Accounting and Business Economics in Spain

Economía de la Empresa (Business Economics) emerged in Spain as a distinct academic discipline in the second half of the twentieth century. In its early years, Business Economics shared common influences with Accounting, particularly ideas and theories acquired from the translation of Italian and German works on Economia Aziendale and Betriebswirtschaftslehre. However, partly because of the institutional structure of Spanish universities, the two disciplines moved apart. During the Franco regime, Spanish accounting research was quite isolated, and with the return of democracy and the move towards greater European involvement much research was devoted to issues of financial accounting harmonization and standardization. This normative research was of little interest to Business Economics researchers, who were developing analytical approaches grounded in economic theory. More recently, academics working in the two disciplines have drawn on a wider range of theoretical approaches, from empirical studies to behavioural and organizational theory and institutional economics based on agency theory and transaction cost analysis. At present, the disciplines ‘walk separately down the same road’, but the new generation of researchers has the opportunity to bring Accounting and Business Economics closer together from an intellectual and scientific point of view.     

Accounting and business economics traditions in the Netherlands

Until the 1970s Dutch accounting theorists generally showed a strong inclination towards the formulation of deductive theories. A set of different disciplines, all related to the problems of the business firm, made up a whole called ‘bedrijfseconomie’ (business economics). The theory of value, which was tantamount to the theory of replacement value, was without doubt the core of ‘bedrijfseconomie’. This paper elaborates on the changes in contents and consequences of this theory of replacement value during the second part of this century. Furthermore three other technical aspects of the accounting part of business economics will also be discussed: social accounting and reporting, translation of foreign currencies, and intangibles, especially goodwill. Since the seventies the construct of ‘bedrijfseconomie’ has fallen apart. Each discipline formerly belonging to it, has independently found its tie-up with the respective international scientific developments. ‘Bedrijfseconomie’ has lost its significance as a comprehensive academic discipline.     

重构流通经济学:基于商务经济学的视角

流通经济学研究的贫困问题不容忽视。主要原因在于学科的基本概念模糊、学科定位不准、没有一个科学的研究范式。但是,流通经济学贫困不能否定流通经济学科的存在。构建商务经济学是解决流通经济学贫困的出路,因为它拓宽了流通经济学的研究领域和研究空间,使得流通、贸易、商业等术语使用混乱的状况得到改善。商务经济学可以加速内外贸学科一体化,突出电子商务的作用。     

The Academic Coverage of Business Ethics: Does Economics Measure Up?

A bstract Economics and business classes are closely related and, in most colleges and universities , included in the business core curriculum . Courses in ethics and the social responsibility of business, if not required, are increasingly recommended to business students. The authors argue that: (1) a discussion of ethical issues is lacking in economics core courses while core courses in management and marketing contain extensive coverage of the topic and (2) this topic should be integrated into the core courses of all business-related disciplines. In economics texts, problems of efficiency are seen as manageable and uncontroversial while problems of ethics and equity are seen as controversial and theoretically intractable. Using survey data from the top selling texts in the principles of economics , intermediate microeconomics , the principles of marketing, and the principles of management , the authors show the disparity in the presentation of ethical issues between the disciplines of business and economics.     

SHIFTING BOUNDARIES IN ECONOMICS: THE INSTITUTIONAL COGNITIVE STRAND AND THE FUTURE OF INSTITUTIONAL ECONOMICS

This paper aims at contributing to the debate on the future of institutional economics and of the field as a whole by starting from the literature that discusses the relationship between Old‐Original Institutional Economics and New Institutional Economics. It suggests that the process of reunifying OIE and NIE (and evolutionary economics) prompted by part of the literature could be improved by the contribution of the Cognitive Institutional Economics. The paper follows a two‐stage pathway: first, it frames the debate on the relationships between NIE and the OIE and it concentrates on a subset of the literature that shows that NIE's recent developments complicate the distinction between NIE and OIE, and it explores the possibility that NIE and OIE may merge so that an amalgam of NIE, OIE and Evolutionary Economics becomes the next economic paradigm. Secondly, the paper argues that a step forward in the direction outlined by the literature has been made by CIE, which is a research stream that developed from cross‐fertilization among NIE, OIE and the Hayekian contributions to the analysis of institutions. In the concluding remarks, the possible emergence of a single institutional paradigm is discussed in the light of the literature about change in economics.     

