì)績(jī)效對(duì)于執(zhí)行有效的新產(chǎn)品開發(fā)流程和活動(dòng)至關(guān)重要。新產(chǎn)品開發(fā)團(tuán)隊(duì)必須包括來自不同職能的成員的各種技能和能力，這些能力可以為團(tuán)隊(duì)帶來不同的知識(shí)。內(nèi)部審計(jì)的概念可能對(duì)新產(chǎn)品開發(fā)團(tuán)隊(duì)組織新產(chǎn)品開發(fā)過程有用，例如風(fēng)險(xiǎn)評(píng)估，控制質(zhì)量或管理團(tuán)隊(duì)績(jī)效。</p><p>　　一般來說，內(nèi)部審計(jì)是審查、監(jiān)控和分析組織活動(dòng)的過程，以便審查企

89、業(yè)正在做的事情，以評(píng)估其健康和盈利能力，識(shí)別潛在威脅，并就如何降低這些威脅的風(fēng)險(xiǎn)以盡量減少成本提出建議。內(nèi)部審計(jì)是公司行政結(jié)構(gòu)的一部分，包括審計(jì)規(guī)劃、審計(jì)執(zhí)行和審計(jì)報(bào)告等任務(wù)，重點(diǎn)是會(huì)計(jì)信息。如前所述，內(nèi)部審計(jì)任務(wù)可以與新產(chǎn)品開發(fā)流程的各個(gè)階段相關(guān)。內(nèi)部審計(jì)過程的三個(gè)不同角色是：</p><p>　　?審計(jì)計(jì)劃，包括收集初步信息，識(shí)別和評(píng)估風(fēng)險(xiǎn)，以及審查充分和適當(dāng)?shù)膬?nèi)部控制；</p><p&g

90、t;　　?審計(jì)執(zhí)行，包括檢查是否有適當(dāng)和充分的審計(jì)證據(jù)，選擇審計(jì)抽樣技術(shù)收集信息用于分析，選擇應(yīng)用一些審計(jì)技術(shù)，并記錄審計(jì)；和</p><p>　　?審計(jì)報(bào)告，包括傳達(dá)和傳播盡職調(diào)查新產(chǎn)品和新產(chǎn)品開發(fā)流程的信息。</p><p>　　從這個(gè)內(nèi)部審計(jì)過程，新產(chǎn)品開發(fā)團(tuán)隊(duì)了解新產(chǎn)品開發(fā)流程的財(cái)務(wù)方面，并可以在隨后的新產(chǎn)品開發(fā)階段應(yīng)用這些知識(shí)。鑒于新產(chǎn)品開發(fā)流程的重要性，可以在新產(chǎn)品開發(fā)的每個(gè)階

91、段實(shí)施內(nèi)部審計(jì)程序。在新產(chǎn)品開發(fā)流程的第一階段，即機(jī)會(huì)識(shí)別和生成概念的篩選階段，內(nèi)部審計(jì)項(xiàng)目的啟動(dòng)可能會(huì)顯示為一組關(guān)鍵組成部分，包括進(jìn)行內(nèi)部審計(jì)的計(jì)劃，目的是了解新產(chǎn)品開發(fā)流程，了解新產(chǎn)品開發(fā)團(tuán)隊(duì)如何識(shí)別市場(chǎng)機(jī)會(huì)，以及團(tuán)隊(duì)如何評(píng)估觀念/概念以作進(jìn)一步考慮。為了清楚新產(chǎn)品開發(fā)機(jī)會(huì)的廣闊背景，審計(jì)計(jì)劃應(yīng)該來自新產(chǎn)品開發(fā)團(tuán)隊(duì)成員之間的討論（斯圖爾特,D.W.2009）。基于此，新產(chǎn)品開發(fā)團(tuán)隊(duì)的內(nèi)部審計(jì)師應(yīng)該：</p><p

92、>　　?通過記錄內(nèi)部控制環(huán)境并獲取新產(chǎn)品開發(fā)團(tuán)隊(duì)成員的信息和反饋來收集初步信息；</p><p>　　?評(píng)估與新產(chǎn)品開發(fā)過程相關(guān)的潛在風(fēng)險(xiǎn)，明確將用于評(píng)估新產(chǎn)品開發(fā)過程成功的績(jī)效結(jié)果，并提出降低風(fēng)險(xiǎn)的方法；和</p><p>　　?對(duì)新產(chǎn)品開發(fā)過程的所有階段進(jìn)行內(nèi)部控制。</p><p>　　因此，新產(chǎn)品開發(fā)團(tuán)隊(duì)，特別是內(nèi)部審計(jì)師，通過訪談、問卷調(diào)查、和/或觀

93、察新產(chǎn)品開發(fā)流程活動(dòng)來調(diào)查或?qū)彶樾畔ⅲ瑥亩M(jìn)行初步信息收集、風(fēng)險(xiǎn)評(píng)估和內(nèi)部控制，以便建立審計(jì)程序。</p><p>　　其次，當(dāng)新產(chǎn)品開發(fā)團(tuán)隊(duì)評(píng)估的概念可以進(jìn)行進(jìn)一步發(fā)展時(shí)，內(nèi)部審計(jì)將包括確定針對(duì)新產(chǎn)品開發(fā)流程的正式審計(jì)目標(biāo)，以及審查新產(chǎn)品開發(fā)團(tuán)隊(duì)績(jī)效，并確定將支持審計(jì)目標(biāo)的新產(chǎn)品開發(fā)活動(dòng)。新產(chǎn)品開發(fā)團(tuán)隊(duì)需要決定新產(chǎn)品開發(fā)所需的適當(dāng)信息和工具（布尤考斯肯,G.和費(fèi)齊奧格盧,O.2004）。實(shí)質(zhì)上，對(duì)于新產(chǎn)品開發(fā)階

