我国注册会计师行业发展主要问题及成因研究——基于审计报告提供者和需求者的问卷调查分析

本文采用问卷调查研究方法,对审计报告提供者的会计师事务所和审计报告的主要需求者被审计单位、机构投资者与个人投资者进行了问卷调研,研究发现,约七成调查对象认为我国审计质量在不断提高,但审计报告提供者和需求者之间对现有审计质量的认知存在较大差异。我国注册会计师行业发展也面临相应的问题,具体表现为审计质量与社会公众的审计期望差距较大、注册会计师同业和供需之间市场竞争环境存在矛盾、注册会计师行业数字化建设落后以及注册会计师行业人才供给不足。     

Environmental management accounting in local government: Functional and institutional imperatives

The challenge of using environmental management accounting (EMA) tools such as full‐cost accounting to improve waste and recycling management has been acknowledged for over a decade. However, research on assessing and understanding local government use of EMA, especially broader levels of EMA, is lacking. This study investigates the link between the nature and drivers of EMA practice for waste and recycling services based on a survey conducted with local governments in New South Wales, Australia. The study finds that although social and organisational factors are related to the uptake of EMA, local governments are subject to stronger functional demands than institutional pressures in their use of more expansive EMA such as indirect and external costs and impacts. This implies that the use of EMA in local government is viewed more as an adaptive activity to cope with functional challenges and achieve efficiency, than as an institutional imperative to achieve social acceptance.     

我国社会保障城乡发展状况及对策的实证研究——基于河南省的调查

社会保障城乡分割的格局已经成为我国社会保障制度发展的主要瓶颈.通过对河南省郑州市金水区和新乡市获嘉县的抽样调查,我们对最低生活保障、养老保障、医疗保障制度在城乡的发展状况进行了比较研究.结果显示,低保待遇水平低且城乡差距大、养老保险制度多元分割现象严重、医疗保险报销费用低,是三项基本社会保障制度存在的突出问题.解决上述问题的关键是,加大财政对低保制度的投入力度、加快城乡养老保险制度的优化整合、完善大病保险制度、加快推进社会保障城乡一体化建设.     

Tax compliance in a social setting: The influence of social norms,trust in government,and perceived fairness on taxpayer compliance

Voluntary tax compliance is important for governments around the world as they try to manage budget deficits. Traditional methods to improve tax compliance, such as increased audits, can be costly to implement. The purpose of this study is to examine the influence that social factors have on individuals' tax compliance intentions. Results of a survey of 217 U.S. taxpayers found support for the influence of social factors on tax compliance. This research concludes that social norms influence compliance intentions indirectly through internalization as personal norms. Specifically, as the strength of social norms in favor of tax compliance increases, personal norms of tax compliance also increase, and this leads to a subsequent increase in compliance intentions. We also conclude that trust in government has a significant influence on both perceived fairness of the tax system and compliance decisions. This study adds to current tax research in two important ways. First, the results suggest that the influence of social norms on tax compliance is largely through internalization as personal norms. Second, to the best of our knowledge this is also the first tax compliance study in which perception of fairness is modeled as a function of trust rather than vice-versa. This research may help taxing authorities develop less costly and more effective strategies for increasing taxpayer compliance.     

个体差异、企业特征、制度保护与流动人口社会保险可及性——基于“福利三角”理论模型的实证研究

"福利三角"理论是现代社会政策研究的重要范式,其也可运用于经验研究。本文基于"福利三角"理论视角,从个体差异、企业特征、制度保障三个维度,利用南开大学"2013年流动人口管理和服务对策研究问卷调查"数据,对流动人口社会保险可及性及其影响因素进行实证研究。分析发现,在个体特征方面,受教育程度、工作年限等对流动人口人力资本具有关键影响的因素,企业性质、行业类型等企业特征,劳动合同、合同协商、工会等制度保障因素对流动人口社会保险可及性具有显著影响。在此基础上,应提高流动人口社会保险可及性。     

社会资本与集群中小企业融资便利——基于湖南汨罗再生资源行业数据的实证研究

以湖南汨罗再生资源行业企业集群的近200家企业为调查对象,考量集群企业社会资本的影响因子,结果表明,集群中小企业社会资本主要受企业家个人基本情况、企业的信用情况、企业的存续年数以及集群中小企业的合作程度等四个因子的影响。社会资本与集群中小企业融资的关系实证表明,社会资本对中小企业融资便利具有促进作用。     

