论财务会计与审计的关联性分析

我国企业财务在日常管理过程中,一般都需要预先制定相关的内部控制制度,以保证财务活动的有效运行,保证财务信息的可靠性,防止和发现有关人员的舞弊贪污等违纪违法行为,从而保证企业各项资金的安全与完整.而审计人员在其审计过程中,为了提高审计效率,保证审计效果.会计人员和审计人员的工作关系,提出了如何加强审计活动的建议.     

施工企业会计监督审核分析

随着改革开放的深入发展,市场竞争日趋激烈,尤其是广大施工企业,更是被推向市场的风口浪尖.因此,加强企业内部会计监督是企业经营活动有序进行的重要保障,本文着重针对施工企业的会计监督审核进行分析探讨.     

The social and ethical alchemy: an integrative approach to social and ethical accountability

In recent years there has been an explosion of interest by companies in developing approaches to instill values in their decision-making processes and to manage and report on their social performance. The emerging field of social and ethical accounting, auditing and reporting (SEAAR) is characterised by considerable differentiation not only in terminology, but also in methodology and focus. This article aims to analyse the key conceptual and methodological differences between internally focussed approaches to SEAAR, dealing with ethics (behavioural) issues, and externally focussed approaches to SEAAR, dealing with social (stakeholder) issues.
In their discussion of the benefits and potential pitfalls of exclusively internally or externally focussed approaches the authors suggest two organisational metaphors as heuristics – the Cultish and the Chameleon organisation. The authors then propose an integrative approach to SEAAR which will overcome this dissonance and initiate a mutually reinforcing process that, in the long-term, can build both internal trust and cohesiveness and external credibility. The suggested approach is characterised as social and ethical alchemy since the aim is to achieve more than the sum of the two separate parts – a business ethics programme and a social reporting process – by creating leverage and synergy between the key components.     

Civil society and social auditing

‘Social auditing’ is everywhere. An increasing number of companies – and also public and voluntary sector organisations – are trying to assess their social performance systematically. Shell, BP and General Motors are among them. How are they doing it? What impact do NGOs and civil society organisations have on this process? Do they have a privileged place in social audits? This article looks at these questions, and sets out a framework for understanding social audits and civil society. Examples are drawn particularly from the recent Camelot social audit (‘Camelot and Social Responsibility’, Social Report 1999). Camelot plc is the operator of the UK national lottery.     

中国会计准则与国际财务报告准则的对应

新会计准则的颁布,使我国的会计行业直接面对国际市场,就中国会计准则与国际准则项目的对应关系而言,不仅整体架构保持了一致,而且大多数项目做到了相互对应.国际财务报告准则体系由编报财务报表的框架、国际财务报告准则和解释公告三部分构成,这与我国企业会计准则体系的整体架构一致.     

Voting patterns of big eight representatives in setting accounting and auditing standards

The “Big Eight” accounting firms are alleged to dominate the setting of accounting and auditing standards. This paper identifies the recent criticisms and reviews the standard setting procedures of the APB, FASB, and the ASB. The results of five empirical studies designed to investigate the alleged domination issue are summarized. The conclusion drawn is that there is no empirical evidence to indicate that the Big Eight collectively govern the accounting and auditing standard-setting process.     

The microstructures of rhetorical strategy in social entrepreneurship: Building legitimacy through heroes and villains

For social entrepreneurs who seek to change existing community practices, the difficulties in building legitimacy may pose a challenge that compromises their ability to create sustainable institutional change. Case studies of 10 social enterprises reveal that rhetorical strategy aims to overcome this barrier. The findings suggest that the rhetorical strategy used by these enterprises casts the organization as protagonist and those that challenge the change as antagonists. The microstructures underlying this strategy include vocabulary sets that invoke socially accepted meta-narratives, and rhetorical devices that heighten the positive of the protagonist meta-narratives and the negative of the antagonist meta-narratives. The rhetorical strategy weaves together these protagonist and antagonist themes to create tension and persuade the audience of the organization's legitimacy.     

Strategic partnerships,social capital and innovation: accounting for social alliance innovation

This paper focuses on innovation in the context of business–non‐governmental organization (NGO) partnerships for corporate social responsibility (CSR). While different aspects of business–NGO partnerships have been studied, the role of innovation and its potential implications for partnership outcomes have so far not been systematically explored. The paper defines innovation in simple and concrete terms and synthesizes from the literature what can be considered as critical ingredients to foster social alliance innovation. The paper posits in turn that these ingredients correspond closely to the conception of social capital and offers a consolidated framework that helps in probing around these ingredients and social capital in accounting for innovative partnership outcomes. The empirical part consists of a comparative analysis of six case studies of business–NGO collaboration in the context of CSR in the United Kingdom. The evidence presented makes it clear that strategic partnerships are more readily capable of innovation and that social capital as an umbrella concept is very promising in explaining the differential success and performance of social alliances and central to understanding the dynamics of social alliance innovation and value creation.     

