法务会计与司法会计研究之比较

法务会计是适应市场经济发展需要从英美法系国家引进的;而司法会计是在计划经济背景下,适应司法机关办理贪污案件的需要从大陆法系国家引进的.会计界和法律界从各自的角度对同一问题展开研究,从而产生了法务会计与司法会计,两者之间的区别缘于研究的经济背景和诉讼制度不同.     

Accounting in the late medieval town: the account books of the stewards of Southampton in the fifteenth century

The fifteenth-century account books of the Southampton town officer known as the steward are the main source used here for a study of accounting in the late medieval town. The article considers internal and external influences on Southampton's early change to paper account books, improved presentation of accounting information and use of English in the stewards' books. It explores the links between writing materials, format and language in the preparation of town accounts at Southampton and other towns. The article concludes by suggesting that the classified account introduced in the steward's book of 1441-2 is evidence of a wider function for charge/discharge accounting than is normally attributed to it.     

Concepts of cost and profit in Chinese agricultural treatises: with special reference to Shengshi Nongshu and Pu Nongshu in the seventeenth century

This article analyses the use of the concepts of cost and profit in Chinese agricultural treatises. Special attention is given to the agricultural works Shengshi Nongshu and Pu Nongshu in the seventeenth century. The analysis shows how Chinese people applied the concepts of cost and profit to agricultural production. This paper also analyses the reasons for the lack of further progress of Chinese accounting in the eighteenth and nineteenth centuries. It concludes that Chinese accounting reached its peak in the Ming and Qing dynasties under a feudal framework and that accounting development has been strongly associated and constrained by its social environment, including political and cultural constraints.     

Adapting not Adopting: 1958 - 74. Accounting and Managerial 'Reform' in the Early NHS

This paper examines accounting and managerial reform in the public sector National Health Service (NHS) hospitals in the UK from 1958-74. This period is often regarded as one of 'consolidation' (Klein, 1995; Webster, 1998) after the 'turmoil' of the early years of the NHS, though there were a number of attempts to improve 'efficiency' through initiatives largely rooted in commercial practice. There was a deeply embedded respect for local self governance rather than central 'command and control' (Harrison, 1988; Klein, 1995) and more ambitious reforms were avoided. Accounting practitioners and senior civil servants appeared to be content to adjust existing accounting processes rather than embrace major change. The paper concludes with a review of possible factors mitigating against more radical accounting innovation.     

基于不确定性理论的会计信息真实性评测研究

会计真实性对会计研究具有至关重要的意义。本文从会计信息失真为一种不确定性现象的观点出发,分析归纳了影响会计信息真实性的关键因素,运用不确定理论对其作用进行度量,建立了会计信息真实性的评测模型。     

税务会计模式的国际比较

税款的会计处理不是税务会计。根据不同的标准,世界各国的会计模式可以有不同的分类。而根据税法对会计的导向作用不同,税务会计的模式可分为统一模式和独立模式。我国税制改革与会计改革的不断推进,使两者的目标和原则出现差异,建立适合我国国情的税务会计理论体系,已经成为现代税收制度(特别是企业所得税)应对差异、不断发展与完善的必然选择。     

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.     

Development of accounting in Iran

The main purpose of this paper is to show the origin, growth and practice of accounting in Iran plus analysis of influential factors such as financial markets, tax policies, privatization, membership in the World Trade Organization, foreign investment, and legal systems. Documents of ancient Iran show that in 550 B.C. (Achaemenid era), all records of public revenues and costs were kept soundly and with remarkable accuracy. These documents display the relentless progress and development of accounting in Iran up until now (pre-Islamic era, post-Islamic era, and contemporary era). During the past two decades, various measures have been adopted to promote and advance accounting in Iran via harmonizing the domestic accounting practices with International norms and standards. Although Iran has employed International Accounting Standards as the basis for developing its National Accounting Standards, there are still some differences between Iranian and international standards, and there are some certain International Accounting Standards that are not applicable in Iran. A host of endemic factors, such as existing laws and rules, religious beliefs, culture, economic and political conditions, have influenced the National Accounting Standards setting processes.     

