Abstract
Reflection and embodiment of management thoughts in the sector of accounting science enrich and promote the development of accounting theories and, under some circumstances, guide practices of accounting. Accounting practices and formation of accounting theories are inseparable from the needs of management practices. This paper believes that each internal change of management thoughts has profound influences on accounting theories, promoting the prosperity and scientific and overall development of accounting practices.
I. INFLUENCES OF CLASSICAL MANAGEMENT THEORIES UPON ACCOUNTING SCIENCE
According to development history and contents, management theories are divided into three phases, namely, theories of classical management, theories of behavioral scientific management and theories of modern management. As management theories are getting increasingly mature, they have generated profound influences on the development of accounting science.
Schools of classical management theories mainly include theory of scientific management, as represented by Taylor, theory of administrative management, as represented by Fayol, and theory of administrative organization as represented by Weber.
C. Ideology of humanistic management and its influences on accounting
Regarding employees as the most important resources of enterprises, the ideology of humanistic management believes that employees shall be designated to suitable posts in accordance with their overall conditions, such as ability, specialty, interests and mentality. It also believes that initiatives and creativity of employees shall be fully motivated by means of sufficient consideration to their personal development and value, scientific management, overall development of human resources and construction of enterprise culture. Thus, employees will improve efficiency and performance in their jobs, making utmost contribution to the realization of goals of enterprises.
