本文是留学生accounting essay代写范例，题目是“Management Account in the Fourth Industrial Revolution（第四次工业革命中的管理会计）”，管理会计一直被认为是重要的社会和经济系统的每个国家，涉及识别，测量和沟通准确和及时的信息，使管理者计划和作出决定。在没有任何法律或监管要求的情况下，管理者可以根据不同的情况自由选择自己的报告内容和形式，以追求各自的组织目标，主要是朝着增加股东财富的方向。
Management accounting has always been considered important to the social and economic system of every nation, concerning with the identification, measurement and communication of accurate and timely information which allows managers to plan and make decisions. Without any legal or regulatory requirements, managers are free to choose their own content and form of reporting to suit varying circumstances, with aim of pursuing respective organizational goals, primarily towards the direction of increasing shareholder wealth.
As time progresses, our communities have developed into its current trend of mechanization and data exchange in manufacturing sectors, given the name “The Fourth Industrial Revolution” (4IR), building upon the previous Digital Revolution (En.wikipedia.org, n.d.). 4IR, in particular, affects human relations, especially when technology breakthroughs in fields such as artificial intelligence, robotics and biotechnology has been rooting inside societies and reshaping our daily lives. The advancements enable easier connectivity between individuals online through communication technology (Marr, 2018). Without a doubt, the automating process has its initiative to provide a better and smarter life for people through advanced solutions. However, this also raises concerns for management accountants as it is arguable it would free them from the ordinary routine-processing tasks. With computerized systems, are these accountants still in need?
随着时代的发展，我们的社区已经发展成为机械化和制造业数据交换的趋势，并被命名为“第四次工业革命”(4IR)，这是在以前的数字革命的基础上发展起来的。尤其是在人工智能、机器人技术和生物技术等领域的技术突破已经扎根于社会内部并重塑了我们的日常生活的情况下，4IR对人际关系的影响尤为显著。这些进步通过通信技术使个人之间的在线连接更加容易(马尔，2018年)。毫无疑问，自动化过程具有通过先进的解决方案为人们提供更好、更智能的生活的主动性。然而，这也引起了管理会计师的关注，因为这是有争议的，它将使他们从日常的处理任务。有了计算机化的系统，这些会计师还需要吗?
In the 21st century, all organizations aim at providing goods and services to different stakeholders thus they could attain goals. Rather than focusing on the originated slag and manual manufacturing processes (Skoulding, 2018), the combination of cyber-physical systems and the Internet of Things would leave accountants with more time to rearrange plans for budgetary controls and concentrate on value-adding factors for the good of the business. The Cloud System is arguably one of the most influential technology for the future, for the manufacturing sectors in particular; Organizations would see costs being largely cut since all information would now be stored on an online system and accountants could now access them at anytime, at anywhere. This has feasibly endorsed managers with the power to have a more thorough view of its business drivers through using technical and fundamental analysis, and in such way developing a better judgement on the factors which would bring a comparative advantage for their goods to edge out, e.g. better quality, lower prices etc. Technology seems to have switched the managers’ roles from being simple bookkeeping to strategic business partners, which may require them to think outside the box, instead of the routine and process-driven roles (Skoulding, 2018). Technologies and management accountants do stand a point to co-exist.
在21世纪，所有组织的目标都是为不同的利益相关者提供商品和服务，从而实现他们的目标。信息物理系统和物联网的结合将使会计人员有更多的时间重新安排预算控制计划，并将重点放在有利于业务的增值因素上，而不是专注于原始的渣和手工制造过程(Skoulding, 2018)。云系统可以说是未来最有影响力的技术之一，尤其是对制造业而言;各组织将看到成本大大降低，因为所有信息现在都存储在一个在线系统上，会计人员现在可以在任何时间、任何地点访问这些信息。这下支持有能力的管理者有更全面的业务驱动通过使用技术和基本分析,并以这样的方式开发一个更好的判断因素,将比较优势为商品优势,例如更好的质量、更低的价格等。技术似乎已经将管理者的角色从简单的簿记转变为战略业务伙伴，这可能需要他们跳出思维框架，而不是常规的和流程驱动的角色(Skoulding, 2018)。技术会计和管理会计确实是可以共存的。
Nevertheless, it is no secret that it would remain a challenge for them to co-exist. After all, the delivery of a whole brand new system and eliminating part of the incumbent workers would take time for people in the society to adapt. People with old thoughts are likely to cling to them (Edwards et al., 1968), for instance, customers may prefer part of their goods remain controlled and refuse to accept a whole new technology-made good; On the other hand, shareholders may have thoughts of a possible technology breakdown and the entire company’s operations would become a going concern and their investments are likely to be at risk. In other words, trust is a big issue to overcome as people do lack confidence in them and prefer to stick to their thoughts. With such barriers, the delivery of the technology systems may take longer and require excess resources to be effectively implemented. Besides, the switch of the accountants’ roles is likely to cause operational problems. Management accountants are used to complete the same repetitive and hectic tasks on a daily basis with the aim of increasing shareholder wealth, although this aim remains, however, switching themselves to strategic business partners in the aid of technology may not mean they would have performed such assignments as well as they previously had, and it might worsen organizational performances, affecting shareholder wealth in terms of dividends distributed at year end.