Govern(mentality) and Accounting: the Influence of Different Enlightenment Discourses in Two Spanish Cases (1761–1777)

New perspectives in accounting history have uncovered previously unattended relations between accounting and government. Earlier Foucauldian analyses of governments have not explained sufficiently the relations of accounting practices to governmental discourses in order to manage populations.
This work uses the governmentality frame to analyse the role of accounting in two organizations located in the south of Spain in the second half of the eighteenth century: the New Settlements of Sierra Morena and Andalucia (NSs) and the Royal Tobacco Factory of Seville (RTFS). The period studied is remarkable because it was the apogee of the Enlightenment in Spain. From the standpoint of government, this period facilitated a new way to manage populations. The present work has drawn on Foucault's concept of governmentality in order to discover how accounting worked in two government-supported organizations independently of the discourses that pervaded each one. Drawing on the reticulation of the space, the use of rules and accounting from the governmental perspective, we analyse those institutions.
The article concludes that the reticulation of space is an essential apparatus to exert action at a distance; the rules are a type of government technology; and, overall, accounting is a practice for the mastery of the population independently from the discourse of the institution.     

The Development of Accounting and Reporting in Ghana

In this paper, we examine the economic, political, and legal systems as well as the institutional factors that influence the accounting and disclosure practices in Ghana. The impact of International Financial Reporting Standards (IFRS) on disclosure is also investigated, as Ghana has recently completed full adoption. We find that the accounting and reporting practices are significantly influenced by legal, political, institutional, and economic factors and that the regulatory environment is neither effective nor efficient due to the weak monitoring and enforcement of compliance. Although there has been some recent progress, the Companies' Code, which is the corporate legal framework of Ghana, must be updated to reflect the dynamic nature of world operations. This study advances the course of standards setters, regulators, accounting practitioners, and policymakers to improve the corporate reporting and accounting practices. Urgent measures need to be undertaken to reform and build the capacities of institutions charged with the responsibility of regulating and monitoring Ghanaian accounting and reporting practices to ensure best practices and build investors' confidence.     

'A sort of guide, philosopher and friend': the rise of the professional auditor in Britain

This paper considers the legal and financial context in which professional audit emerged in Britain during the nineteenth century. It concludes that an important contributing factor to the rise of the audit profession was its provision of advice on prudent accounting, which represented a distinctive competence. The capture of a jurisdiction over business advisory services from the legal profession involved, however, a relationship of complicity with management and large insider investors the interests of social capital- to the exclusion of small investors, who were stigmatized as 'speculators'.     

中小企业会计规范化问题探析

中小企业有其自身独有的优势,但同时也有它的劣势。通常情况下,中小企业规模小、组织结构简单、创新力不足,业务单一,管理水平也有待改善。论文针对中小企业的会计规范问题做出研究,我国中小企业会计规范化的问题主要是核算的主体界限不清、基础工作做得不够扎实、会计制度漏洞百出、电算化会计不成熟、资料管理不够完善以及会计核算人员素质不高等。并提出相关建议,主要从加强相关法律法规建设、建立与中小企业相适应的会计制度、分清核算主体界限、加强外部监督力度等方面进行论述。     

A Weberian model applied to the study of accounting stagnation in late Qing China

The industrialization and commercial expansion that China experienced following foreign intrusion, in 1840, necessitated the modernization of its accounting, but its accounting technology continued to stagnate for more than half a century. Weber's socio-historical model provides a framework for posing the question why indigenous accounting systems persisted even though superior western bookkeeping techniques were available. Weber's framework for the study of the relations of accounting to organizations and society may be divided into two analytic layers: structural conditions of accounting and the historical dynamic arising from the tensions between formal and substantive rationalities. All structural conditions specified in his first analytic layer as necessary for capital accounting were basically satisfied in Qing China. The second layer of Weber's framework is ideational. Rationality is the key concept in Weber's work. Replacing traditional accounting amounted to a direct challenge to substantive rationality of ti ('substance', 'essence') by the formal rationality of yung ('instruments', 'utility').     