Organizational influences on individual ethical behavior in public accounting

A framework is presented for studying ethical conduct in public accounting practice. Four levels of analysis are distinguished: individual, local office, multi-office firm and professional institute. Several propositions are derived from the framework and discussed: (1) The effects of ethical vs. unethical behavior on an accountant's prospects for advancement are asymmetrical in nature; (2) the way individuals perceive or frame the decision problem at hand will make an ethical response more or less likely; (3) the economic incentives present in competitive markets influence the work goals of firms and offices, and lead to ethical dilemmas for individuals; and (4) initiatives at the firm or institute level aimed at compliance with professional ethical standards will by themselves have little effect on individual ethical behavior. Research into ethical behavior of practitioners will capture self-conscious and biased responses unless it is designed so as to permit indirect observation and recording of spontaneous comments. To assure valid research findings, practitioners should be interviewed and their motives assessed indirectly. A longitudinal approach is recommended, beginning with students who are choosing an accounting career. Two types of questions for use in these interviews are described.Paul J. Schlachter is an assistant professor in the School of Accounting, Florida International University. As a certified management accountant (CMA), he studies ethical dilemmas in both corporate and public accounting, in south Florida and in Latin America.     

Gender differences in determining the ethical sensitivity of future accounting professionals

This paper explores possible connections between gender and the willingness to tolerate unethical academic behavior. Data from a sample of 285 accounting majors at four public institutions reveal that females are less tolerant than males when questioned about academic misconduct. Statistically significant differences were found for 17 of 23 questionable activities. Furthermore, females were found to be less cynical and less often involved in academic dishonesty. Overall, the results support the finding of Betz et al. (1989) that the gender socialization approach dominates the structural approach. Elsie Coker Ameen is an associate professor and chair of the Department of Business at Coker College. Professor Ameen has published articles in The Journal of Business Finance and Accounting, Auditing: A Journal of Practice and Theory, Review of Financial Economics, and other journals. Daryl M. Guffey is an assistant professor at East Carolina University. He joined the faculty at East Carolina University in 1995. Dr. Guffey has published several articles in such journals as The Financial Review, Journal of Business Finance and Accounting, Review of Financial Economics, Quarterly Journal of Business and Economics, and The Accounting Educators' Journal. Professor Guffey's research has been supported by a grant from the Ernst & Young Foundation. Jeffrey J. McMillan, Jr. is an associate professor of accounting at Clemson University. He joined the faculty of Clemson University in 1990. Dr. McMillan has published articles in such journals as The Accounting Review, Advances in Accounting, Issues in Accounting Education, and The CPA Journal.     

Income and social communication: The demographics of stock market participation

This paper analyses the determinants of stock market participation decisions using officially compiled aggregate stock account opening data in China. Different from the literature that often focuses on one particular dimension, our paper systematically evaluates the relative importance of disposable income, demographic variables, macroeconomic factors, stock market conditions and social communication on both the level and the change of the participation rate. We find that the level of the participation rate is predominately determined by the income factor, followed by various measures of social communication. Social communication plays the most important role in the change of the participation rate, acting as a multiplier to stimulate stock market participation. The effects are more pronounced in high‐income, high‐education, high‐population‐density groups and during the bull market period.     

Personal attributes,organizational conditions,and ethical attitudes: a social cognitive approach

This paper investigates the impact of personal attributes and organizational conditions on attitudes toward corporate misdeeds. On the basis of social cognitive theory, we develop hypotheses that are tested against data collected from 215 German employees using an online survey. Our findings suggest that personal attributes (i.e. gender, age, Big five personality traits) have a much greater impact on ethical attitudes than organizational conditions (i.e. organizational culture). Further, a moderating effect of control‐oriented culture on the relationship between personality traits (i.e. conscientiousness, extraversion) and attitudes toward corporate misdeeds is found. We derive implications for human resource management and further theory development.     

