Publishing characteristics,geographic dispersion and research traditions of recent international accounting education research

This paper describes, analyses and critiques accounting education research over the period 2005–2009. In doing so, it compares and contrasts the distinctive North American research tradition with that of Europe and the rest of the world. Six journals and 446 publications by 963 authors were included in the sample frame, along with a further 70 publications in other journals. The findings identify distinguishing characteristics among these publications that range from the composition of their editorial teams to the nature and type of output they publish. Evidence was found of geographic dominance and divergent research traditions which has mitigated against the development of a genuinely international accounting education research community. Possibilities for further research are identified and guidance for researchers publishing in this field is presented.     

A Knowledge-engineering approach to accounting education

In the context of the massive expansion of the knowledge base facing all fields of professional activity, instructional science (which embraces the use of a knowledge-engineering approach to curriculum design) could well help to unvael the complexity of important pedagogical issues confronting accounting educationalists. The delineation and use of an expert knowledge base within the framework of the ‘dimensions of processing model’ of human information processing provides a valuable focus for making decision about the breadth, depth and nature of specific educatinal objectives. Knowledge engineering, which is fundamental to this process, appears to provide an appropriate framework for the systematic planning, development, delivery and evaluation of high-quality education and training programmes. Such an approach base while ensuring practitioners and teachers to keep pace with their rapidly changing knowledge base while ensuring that students acquire and become competent in the use of the cognitive skills they need in order to work effectively in their chosen profession.     

浅谈会计人员职业道德

近年来随着市场经济的快速发展和会计改革的不断深入,在会计工作中,遇到了一些新的问题,由于会计人员职业道德意识淡薄、造成会计人员造假事件屡屡发生、致使会计信息失真的现象也越来越严重,给国家经济带来重大损失,因此,加强会计职业道德建设已势在必行。     

会计政策选择的伦理研究

会计政策选择虽然在形式上表现为会计过程中的一种行为规范,但它的价值取向往往影响着与企业利益相关的各利益集团,是各方利益博弈均衡的结果。由于新会计准则全面引入了公允价值计量方法,扩大了会计政策选择的空间,因此,从伦理的角度探讨会计政策选择问题,具有非常重要的现实意义。     

公司治理结构中会计目标的法律经济学解释——兼论我国会计法律制度的完善

公司治理涉及各种利益相关者责权利的划分和制衡。会计是连接权利和利益的纽带,会计信息质量在公司治理结构中扮演着重要的角色。公司治理中对各种利益相关者的约束与制衡机制需要以会计信息作保障。会计目标与公司治理目标具有内在的关联性,在我国公司目前所处的经济环境下,公司目标是影响公司治理结构的重要因素.会计法律制度的完善对我国公司治理具有重要的意义。     

Does accounting conservatism pay?

We investigate whether or not there is a link between conservative accounting practices and the sensitivity of executive pay to accounting performance. Using several accrual‐based measures of accounting conservatism as well as alternative measures of accounting performance, we estimate an econometric model of CEO compensation that incorporates the interaction of accounting conservatism and accounting performance. Consistent with optimal contracting theory, we find that the sensitivity of executive pay to accounting performance is higher for firms that report conservative accounting earnings. These results support the hypothesis that accounting conservatism, by limiting earnings management opportunities and improving the reliability of accounting performance measures, allows firms to formulate contracts that tie executive compensation more closely to accounting performance.     

Intangible assets and value relevance: Evidence from the Portuguese stock exchange

We assess the value relevance of the amounts for identifiable intangible assets and goodwill reported in the financial statements of all non-finance companies listed on the main market of the Portuguese Stock Exchange from 1998 to 2008. Additionally, we use panel data to explore the impact on value relevance of Portugal’s formal adoption of International Accounting Standards [IAS] and International Financial Reporting Standards [IFRS] in 2005. A distinctive feature of the accounting by our sample companies is that when they adopted IAS 38 and IFRS 3 in 2005, they were no longer required to recognise some intangible assets (such as start-up costs and research expenditures) and were no longer required to amortise goodwill.We find that net earnings, reported goodwill and other intangible assets are highly significantly associated with stock price. However, whereas earnings are related positively to stock prices when Portuguese Generally Accepted Accounting Principles (GAAP) were applied prior to 2005, the value relevance of earnings appears to have declined after the adoption of IAS/IFRS in 2005. Although the change to IAS/IFRS had no impact on the value relevance of identifiable intangibles as a whole, the evidence suggests that there was a positive effect on the value relevance of goodwill. When the subclasses of identifiable intangible assets are considered, we found evidence of an increase in value relevance of goodwill, other intangible assets, and research and development expenditures.     

保险合同取得成本会计研究——基于IASB与FASB对保险合同取得成本会计的意见

保险合同取得成本的定义、内容及会计模式对保险公司尤其对经营人寿保险业务的公司来说至关重要,直接关系到保险公司利润衡量和资产负债管理。尽管目前IASB暂时决定取得成本应在发生时费用化,但是关于取得成本会计的讨论一直没有停止。本文在介绍IASB与FASB对保险合同取得成本会计不同意见的基础上,比较分析了保险合同取得成本的定义和会计模式,最后就我国保险合同取得成本会计提出了相应的建议。     

大学会计类专业税务实践教学改革探析

会计工作要求从业人员具有丰富的税务知识和很强的实践能力。当前,许多高校的税务实践教学是较为薄弱的环节,高校会计类专业的实践教学不能适应社会需求。文章分析了当前会计专业税务实践教学的现状,提出了相应的教学改革建议。     

会计信息系统与会计理论

随着市场竞争日益激烈，企业对会计信息的需求越来越高，我国计算机会计信息系统的开发研制已由核算型转向管理决策型，以满足企业的需求，同时使会计理论得到进一步完善。