Accounting for Public Policy Actions: The Case of Motor Carrier Deregulation

An important concern of accounting policy is the provision of guidance for the reporting of relevant information related to economic events including public policy actions. In the case of motor carrier deregulation, the Financial Accounting Standards Board issued a specialized accounting standard which required all regulated motor carriers to write off as extraordinary losses the intangible assets associated with their interstate operating rights. The specific focus of the present research was to investigate the extent to which these reported accounting losses reflect real economic losses. The findings provide evidence that industry-wide economic losses are unsubstantiated. The study concludes that a requirement that all firms involved in a regulatory reform to report write-offs which are unsupported by entity-specific transactions or events can result in serious economic consequences. Also discussed are the more general issues relevant to the promulgation of specialized accounting standards, the impact of accounting policy on public policy formulations, and accounting treatments for politically sensitive issues.     

司法会计制度的实际应用思考

司法会计作为一门糅合了会计学与法学的新兴交叉学科,在我国方兴未艾.而由于其自身的学科优势,司法会计之于诉讼中财会信息的鉴定佐证与技术指导是作用巨大的,然而同时又由于我国司法会计主体准入的缺失、鉴定标准的差异以及管理体制的混乱导致其在实际应用中存在许多乱象,如何改变、完善,意义重大.     

Accounting and quality control in the Royal Tobacco Factory of Seville, 1744-90: an historical perspective

Studies in the history of accounting have, to date, centred on the costs and efficiency of productive systems. However, the influence of quality assurance in management control systems is an aspect that has not been studied in detail from an historical perspective. For that, this study analyses the use made of accounting techniques as a contributory element to quality control in the case of the Royal Tobacco Factory of Seville, belonging to the Spanish Tobacco Monopoly, during the second half of the eighteenth century.     

Costing schizophrenia

This article looks at a particular subset of mental illness in Australia: schizophrenia, and reflects on how the direct costs that fall within the parametres of the health budget are privileged (inscribed), compared to how indirect costs that fall outside this boundary fail to be inscribed appropriately. This article concludes that, from a social accounting point of view, this boundary is arbitrary and an example of poor accounting.     

Goodwill—an Example of Puzzle-Solving in Accounting—a Comment

Ma and Hopkins' (1988) paper on accounting for goodwill derives insupportable conclusions because its analysis is based on an inappropriate paradigm. This comment presents a supportable rationale for capitalization and amortization of purchased goodwill and concludes that the 'unsolved puzzle' that Ma and Hopkins present is likely to be a corroborating example for the 'old' matching-based paradigm and a confounding example for the 'new' valuation-based alternative.     

Are Legal Families Related to Financial Reporting Quality?

A large body of financial accounting research explores the quality of accounting in different countries. An important assumption in most of that research is that common law provides a firmer foundation for good accounting transparency than civil law. Researchers usually regress their proxy for accounting quality on an indicator variable that designates the firm's country as a common or civil law jurisdiction (along with other regressors). But what is the support for that nearly universal assumption? This study addresses that question. It traces the distinctions made by legal scholars that characterize the two ‘families’. It analyzes La Porta et al. (1998), which is the nearly universal citation to support the civil/common dummy, and assesses the design and development of research designs that use law in accounting studies. It concludes that the use of the civil/common distinction as applied in accounting studies cannot be supported, and offers suggestions for how to better investigate the ways in which the law interacts with financial reporting.     

Sustainability accounting—a brief history and conceptual framework

Research linking accounting to the emerging concept of sustainability surfaced in the early 1990s and has received continuing attention in academic and professional accounting literature. This paper tracks this brief history through to the release of the Sustainability Reporting Guidelines at the World Summit on Sustainable Development in August 2002, consolidating the various approaches into a sustainability accounting framework. The result is a comprehensive reporting model that presents an enormous challenge to business organisations, requiring a significant commitment of resources to achieve widespread implementation. Failure to meet this challenge enables business organisations to continue to avoid accountability for their continuing unsustainability. The paper concludes with a personal view as to how implementation of the sustainability accounting framework could proceed.