然而，这不是秘密，这将是一个挑战，他们共存。毕竟，一个全新的系统的交付和消除部分现有的工人将需要一段时间来适应社会。有旧思想的人可能会坚持他们(爱德华兹等人，1968年)，例如，顾客可能更喜欢他们的商品的一部分保持控制，拒绝接受一个全新的技术制造的商品;另一方面，股东可能会想到可能出现的技术故障，整个公司的运营将成为持续经营，他们的投资可能会面临风险。换句话说，信任是一个需要克服的大问题，因为人们确实对他们缺乏信心，更喜欢坚持自己的想法。有了这些障碍，技术系统的交付可能需要更长的时间，并需要额外的资源才能有效地实施。此外，会计角色的转换很可能导致经营问题。管理会计师使用完全相同的重复和繁忙的日常任务,目的是增加股东财富,尽管这一目标仍然是,然而,切换自己战略业务伙伴的帮助技术并不意味着他们会执行这样的任务以及他们之前,而且，它可能会使组织绩效恶化，影响股东在年底分配的股息的财富。
Next, new technologies are presumably to create more opportunities for the organization. With more developments, it is likely to stimulate the management and production teams to create products and services which would best suit their customers’ needs, aiming at creating organization value. In the technology industry, either as an incumbent firm or a new entry, management should always focus on creating distinctive products. Before such advancements, managers and production teams may only focus on designing products which would have the greatest marginal profit or the minimum costs. For example, a news agent may develop a simple news application to cope with the increasing usage of mobile phones, but what about an application which can give you news and entertainment at the same time, like the social media application Facebook? Other than solely focusing on creating value, the developers of Facebook also do care about value preservation and they constantly offer updates on the application through the Cloud System, via cheaper infrastructure and set up costs. This would attract different investors to the organization, either by buying shares through a stock exchange or posting advertisements on their application, and developers could constantly use this sum of money to improve the application and the Cloud System so as to increase firm and shareholder values.
其次，新技术可能会为组织创造更多的机会。随着更多的发展，它可能会刺激管理和生产团队创造最适合客户需求的产品和服务，旨在创造组织价值。在科技行业，无论是现有的公司还是新进入的公司，管理层都应该专注于创造独特的产品。在这种进步之前，经理和生产团队可能只专注于设计具有最大边际利润或最小成本的产品。例如，一个新闻代理可能会开发一个简单的新闻应用程序来应对移动电话的日益增长的使用，但如果是一个应用程序，可以同时提供新闻和娱乐，如社交媒体应用程序Facebook呢?除了专注于创造价值外，Facebook开发者也很关心价值的维护，他们通过云系统(Cloud System)不断提供应用的更新，通过更便宜的基础设施和设置成本。这将吸引不同的投资者进入组织，无论是通过股票交易所购买股票，还是在他们的应用程序上发布广告，开发人员可以不断地使用这笔钱来改进应用程序和云系统，从而增加公司和股东的价值。
Arguably, using the lump sum to improve the Cloud System for the organization should be a benefit for the long run. With a more advanced computer system, it is more likely to have better processing power and greater capability to store data. Not only would this affect the organization to provide better services as a whole, but also the clients who are consistently being empowered by the data and technology could enjoy greater quality of products at more affordable prices, achieving a win-win basis. Whilst these systems are being constantly improved, however, it is quite a difficult thing to alter human’s ability to process data since our brains’ capacities are limited. With more data in place, there is a greater possibility that managers could easily get distracted, and massively impacting the way they do their jobs. As a result, faulty plans and decisions may be made in the long run and the efficiency gains from technologies may not be sufficient to cover us the resulted investment losses, decreasing shareholder wealth.