Accounting,economics and management in France: the slow emergence of an 'accounting science'

The relationship (or what might be better described as the absence of a relationship) between accounting, economics and management is an important feature of a French tradition built on a society in which accountants have been regarded as the ‘poor relations’ of the business community. This pattern is presented in the second part of the title of this article as ‘the slow emergence of an accounting science’. French business traditions have influenced accounting mainly through the property rights established by the French Revolution. The French bourgeoisie's concern with inheritance gave rise to a form of accounting which emphasized the balance sheet and inventory valuation, rather than cash flow analysis. Throughout the 19th century accounting in France was taught as a technical subject, secondary to the ‘noble’ disciplines such as engineering, law and later, economics. In the mid-20th century, the state, via the ‘Conseil National de la Comptabilité’ (the National Accounting Council) laid down accounting principles under the ‘Plan Comptable’. The separation between financial accounting and cost accounting reflected that between entrepreneurs or owners on the one hand and engineers or administrators on the other. Unlike the Anglo-Saxon countries, France did not recognize accountancy as a profession in its own right until recently. Recent years have seen a radical transformation of French accounting policies and conventions under the combined influence of the emerging requirements of financial markets, the globalization of business and the growing independence of the accountancy profession.     

对高职高专《成本会计》课程改革的进一步探讨

成本会计作为企业会计的的重要组成部分,是一门应用性很强的经济管理学科,在整个会计体系中占有十分重要的地位。成本会计工作岗位在企业生产经营活动中也发挥着十分重要的职能。然而,在目前的成本会计课程教学中,不论内容、形式、手段等多个方面,仍然与会计应用性人才的教育要求以及企业的岗位需求存在一定的差距。     

浅论高职高专《市场营销学》课程改革的实践探索

《市场营销学》是经济管理学科的重要专业基础课程,是高职高专院校市场营销专业的核心专业课程。该课程对于经济管理学科体系中非市场营销专业的学生而言,可以培养其适应快速变化的经济环境的能力,提高学生的专业素养及人文素养。对于市场营销专业学生而言更具有举足轻重的意义,可以帮助其理解营销的基本原理,了解学科的体系框架以备更深入的学习和探索该专业的其它课程;可以培养学生运用营销组合策略的能力,培养专业学生成为具有综合性和创造性素质的人才。本文主要就高职高专《市场营销学》教学改革的实践探索过程中的切身感受给出一些叙述,旨在进一步完善《市场营销学》课程的教学。     

Adolph Lowe's Paradigm Shift for a Scientific Economics: An Interpretive Perspective

A bstract . The economist Adolph Lowe has developed a methodological alternative, designated Political Economics , for the development of economic theory and the application of economic policy. In totality his system—with a methodology he calls instrumental—makes up a unity that can be seen as a logically derived paradigm shift for economics as a scientific discipline. Under it, by a democratic political process , some desired end-state is first consciously and systematically determined. Then economic means are instrumentally employed to bring about the economic and social behavior necessary to attain and maintain that end-state. Available knowledge and tools are useful for this model; however, there is no question that the approach raises significant technical, political and philosophical issues. But these are overshadowed by Lowe's paradigmatic vision, and its corollary modular framework of Political Economics.     

Economy as a Social System: Niklas Luhmann's Contribution and its Significance for Economics

Niklas Luhmann's (1927–1998) ambitious research project was aimed not only at describing society as a global social system, but it also analyzed various subsystems (including an economic one). The article assesses Luhmann's vision of the economy, summarized mainly in his Wirtschaft der Gesellschaft, wherein he addresses basic economic notions: the economic system, money, prices, rationality, and the market. I then interpret his ideas in the context of modern discussions in economics (intersubjective structures, complex systems, and evolutionary modeling). I also propose some heuristics implied by Luhmann's economic ontology, which are potentially interesting for methodological and theoretical strategies of modern economics.     

Silent accounting harmonisation: Towards the presentation of cash flow models in the local government and business fields in Norway

In most countries around the world there are differences in the systems of accounting in the business and non-business sectors. In recent years, however, the governments in some countries have started to apply the accrual-based accounting principles that are used in the business field. In Norway, however, another development can be noted. In the later 1980s business organisations and local governments both started independently to move towards a cash flow reporting system. It is thus suggested here that a silent accounting harmonisation process is taking place in Norway between business and local government. The purpose of the article is to describe and discuss this process, and the harmonised financial statements themselves. Suggestions for further research are also made.     