新《会计法》实施情况的问卷调查分析

本文对新《会计法》实施后的社会影响、实行效果以及公众对会计法律问题的态度进行了调查分析 ,调查结果显示 :新《会计法》已有一定社会影响 ,对会计人员的宣传普及工作也基本到位 ;公众对新《会计法》的规定普遍赞成 ,对其实际效果态度较为谨慎 ;新《会计法》的实施取得了一定成效 ,但会计法律制度仍需进一步落实与完善。针对调查所反映的问题 ,本文最后提出了一些思考与政策建议。     

Social and environmental accounting teaching in UK and Irish Universities: a research note on changes between 1993 and 1998.

This research note reports on a questionnaire–based survey of the teaching of social and environmental accounting (SEA) in undergraduate accounting degrees throughout the British Isles in 1998. The study is a replication and extension of Owen et al. 's (1994) survey in 1993 and analyses the significant changes from that study. The results suggest that environmental accounting is still the most prevalent SEA topic taught; and educators teach SEA because of the political prominence of SEA issues. Any absence of SEA teaching appears to be due to lack of time and space in crowded curricula. SEA appears not to be taught in some universities despite sustained interest in, and debate about, the development of environmental and social responsibility agendas throughout the 1990s. As the accounting literature speaks of the failure of teaching to reflect business and practitioner needs (AECC, 1990b), the paper posits that the lack of SEA teaching may be seen as an illustration of this failing.     

Future economic developments: A Delphi survey

A detailed survey exploring the views of American, economists on economic, social and political trends throughout the rest of the century. It reveals that conservative assessment of developmental alternatives prevails over the expectation of any radical change. The tendency to regard the developments in most areas as simple extrapolations of current situations seems typical of present economic thinking and its inputs into a decision-making process, and thus significant for research into future-oriented policies.     

Women's time: Women in the light of contemporary time-budget research

Responses to a multinational project that compared people's time-budgets from 12 different regions, plus similar additional survey research, give unambiguous and dramatic insights into the social reality of the sexual division of labour. Restrictive laws against women have generally been eliminated and labour-saving devices in the home widely adopted, but wives, employed or not, are still the victims of old-fashioned attitudes, and work far longer hours than men. Changes in attitudes by men and women, combined with educational and economic improvements, are necessary to accelerate the movement towards the symmetrical family where equivalent duties and rewards are shared.     

An attitude survey approach to the social audit: The Southam Press experience

This article reviews the development and use of the attitude survey technique in the social audit of Southam Press Limited, a large conglomerate with 1978 revenues exceeding C$384 million. Audit representatives of the investment funds of the United Church of Canada found that traditional social audit approaches were insufficiently comparable, predictive and insightful, and sought improvement as set out in this article. Although additional analysis is suggested, this article concludes that social audit findings could well benefit from the application of the attitude survey approach.     

Futures research and the IPCC assessment study on the effects of climate change

Mainly based on a survey of the occurrence of futures research-related references in the Intergovernmental Panel on Climate Change (IPCC) reports, I have investigated the contribution of futures research to the IPCC assessments of the effects of climate change. The assumption I have made here is that, if futures research has made a contribution to the IPCC assessment work, it should also be reflected in the references quoted or cited. I have also briefly commented on the activities by the futurists themselves regarding the future challenge of climate change. As a complement to the contribution survey, I ask and discuss to what degree futures research could and should be participating in a study like that of the IPCC. The survey of the futures research contributions showed that, up to now, futures research has been only modestly represented in the IPCC climate change effect assessment studies. The contribution both could and should have been more extensive than it has been up to the present, a view to which I return in the final discussion.     

University education in futures studies: A Mark III survey

Following two earlier analyses (1970 and 1972), the Mark III survey of 1974 explores the extent and quality of university education in disciplines identifiable as future-oriented. The initial research revealed a somewhat stagnant situation. There is a decline in systematic futures courses at the university level, while there is now a stronger trend towards “futurisation” of conventional subjects on one hand, and to practice-oriented non-university educational activities on the other. The most significant developments appeared in long-range planning, policy studies and peace research. Representation of methodologies shows systems research as perhaps the most, and social sciences as a less important contributor. Identification of “futurism” and clarification of the concept remains the dominant problem.     