可以说，使用一次性的资金来改进组织的云系统应该是一个长期的好处。计算机系统越先进，处理能力越强，存储数据的能力也就越强。这不仅会影响组织提供更好的整体服务，而且持续被数据和技术授权的客户可以以更合理的价格享受到更优质的产品，实现双赢。然而，在这些系统不断改进的同时，改变人类处理数据的能力是一件相当困难的事情，因为我们的大脑的能力是有限的。有了更多的数据，管理者就更有可能容易分心，并极大地影响他们的工作方式。因此，从长远来看，可能会做出错误的计划和决策，而技术带来的效率收益可能不足以弥补我们所带来的投资损失，减少股东财富。
Last but not least, as one of the most influential technologies, the more advanced computerized systems from the Cloud can perform and upload real-time data to the database (Skoulding, 2018). As managers of middle-sized or large organizations, who are likely to have changing perspectives on objectives from time to time, real-time data can immediately point out any falling behind operations and customers can immediately react to the particular areas so as to mitigate those effects to a minimum. Apart from that, real-time data also includes competitors’ information in which managers may find useful when finding out its competitors are lowering prices or having completely different product lines. Managers could then immediately meet with the Board of Directors to draw up any temporary solutions so the firm wouldn’t be left behind in the industry and being forced out of the market, resulted from not complying with customer trends immediate enough.
None of 4IR would have been successful without the Cloud System. All software and hardware would collect data from the various production lines, departments and regions, and send the data to the central computer in which the management team can gain access to, which is a well-known fact to either external or internal sources. Precisely because of this, we cannot deny that security could be a major issue. First of all, strict securities policies should be in place as a caution effect. Without strict policies, the data managing team know that they aren’t going to be severely punished for any sorts of minor mistakes, in which this may have led to data leakages. In such way, they are more likely to treat their work more properly as they should have. Secondly, to prevent data from being hacked by competitors across the world, a line of security team should be implementing both the software and the hardware, at a 24-hour full controlling basis; To further protect the organization, data access should only be allowed to the top management and management accountants which have the power to influence worldwide operations.
如果没有云系统，4IR都不会成功。所有的软件和硬件将从各个生产线、部门和地区收集数据，并将数据发送到管理团队可以访问的中央计算机，这是一个众所周知的事实，无论是外部还是内部的来源。正因为如此，我们不能否认安全可能是一个重大问题。首先，应制定严格的证券政策，起到警示作用。如果没有严格的政策，数据管理团队知道他们不会因为任何可能导致数据泄漏的小错误而受到严厉的惩罚。通过这种方式，他们更有可能正确地对待自己的工作。其次，为了防止数据被世界各地的竞争对手入侵，一个安全团队应该24小时全天候地执行软件和硬件;为进一步保护本组织，应只允许有权影响全球业务的最高管理人员和管理会计师访问数据。
In conclusion, we have examined the possible effects of what technology could have brought us during the 4IR and we have listed out the possible reasons of why technology couldn’t fully replace the management accountants, and they do stand a reason to co-exist. With the reasons listed above, in addition to some sorts of strong leadership from the managing directors, for example, have a deep understanding of how technologies could strategically with their respective businesses and look at the value propositions and have particular plans in place, together with the efforts from all stakeholders,we are confident that the existence of management accountants could lead to a better overall organizational performance during the new era, and could certainly achieve their main goal of increasing shareholder wealth.
总之，我们研究了技术在4IR期间可能给我们带来的影响，并列出了为什么技术不能完全取代管理会计的可能原因，它们确实有理由共存。基于上述原因，除了董事总经理的一些强有力的领导，例如，他们对技术如何与各自的业务战略性地结合有深刻的理解，审视价值主张，并制定特定的计划，在所有利益相关者的共同努力下，我们相信，管理会计师的存在可以在新时代带来更好的整体组织绩效，并且肯定可以实现他们增加股东财富的主要目标。
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