法务会计的概念与特征探析

法务会计在美国出现后,已成为各国学者高度关注的研究领域,国内学界掀起了研究热潮,但对法务会计的认识存在争议。法务会计作为一门复合交叉学科进入中国后,研究者应结合国内实际,赋予其新的内涵和使命,逐步把它建设成具有中国特色、吸收其他国家学术与实务精华的本土化的学科、专业和新兴职业。以国内外相关理论为背景探讨法务会计的概念与基本特征十分必要。法务会计应界定为特定主体运用法律、会计、审计、评估等工具处理和解决不同主体财产的被非法侵占、损害赔偿、保值增值问题的社会专业活动。     

What Do Economists Talk About? A Linguistic Analysis of Published Writing in Economic Journals

A bstract .   The present study aims to add to our knowledge about economic rhetoric by conducting a data-driven analysis of economic academic discourse, both synchronically in its contemporary form, and diachronically over the past four decades. We find (1) that linguistically, economics is clearly an academic genre of its own, (2) that there are at the same time clear differences in vocabulary and style usage across economic journals, and (3) that there have been major developments in economic prose during the past four decades. We argue that there is some, albeit tentative, evidence that the discipline may face an increasing methodological gap.     

如何改善非会计专业基础会计教学

随着经济的发展,会计已经成为世界通用的商业语言。当前在高校的课程体系中,基础会计不但是会计学、会计电算化、财务管理等会计类专业的专业基础课,也是工商管理、市场营销、国际贸易、金融、物流管理等经济管理类专业的一门必修课;许多学校还将其作为文秘、经贸外语等专业的一门能力延伸和拓展的课程。但是在非会计专业基础会计教学中,一直存在着诸多的问题,对课程的教学质量和教学效果产生了很多不利影响。本文仅就存在的问题及相应的解决意见进行分析探讨。     

Adam Smith in the School Classroom

'Schools and the Economy' usually examines the role of teaching economics in schools to stimulate economic awareness in pupils, Simon Harding, Head of Economics at Westminster School, turns the argument around, to reveal how markets operating inside schools would improve efficiency, increase consumer choice, weed out incompetence, and. encourage diversity.     

Jan Tinbergen's statistical contribution to economic policy

In this article I claim that the Nobel Prize in Economics has not only set the economics discipline on a path‐dependent trajectory, but is itself an apotheosis of a development of what I would like to refer to as ‘the statistical turn in economics’. The case of Jan Tinbergen illustrates the argument and sketches the stages within the statistical turn in economics. The Nobel Prize in 1969 acknowledged this character of economics, and justified the continuation of this approach for the generation to come.     

关于民族地区民营中小企业实施会计控制外部化的思考

寻找提高民族地区民族地区民营中小企业管理效率的途径对于民族地区的持续发展至关重要,会计控 制的效果直接影响民族地区民营中小企业的管理效率,鉴于会计控制的专业性要求及民族地区民营中小企业的现状,本文提出会计控制外部化的观点。文章从经济学需求、供给与均衡关系的角度,层层分析了会计控制外部化 的必要性和可行性,通过阐述民族地区民营中小企业存在外部化的动因及中介机构和注册会计师可以提供的专 业支持,提出各方可以借助政策支持通力合作,以优化社会资源,实现社会经济效益的最大化。     

Social Ecological Economics: Understanding the Past to See the Future

The attempt to provide insight into the interactions between the economy and the environment has been an on‐going struggle for many decades. The rise of Ecological Economics can be seen as a positive step towards integrating social and natural science understanding by a movement that aims to go beyond the confines of mainstream economics towards a progressive political economy of the environment. However, this vision has not been shared by all those who have associated themselves with Ecological Economics and there has been conflict. An historical analysis is presented that shows the role of mainstream theory in delimiting the field of environmental research. The argument is put forward that rather than employing a purely mechanistic objective empirical methodology there is a need for an integrating interdisciplinarity heterodox economic approach. In order to distinguish this approach—from the more mainstream multidisciplinary linking of unreconstituted ecological and economic models—the name Social Ecological Economics is put forward as expressing the essential socio‐economic character of the needed work ahead.     

经济学与财务管理理论的发展

财务经济学是应用微观经济学的分支,侧重于应用和微观是它的两大特点。财务经济学理论通常被认为是现代企业财务管理的基础理论,经济学基础决定着现代企业财务管理理论的产生和发展。     

物流理论综述

由于各个国家或地区经济社会发展水平的不同,人们对物流存在着不同的认识。作者主要采用文献研究法,首先介绍了物流的多种定义,并给出了自己的观点;其次,近几十年来国内外学者对物流理论的研究视角相当广阔,观点繁多,但已形成了一定的共识,对以上物流理论进行梳理,指出了物流理论是经济学领域中的重要研究课题,在实践中存在着巨大的尚待挖掘的潜能。