证券交易制度实验研究及其对中国的借鉴意义

实验经济学是在可控制的实验环境下,选取真实的行为人进行交易决策或者选择,通过实验数据来检验经济理论并发现新理论的研究方法.在证券市场交易制度研究中应用实验方法具备了可控制性与可重复性的优势,能够有效揭示交易制度对证券市场的影响.目前,实验研究已经涉及到证券交易制度的多个方面.研究者通过实验方法检验了各项制度安排对证券市场产生的效应,包括价格形成方式、信息披露制度、价格监控制度、交易支付机制、期权交易制度等.在中国证券市场制度设计的过程中引入实验方法,能显著降低制度推行的试错成本以及提供研究投资者行为的有效途径.     

财务视角下资产专用性经济后果研究文献综述

资产专用性作为交易费用经济学的核心概念,对企业财务行为和财务决策具有深刻的影响。本文主要着眼于资产专用性对企业财务绩效、资本结构和会计稳健性的影响,对财务视角下资产专用性经济后果的相关研究文献进行回顾,并对相关文献进行总体评述。资产专用性作为企业创新的替代变量,通过结合我国创新驱动发展战略的实施,期望能够为后续研究提供参考。     

情景教学法在会计教学中的应用效果分析

在财会专业人才培养的过程中,多种教学方法的结合利用,可以激发起学生的学习兴趣,对提高教学的效率性有着重要的影响.情景教学作为会计教学常用的方法之一,能够有效的改变传统会计教学中单一的教学方式,丰富会计教学的实践性和系统性.通过情景教学方法的使用,让学生在实践的过程中,模拟会计工作的环境和工作的内容,激发学生会计学习的热情.本文以会计教学方法——情景教学法为研究对象,通过结合教学实践的模式,对其进行了研究与探讨.     

企业合并会计问题的探讨

企业合并的会计问题历来是人们关注的焦点,企业合并相关会计事项的正确处理能够影响企业合并双方的经济利益,甚至决定合并的成败.基于此,笔者以对企业合并的概念、分类及处理方法的分析为基础,指出同一控制下和非同一控制下企业合并相关的会计处理的实务操作,并且由于商誉是企业合并中重要的部分,笔者重点对商誉的会计处理进行探讨,为相关研究提供借鉴.     

会计法律法规对会计人员的规范与监督研究

近年来,伴随我国法治化进程不断深化,有关会计行业的法律法规,监督会计人员的相关条文也不断被完善.响应国家依法治国的号召,会计行业也步入法治化轨道.法律法规对规范会计行业、监督会计行为部产生了积极的影响.但与此同时,在法律的实施过程中也凸显了很多诸如会计目标的转变等所引发的法律问题.因此,为进一步解决会计行业在改革开放和市场经济发展的过程中面临的一系列新的问题,国家权力机关与相关行政机关对《会计法》进行了几次修订并颁布了多部相关的法律规章.本文将详细阐述会计法律法规建设对会计行业带来的机遇与挑战,以及所凸显的法律问题,再以相关的法律法规为基础阐释问题产生的原因并提出问题的解决途径.     

会计行为优化与会计信息质量研究

会计行为是一种产生和分配会计信息的活动行为,会计行为目标是受会计行为主体的动机和会计目标之间的互动、制约以及均衡作用的结果,会计行为是以满足会计信息使用者的需要为最终目的的.故此,对会计行为主体的动机和相关的行为进行科学地研究,可以有效地提高会计信息质量.作为会计行为的主体即会计人员,其行为动机具有双重性的,因此如何规避其不合理的失真的会计行为,除了需要制度约束以外,还需要职业道德的规范作用,就此,对如何进行会计行为优化,提高会计信息质量进行研究具有十分重要意义.     

管理会计在企业中的现状分析

随着经济的改革与发展,管理会计被广泛的应用到各个企业中.但是,受管理者认知水平的影响,管理会计在企业中并没有充分发挥应有的作用.如果管理会计能够在企业中有效执行,则可以在很大程度上促进企业经济效益的提高,帮助企业朝着价值最大会的目标迈进,实现既定的战略和自身的发展.本文通过对企业中管理会计的现状进行分析,发现当前企业中管理会计存在的问题,并对如何解决存在的问题给予了一定的对策与建议.     

