Research on corporate management accounting from the perspective of HeXie Management Theory
This paper employs theoretical analysis and exploratory research methods to study the development and application of management accounting in terms of ‘people’ and ‘things’ and their coupling according to HeXie Management Theory. This findings indicate that enterprises should firstly set management...
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| Format: | Article |
| Language: | English |
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Taylor & Francis Group
2025-12-01
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| Series: | Cogent Business & Management |
| Subjects: | |
| Online Access: | https://www.tandfonline.com/doi/10.1080/23311975.2025.2454981 |
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| author | Lixia Wang Chuan Zhang Lijia Liu Shiyan Wang Xinyue Zhang |
| author_facet | Lixia Wang Chuan Zhang Lijia Liu Shiyan Wang Xinyue Zhang |
| author_sort | Lixia Wang |
| collection | DOAJ |
| description | This paper employs theoretical analysis and exploratory research methods to study the development and application of management accounting in terms of ‘people’ and ‘things’ and their coupling according to HeXie Management Theory. This findings indicate that enterprises should firstly set management accounting objective based on environment, organization and leadership (EOL). Subsequently, they should construct management accounting system and process of ‘things’ guided by Xie Principle, while also establishing an organizational framework of ‘people’ based on the He Principle. The next step involves coupling ‘people’ and ‘things’ in both time and space, followed by evaluating the performance of management accounting. The originality of the study are mainly (1) it adds the element of ‘people’ to the study of management accounting and extends the study to the perspective of integration of ‘people’ and ‘things’; (2)it also combines the HeXie Management Theory for the first time, and innovatively constructs a conceptual model of enterprise management accounting application, which provides a new theoretical basis for the field of management accounting. |
| format | Article |
| id | doaj-art-8f0a3fc0eec841918f414d3ff4b3f039 |
| institution | Kabale University |
| issn | 2331-1975 |
| language | English |
| publishDate | 2025-12-01 |
| publisher | Taylor & Francis Group |
| record_format | Article |
| series | Cogent Business & Management |
| spelling | doaj-art-8f0a3fc0eec841918f414d3ff4b3f0392025-01-23T09:27:39ZengTaylor & Francis GroupCogent Business & Management2331-19752025-12-0112110.1080/23311975.2025.2454981Research on corporate management accounting from the perspective of HeXie Management TheoryLixia Wang0Chuan Zhang1Lijia Liu2Shiyan Wang3Xinyue Zhang4School of Business, Shanghai Dianji University, Shanghai, People’s Republic of ChinaSchool of Business, Shanghai Dianji University, Shanghai, People’s Republic of ChinaSchool of Business, Shanghai Dianji University, Shanghai, People’s Republic of ChinaSILC Business School, Shanghai University, Shanghai, People’s Republic of ChinaSILC Business School, Shanghai University, Shanghai, People’s Republic of ChinaThis paper employs theoretical analysis and exploratory research methods to study the development and application of management accounting in terms of ‘people’ and ‘things’ and their coupling according to HeXie Management Theory. This findings indicate that enterprises should firstly set management accounting objective based on environment, organization and leadership (EOL). Subsequently, they should construct management accounting system and process of ‘things’ guided by Xie Principle, while also establishing an organizational framework of ‘people’ based on the He Principle. The next step involves coupling ‘people’ and ‘things’ in both time and space, followed by evaluating the performance of management accounting. The originality of the study are mainly (1) it adds the element of ‘people’ to the study of management accounting and extends the study to the perspective of integration of ‘people’ and ‘things’; (2)it also combines the HeXie Management Theory for the first time, and innovatively constructs a conceptual model of enterprise management accounting application, which provides a new theoretical basis for the field of management accounting.https://www.tandfonline.com/doi/10.1080/23311975.2025.2454981HeXie Management Theorymanagement accountingmanagement accounting objectiveHe PrincipleXie PrincipleManagement Accounting |
| spellingShingle | Lixia Wang Chuan Zhang Lijia Liu Shiyan Wang Xinyue Zhang Research on corporate management accounting from the perspective of HeXie Management Theory Cogent Business & Management HeXie Management Theory management accounting management accounting objective He Principle Xie Principle Management Accounting |
| title | Research on corporate management accounting from the perspective of HeXie Management Theory |
| title_full | Research on corporate management accounting from the perspective of HeXie Management Theory |
| title_fullStr | Research on corporate management accounting from the perspective of HeXie Management Theory |
| title_full_unstemmed | Research on corporate management accounting from the perspective of HeXie Management Theory |
| title_short | Research on corporate management accounting from the perspective of HeXie Management Theory |
| title_sort | research on corporate management accounting from the perspective of hexie management theory |
| topic | HeXie Management Theory management accounting management accounting objective He Principle Xie Principle Management Accounting |
| url | https://www.tandfonline.com/doi/10.1080/23311975.2025.2454981 |
| work_keys_str_mv | AT lixiawang researchoncorporatemanagementaccountingfromtheperspectiveofhexiemanagementtheory AT chuanzhang researchoncorporatemanagementaccountingfromtheperspectiveofhexiemanagementtheory AT lijialiu researchoncorporatemanagementaccountingfromtheperspectiveofhexiemanagementtheory AT shiyanwang researchoncorporatemanagementaccountingfromtheperspectiveofhexiemanagementtheory AT xinyuezhang researchoncorporatemanagementaccountingfromtheperspectiveofhexiemanagementtheory |