Management accounting is an important component of managerial decision-making to help guide the overall business strategy in organisations. Appropriate measures of management accounting practices (MAPs) allow academics and practitioners to assess the organisations’ MAP adoption effectively. In this study, based on qualitative information disclosed in annual reports from 2003 to 2019, we construct and validate novel and comprehensive measures of firm-level MAPs using the word embedding model Word2Vec. We illustrate the predictive validity of our measures by examining the determinants and value creation function of fitted MAPs. Our novel measures of MAPs not only provide a solid foundation for large scale sample empirical analyses of management accounting research but also pave a new way to investigate MAPs as a package.

管理会计是管理决策的重要组成部分，有助于指导组织的整体业务战略。管理会计实务 ( MAP ) 的适当措施允许学者和从业者有效地评估组织对MAP的采用。在本研究中，基于 2003 年至 2019 年年度报告中披露的定性信息，我们使用词嵌入模型 Word2Vec构建并验证了公司级MAP的新颖综合度量。我们通过检查拟合MAP的决定因素和价值创造函数来说明我们的措施的预测有效性。我们的MAP新措施这不仅为管理会计研究的大规模样本实证分析提供了坚实的基础，而且为研究MAP s 作为一个包开辟了一条新途径。