An analysis of the ethical environment of the international accounting profession

This paper analyses the ethical cultures of the international accounting profession by using the concept of 'mainstreaming' to describe the commitment of an organisation to the ethical function in its operations. The objective of the research on which the paper is based was to rate the efforts of 62 respondent national associations of professional accountants worldwide to incorporate the ethics function into the core operations of their organisations. Sixteen environmental factors were used in the analysis. They were set up as a group of criteria to assess the ethics procedures and systems of the accounting associations, and were divided into two categories. The first group was code based and contained items on code of ethics development and functions which would indicate whether ethically-friendly management attitudes and systems were in place as a central focus of operations. Some of these elements were capable of fostering a 'proprietary interest' attitude on the part of members towards their codes of ethics, which in turn encourages code compliance. With the second group, other key operational aspects were examined to provide a balanced set of criteria. Interrelated elements among factors important to an ethical environment are included in the findings. The study concludes that on average the international accounting profession has attitudinal and systemic approaches that are 'mainstream'. In general addressees were involved in code authorship and the public had adequate access to codes. However, increased use could be made of ethics professionals in the development of codes, of professional development courses to further the ethics skills of members, and of communication channels to foster a unifying approach to ethics. The study provides criteria for individual associations to assess their mainstreaming status against the international findings.     

Attitudes of students and accounting practitioners concerning the ethical acceptability of earnings management

There are many ways that accountants and managers can influence the reported accounting results of their organizational units. When such influence is directed at changing the amount of reported earnings, it is known as earnings management. The purpose of this paper is to present the results of surveys of undergraduate students, MBA students, and practicing accountants concerning their attitudes on the ethical acceptability of earnings management. Analysis of the survey results reveals how the attitudes of the three groups differ and what variables are associated with these differences. Based on the analysis, the authors suggest changes in accounting education curriculum and ethics awareness programs in business which might increase students' and practitioners' sensitivity to the ethical ramifications of earnings management.Marilyn Fischer, is Assistant Professor of Philosophy at the University of Dayton in Dayton, Ohio. She specializes in workplace ethics, particularly in the nonprofit sector, and has published articles in business ethics, and social and political philosophy.Kenneth Rosenzweig, is Associate Professor of Accounting at the University of Dayton in Dayton, Ohio. He specializes in teaching management accounting, and has published articles in a wide variety of accounting areas.     

Review and analysis of the empirical research in corporate social accounting

This paper is an attempt to summarize and evaluate the current state of empirical research on corporate social performance and policy. The extreme complexity and scope of the area and the recency of much of the relevant work makes the study preliminary, partial, and a little presumptuous out of necessity given the previous absence of such a systematic summary and analysis of empirical research. The present effort, however, may be useful in facilitating and channeling future empirical research.No single work advances understanding very far. The aims of a scientific work are limited by the formal character of the theory, by the phenomena it encompasses, by the types of subjects it studies, and by the data it gathers.(Allen Newell and Herbert A. Simon, in: Human Problem Solving, 1972) Vassilios P. Filios, B.B.A. (Athens), M. Soc. Sc. (South-ampton), Ph.D. (Birmingham), has been a Research Associate of London Graduate Business School (1979–80) and a Visiting Lecturer in the Department of Accounting at the University of Birmingham (1978–80). During the last years he has been teaching at the Greek Productivity Centre and the Greek Management Association, management accounting to middle and top managers of Greek enterprises. He has also been involved in organizational consultative work. He has contributed with more than fifty articles to the Greek accounting and management journals. He is the author of three books, one in Socio-Economic Accounting, one on Cost Accounting Data for Management Decisions and the third on Public Sector Accounting. Articles of Dr. Filios have also appeared in Accounting and Business Research, in the Accounting Historians Journal, the Journal of Business Finance and Accounting, the Rivista Internazionale di Scienze Economiche e Commerciali, the Journal of Business Ethics, Socio-Economic Planning Sciences Journal, etc. His research interest lie in the areas of Continental accounting evolution, E.E.C. accounting developments, and on socio-economic aspects of accounting.     

Testing the bases of ethical decision-making: a study of the New Zealand auditing profession

This paper reports on a survey of auditors in New Zealand which investigates the nature of the moral judgements they make on a series of problems with ethical dimensions. The framework adopted for this purpose is developed from earlier work which identifies a range of ethical principles which may be involved in business ethical decision-making. Auditors responded to a questionnaire which posed, firstly, several questions about the context of their ethical decision-making, and secondly, a series of vignettes elaborating problematical dilemmas which required the selection of one of four possible responses. Data was analysed to determine whether or not it confirmed previous findings in suggesting a predominant ethical orientation for auditors. The results were correlated with demographic variables in order to determine whether or not age, gender, position in firm and size of employee firm were significantly correlated to ethical response. The survey results, on the whole, confirmed the ethical orientation suggested by previous findings, but there were some unexpected results in three out of the ten vignettes examined. Although some correlations were found between the demographic variables and subject responses, the evidence of this survey does not strongly suggest a consistent significant correlation.