Integration and Application of Management Accounting Tools: from POB Perspective

Abstract

In response to the increasingly fierce market competition, and with the development of management theory and practice, there emerged many advanced management accounting tools and ideas. However, due to lack corresponding specific theory related to the independence and complementary relationship among them and staff’s negative resistance, these tools are independent in practice and cannot give full play to their due functions. Based on the core ideology of the management accounting tools and features and in the view of POB perspective, the paper constructs an overall framework of the comprehensive application of management accounting tools to maximize their management functions and be suitable for the enterprises to establish their own management accounting system. On the application of the overall framework, manager can learn from POB theory and ways to improve staff’s negative response and enhance effects.