组织文化、环境不确定性与管理会计信息认知

管理会计是一门应用性学科，它围绕组织的价值创造服务于企业实践。组织文化在其核心价值观的传递与解释过程中会对管理会计信息的认知程度产生影响，也会改变人们对环境不确定性的态度。管理会计信息支持系统通过对信息有用性的甄别与分析，提高人们对管理会计信息的认知能力，进一步使管理会计控制系统发挥更大的作用，提高管理会计的效率与效果。

Organizational Culture, Environmental Uncertainty and Management Accounting Information Recognition

Management Accounting is an applied science, and it serves enterprise''s practice centering on value creation of organization. Organizational culture will exert an effect on cognition degree of management accounting information in the process of the delivery and explanation of its core value, and will change the attitude of people to environmental uncertainty. Management accounting information supporting system improves the cognitive ability of people on management accounting information by means of screening and analyzing on information usefulness, and further makes management accounting control system exert greater effect to improve the efficiency and result of management accounting.