94、段的概念評(píng)估，審計(jì)活動(dòng)可以包括：</p><p>　　?確保有適當(dāng)和充分的審計(jì)證據(jù)，要求新產(chǎn)品開發(fā)團(tuán)隊(duì)收集和維護(hù)文檔記錄以支持內(nèi)部審計(jì)目標(biāo)，并確保文檔記錄是適當(dāng)?shù)模促|(zhì)量和可靠性）和充分的（即數(shù)量）分析；</p><p>　　?實(shí)施審計(jì)抽樣技術(shù)，其中新產(chǎn)品開發(fā)小組決定采用哪種審計(jì)抽樣技術(shù)作為收集充分信息（例如概率抽樣技術(shù)或非概率抽樣技術(shù)）的工具；?</p><p>

95、　　?采用多重審核技術(shù)以測(cè)試內(nèi)部控制，并保證監(jiān)測(cè)數(shù)據(jù)，由新產(chǎn)品開發(fā)小組的內(nèi)部審計(jì)員從問卷、觀察或其他分析程序中進(jìn)行查詢和數(shù)據(jù)分析，以確保新產(chǎn)品開發(fā)過程是準(zhǔn)確的；和</p><p>　　?與新產(chǎn)品開發(fā)團(tuán)隊(duì)內(nèi)部審核員一起進(jìn)行盡職調(diào)查，并將審核工作的“簿記”實(shí)踐應(yīng)用到正式文件中，以確保準(zhǔn)確的信息。盡職調(diào)查還需要足夠的內(nèi)部審計(jì)技能，將審計(jì)結(jié)果作為正式審計(jì)報(bào)告提交給新產(chǎn)品開發(fā)團(tuán)隊(duì)。</p><p>

96、　　最后，在新產(chǎn)品開發(fā)過程的最后階段，當(dāng)新產(chǎn)品準(zhǔn)備推出市場(chǎng)時(shí)，該推出還應(yīng)在組織內(nèi)部以及選定的目標(biāo)市場(chǎng)進(jìn)行溝通。類似于內(nèi)部審計(jì)，審核團(tuán)隊(duì)分析新產(chǎn)品的過程以確保新產(chǎn)品開發(fā)過程完成對(duì)團(tuán)隊(duì)績(jī)效的影響后，新產(chǎn)品開發(fā)團(tuán)隊(duì)內(nèi)部審計(jì)師應(yīng)準(zhǔn)備一份審計(jì)報(bào)告。會(huì)計(jì)信息系統(tǒng)生成的審計(jì)報(bào)告分析了重大錯(cuò)誤、遺漏和欺詐（陳,D.Y.和瓦薩赫利,M.A，2011）。雖然新產(chǎn)品開發(fā)團(tuán)隊(duì)確保新產(chǎn)品系統(tǒng)的過程是培訓(xùn)和內(nèi)部控制系統(tǒng)的全面質(zhì)量保證。全面質(zhì)量保證是指新產(chǎn)品開發(fā)團(tuán)隊(duì)

97、，特別是內(nèi)部審計(jì)員收集和聚集新產(chǎn)品開發(fā)過程的所有活動(dòng)，以作為內(nèi)部審計(jì)組合促進(jìn)質(zhì)量控制。因此，給出以下觀點(diǎn)：</p><p>　　觀點(diǎn)2：新產(chǎn)品開發(fā)過程的內(nèi)部審計(jì)提升了新產(chǎn)品開發(fā)過程和新產(chǎn)品開發(fā)團(tuán)隊(duì)績(jī)效。</p><p>　　3.3.會(huì)計(jì)信息共享</p><p>　　會(huì)計(jì)信息是指從傳統(tǒng)的“簿記”中產(chǎn)生并用于決策的財(cái)務(wù)報(bào)表的信息。雖然大多數(shù)情況下，會(huì)計(jì)信息通常與清晰而易

98、于理解的會(huì)計(jì)比率相關(guān)，但它還包括定性信息，例如不容易從一個(gè)報(bào)告期的財(cái)務(wù)報(bào)表中發(fā)現(xiàn)的與趨勢(shì)和模式相關(guān)的解釋、含義和經(jīng)濟(jì)后果（即成本、支出、投資回報(bào)等）。信息共享是一個(gè)重要的因素，可以減輕會(huì)計(jì)知識(shí)來源對(duì)新產(chǎn)品開發(fā)過程的影響（宋,M.和蒂姆,R.J.2006）。這是因?yàn)樾庐a(chǎn)品開發(fā)過程依賴于信息（例如提高產(chǎn)品設(shè)計(jì)效率）（文卡,V.，趙等人，2006），并且是協(xié)作新產(chǎn)品開發(fā)設(shè)計(jì)的基礎(chǔ)(基姆,K.Y.，曼利,D.G.和楊,H.2006，張,S.，沈