Technology acceptance: Not all organisations or workers may be the same

The Technology Acceptance Model (TAM) is widely accepted by researchers in the IT field as a reliable tool able to predict acceptance of new technology by individuals. The majority of these studies have used participants (both students and non-students) from within traditional businesses functions, e.g., accounting and finance. The ability of TAM to predict technology acceptance across all situations is not well documented. During the past decade there has been an increasing interest in research within Not-for-Profit (NFP) organisations. This paper considers whether people likely to pursue careers within the NFP sector have different attitudes to technology and whether such differences affect the measures used within technology acceptance models. A survey of business and social science undergraduate students, those most likely to enter careers in the Business vs. the NFP sector, indicated differences between the two groups that may impact on the technology acceptance models.     

Accounting history and theorising about organisations

Historical accounting research has a substantial track record of using a variety of theoretical insights to better understand how and why accounting has contributed to, and been affected by, organisational change and development. The article outlines the emergence of a range of theories that have been employed by accounting historians, against the background of the development of accounting history as a significant disciplinary field within accounting research. From its investigation of accounting historians’ approaches to studying accounting as a central practice in organisational processes, it reveals how historical accounting studies have been informed by and contributed to theorisation of such organisational phenomena. The article concludes that theory is largely used to provide conceptual frameworks for historical narratives, with historical accounting research often focused on case studies of single organisations or organisational settings. However, theory has also been mobilised at more general levels, to provide meta-narratives of the rise of capitalism and the emergence of managerialism. Far from treating accounting as technical practice, accounting historians are revealed as conceiving accounting as social practice, impacting both human behaviour and organisational and social functioning and development. As social practice, accounting emerges deeply embedded and pervasive in organisations and societies.     

An Interpretive Inquiry of Accounting Practices in Religious Organisations

This paper reports the study of accounting practices as embedded in two religious organisations in Malaysia. The research is an attempt to study accounting practices in a cultural setting that has not been the subject of previous interpretive accounting research. The study also makes a contribution towards the need for accounting research to become more explanatory of accounting as social practice wherein theory is both informed, and is developed by observation. This is achieved by developing grounded theory from the data and is in accordance with recent calls for case studies in accounting research to be more concerned with producing social theories of accounting practice.     

Relational effects of relative performance information: The role of professional identity

Prior accounting studies on relative performance information (RPI) have mainly considered the effects of RPI on employees’ performance. This study extends this stream of research by investigating relational effects of RPI that capture RPI recipients’ attitudes towards RPI provision. Specifically, we examine the conditions under which RPI has a positive influence on perceived organizational support (POS). This is important because research on organizational behaviour has demonstrated that POS is an antecedent of desirable job-related attitudes such as organizational commitment, job involvement, and extra-role performance. The results of a dyadic survey in a hospital setting suggest that the effect of RPI on POS is conditional not only on the perceived usefulness of information and relative performance but also on the professional identification of RPI recipients. Our findings indicate that RPI provision is especially suitable for employees who possess a stronger social identification with their peer groups. Our study adds a relational perspective to the hitherto mostly informational and motivational focus in studying social comparison mechanisms linked to RPI systems.     

Sustainability reporting by local government in Australia: Current and future prospects

Sustainability reporting research has historically focused on the corporate sector, with public sector research still very much in its infancy. This exploratory study extends such research in considering the current and future state of local government sustainability reporting in Australia. We utilized a mail survey instrument to collect data. We found that local government in Australia reports on aspects of sustainability, with 50% of respondents indicating that they report on at least one area of sustainability with social reporting being most prevalent. Reporting existed across an array of reports, with no standout reporting focus found. The future of sustainability reporting in local government looks promising, with almost 40% of current non-reporters indicating that they are likely to report in the future.     

社会创业研究

社会创业作为一种新的事物,被中国多接受是近几年的事。它是兼具社会性和经济性的创业活动。社会创业在欧洲及美国形成较早,总结欧美的研究成果对于社会创业活动在中国的发展具有积极的意义。本文旨在总结国内外社会创业的研究成果,及对我国社会企业发展的现状分析,为我国社会创业的发展、壮大开拓视野。