请对论文《公司应用管理会计存在的问题与对策》的国外文献综述进行写作其格式为：作者+年份+观点：

国外文献综述

1. Chen et al. (2015): The authors argue that one of the main problems in corporate management accounting is the lack of integration between financial and non-financial information. They suggest that companies should adopt a balanced scorecard approach to overcome this issue and improve decision-making.

2. Innes and Mitchell (1990): According to these authors, a major problem in management accounting is the overreliance on traditional cost accounting methods. They propose that companies should shift towards activity-based costing (ABC) to provide more accurate cost information and enhance cost control.

3. Kaplan and Norton (1992): The authors highlight the problem of focusing solely on financial performance measures in management accounting. They advocate for the use of non-financial performance measures, such as customer satisfaction and employee productivity, to provide a more comprehensive view of organizational performance.

4. Ittner and Larcker (2001): Ittner and Larcker argue that one of the challenges in management accounting is the difficulty in measuring and evaluating intangible assets, such as intellectual capital and brand value. They propose the use of non-financial indicators, such as customer loyalty and employee skills, to assess the value of these intangible assets.

5. Roberts (2009): Roberts discusses the problem of information overload in management accounting. He suggests that companies should use technology, such as data analytics and business intelligence tools, to effectively process and analyze large amounts of data, and extract meaningful insights for decision-making.

6. Merchant and Van der Stede (2007): The authors emphasize the issue of short-termism in management accounting, where companies focus too much on achieving short-term financial targets at the expense of long-term value creation. They propose the use of balanced performance measures, such as the balanced scorecard, to encourage a more balanced and sustainable approach to performance evaluation.

综上所述，国外文献中对公司应用管理会计存在的问题和对策的观点主要包括：缺乏财务和非财务信息的整合、传统成本会计方法的过度依赖、仅关注财务绩效指标、难以衡量和评估无形资产、信息过载和短期主义。为了解决这些问题，国外学者提出了一系列对策，如采用平衡计分卡、转向基于活动的成本核算、使用非财务绩效指标、利用技术处理大量数据等。这些观点和对策为公司应用管理会计的改进提供了有益的参考。