The integrated model of management accounting tools based on integrated innovation theory

The research on the integration of management accounting tools mainly focuses on the framework and the mode of the integration but lacks the study of theoretical foundation, basic ideas. Based on the core ideology of integrated innovation theory, this paper puts forward basic ideas of the integration of management accounting tools which includes the motivation, the key point, the essence, the foundation and the framework. From the aspects of business environment, integration platform, strategy integration, knowledge integration, technology integration, and organization integration, the integrated model of management accounting tools is constructed.