分析金融会计视角下的金融风险防范

在金融管理工作当中,金融会计是一个重要的组成环节,在整个金融企业的现代化进程中发挥着重要作用,金融会计的有效应用,能够提升企业的经济管理效应,并且能够对最终的课算工作有真实性的反应,并且对会计中的各项信息有着非常高的要求,当前金融会计视角下的金融风险工作是通过一些机构进行的,但是在其中存在着一些风险,例如会计核算过程中存在的错误,以及会计中的各种信息失去真实性等问题引起一系列风险,或者是因为其他的主观因素影响,导致金融企业财产以及资金等出现风险,因此下面文章,对相关内容进行简要分析,以供参考.     

会计准则变革对企业理念与行为影响的多视角分析

随着新的会计准则的实施,资本市场和企业财务报告等均产生了一定的变化,而且会计准则变更中会计操作、会计理念等的变革,会在很大程度上影响我国企业的生产经营行为和理念等,为此,本文将对会计准则变革对企业理念与行为的影响进行多角度的研究分析,以期给相关研究者以有益借鉴.     

基于会计信息化环境下的企业财务管理发展研究

在信息化网络时代的现代化社会中,财务管理逐渐成为各企业发展过程中重点关注的内容,加强对企业财务的管理,能够有效对企业的经营发展成本进行控制,从而为企业日后的发展奠定坚实的经济基础.尤其在会计信息化环境下,社会各企业都逐渐认识到企业财务管理的重要性,在竞争日益加剧的市场经济体制下,财务管理逐渐发挥其应有的作用.本篇文章在对会计信息化的相关理论内容进行概括的基础上,探讨了企业财务管理在会计信息化环境下的发展影响,最后着重研究企业管理在会计信息化环境下的发展策略.     

Addressing unobserved endogeneity bias in accounting studies: control and sensitivity methods by variable type

Together with their associated statistical routines, this paper describes the control and sensitivity methods that can be employed by accounting researchers to address the important issue of unobserved (omitted) variable bias in regression and matching models according to the types of variables employed. As with other social science disciplines, an important and pervasive issue in observational (non-experimental) accounting research is omitted variable bias (endogeneity). Causal inferences for endogenous explanatory variables are biased. This occurs in regression models where an unobserved (confounding) variable is correlated with both the dependent (outcome) variable in a regression model and the causal explanatory (often a selection) variable of interest. The Heckman treatment effect model has been widely employed to control for hidden bias for continuous outcomes and endogenous binary selection variables. However, in accounting studies, limited (categorical) dependent variables are a common feature and endogenous explanatory variables may be other than binary in nature. The purpose of this paper is to provide an overview of contemporary control methods, together with the statistical routines to implement them, which extend the Heckman approach to binary, multinomial, ordinal, count and percentile outcomes and to where endogenous variables take various forms. These contemporary methods aim to improve causal estimates by controlling for hidden bias, though at the price of increased complexity. A simpler approach is to conduct sensitivity analysis. This paper also presents a synopsis of a number of sensitivity techniques and their associated statistical routines which accounting researchers can employ routinely to appraise the vulnerability of causal effects to potential (simulated) unobserved bias when estimated with conventional regression and propensity score matching estimators.     

Examination of U.S.-based Japanese subsidiaries: Evidence of the transfer of the Japanese strategic cost management

As a result of global competition, many Japanese companies are now operating in the United States. This article presents a survey of the management accounting methods employed by U.S.-based Japanese manufacturers and documents evidence about the current direction of accounting practices that are being transferred from Japan to the U.S. work environment. The results of the study show that most of the U.S.-based Japanese firms are similar to Japanese domestic firms in their use of management accounting methods of target costing and value engineering, variable costing, and strategic adaptation of traditional methods such as standard costing and budgeting. It is also evident that U.S.-based Japanese affiliates may be influenced by U.S. practices, as shown by significant usage of activity-based costing and internal rate of return for evaluating capital investment projects. This article is an important part of a continuing effort to study the development of management accounting among foreign-owned subsidiaries in the U.S., helping them to meet the challenges of global competition. Additionally, expanding this line of research on foreign subsidiaries that apply world class management accounting practices in other countries may assist U.S. multinational firms in their overseas subsidiaries' operations. Two limitations of this study and, thus, suggestions for future research are identified. First, the data on U.S.-based Japanese affiliates were collected for one point in time. Second, this study did not match each U.S.-based Japanese affiliate with its parent in Japan.     

A commentary on ‘The long road to publishing: A user-friendly exposé’

Many of the pressing questions currently facing accounting education researchers are best addressed through experimental research. For example, experiments are useful in testing the effect of innovative educational practices on student learning. The purpose of this paper is to briefly review the literature addressing sources of invalidity which may cloud the results of experiments and describe several procedures which are helpful in controlling for these sources of invalidity. Examples are provided, from published accounting education research studies, which illustrate how researchers have attempted to address several of these threats to validity. Experiments must be carefully planned and designed, so the experiment on completion fulfills the objectives of the researcher. Although experiments are more difficult to conduct in the educational environment than in a scientist's laboratory, many procedures are available to assist accounting education researchers in designing tightly controlled experiments.     

管理控制工具的整合模式:理论分析与中国企业的创新——基于中国国有企业的多案例研究

引入和应用西方管理会计(控制)工具是近年来我国企业的一个热门话题,纵观相关文献就会发现每一个管理控制工具(包括预算管理、平衡记分卡、EVA、作业管理等)都试图被定位于一个"全能"的管理控制系统,有意无意地忽略了与其他工具之间的相互补充与整合。由于种种原因,这一问题尚未得到国内学术界足够的重视,而且对西方管理会计工具的介绍性文献远远多于以我国企业为背景的应用研究文献。有鉴于此,本文首先通过对相关理论的归纳、剖析,并依据我们对中国华润集团、中化集团和五矿集团这三个大型国企管理控制工具运用的实地调查,力图对这一问题进行深入的理论分析和实践总结,以期丰富我国企业管理控制的理论,并予以引导实践。     

Accounting and strategising: A case study from new product development

This paper explores the relationship between accounting and strategy in a context that is characterised by pluralistic demands and high uncertainty about outcomes. By way of an ethnographic field study in an R&D intensive company, we analyse new product development (NPD) projects and the way in which decisions and practices concerning these projects are accounted for. Building upon a practice theory perspective, we find that actors account for the appropriateness of NPD practices not only or primarily on the basis of accounting information, but also by “strategising”, i.e. by mobilising different strategic objectives to which these practices are supposed to contribute. We argue that this has to do with the ambiguous demands on NPD and the limits of calculability inherent in NPD design decisions. At the same time, accounting information is not necessarily irrelevant in such a case; it can enter the picture as a general understanding that guides actors’ strategising efforts by reminding them of the ultimate importance of financial numbers.     

An analysis of the adoption, perceived benefits, and expected future emphasis of western management accounting practices in Chinese SOEs and JVs

This paper considers the adoption, perceived benefits, and expected future emphasis of western management accounting practices in the Chinese emerging market economy based on a sample of 64 joint ventures (JVs) and 115 State Owned Enterprises (SOE) gathered from a questionnaire survey. The study finds that the level of adoption of management accounting practices is most influenced by ownership type of the enterprise (JV or SOE) and to a lesser extent by the nature of the management accounting techniques to be adopted. A further significant finding is that management accounting practices such as budgeting for controlling costs, profit and sales budgeting, and target costing are perceived to be more beneficial for SOEs compared to JVs. However, responsibility accounting which is traditionally associated with SOEs and accounting for decision making is perceived to be less beneficial to SOEs compared with JVs.     

Pastoral Accounting in Pre-Federation Victoria: A Case Study on the Jamieson Family

This Australian study of the surviving pre-Federation pastoral accounting records of the pioneering Jamieson family in the Western District of Victoria examines the structure and usage of accounting information prepared in an isolated setting in a time-specific context. The study endeavours to identify the key variables affecting the accounting practices observed for one particular case of pastoral industry management throughout the fifty years to 1900. Although further research of other sets of surviving Western District pastoral accounting records is necessary to provide more generalised results, tentative conclusions are drawn about the impact of cultural, educational, legal, political, professional skill and economic factors as key explanatory variables.     

Student Performance in First Year Tertiary Accounting Courses and Its Relationship to Secondary Accounting Education

Prior research into this issue in the U.S. and U.K. has utilized a variety of research designs and methods of testing and has produced conflicting empirical results. This Australian study develops a model of student performance which incorporates variables for academic ability, previous accounting knowledge, and mathematics background. The model allows for interactions between some of these variables. Results are tested using a multiple regression form of extended ANCOVA. The findings indicate that the hypothesis that performance in first year accounting is independent of secondary accounting education can be rejected at high levels of significance for all four years studied, both for student marks and rankings and also for aggregate marks as well as course components. The results are contrasted with previous research and the potential implications of these findings are discussed.