会计职业判断框架构建研究

判断是为不确定性事项寻找结论的行为,会计职业判断是会计及其他相关人员对结果不确定的交易或事项,根据会计准则和其他相关规定,结合事件性质、特点和经济实质等,所做出的判断和决策。会计职业判断是会计准则执行机制建设的关键环节,是影响会计信息质量的重要因素。高质量的会计职业判断需要构建完整的会计职业判断框架作支撑。文章在对会计职业判断构成要素和逻辑关系展开深入研究的基础上,尝试从会计职业判断主体、判断客体、判断标准、判断环境和判断程序等方面构建会计职业判断框架。     

浅析我国中小企业会计服务外包

国际数据公司在一份研究报告中提出,2008年全球财务和会计外包市场规模已达到470多亿美元,可见,会计服务外包得到了迅猛的发展。而在我国,会计服务外包还处于初步发展阶段。为此,结合我国中小企业的特点,就会计服务外包对中小企业发展的必要性、中小企业会计服务外包存在的问题及对策等方面进行探析,并展望了会计服务外包未来在我国的前景。     

The Advantage of Hybrid Split Ads Over Uninterrupted Ads and How to Augment it

Split ads involve presenting advertising information as two separate and distinct parts, such as when two short commercials for a given brand are separated by other television content. An emerging form of the split ad strategy combines a short ad in one medium with a second short ad that appears in a completely different medium. Two studies investigate the relative effectiveness of such hybrid split ads. In particular, we explore a form of the hybrid split ad strategy that is gaining in popularity and that involves combining an ad in a traditional medium with an addendum ad on a web site. Results of Experiment 1 indicate that a hybrid split ad can produce more positive attitudes toward an advertised product than a traditional uninterrupted ad. This seems to occur, because the hybrid split ad focuses particular attention on information contained in its latter half. In Experiment 2, we further show that varying the difficulty with which the latter half of a hybrid split ad is accessed can enhance the amount of added weight given to information in its latter half and can thus further enhance attitudes.     

Ethical limits to the intrusiveness of online advertising formats: A critical review of Better Ads Standards

ABSTRACT

This article argues that advertising ethics, traditionally focused on ad contents and vulnerable audiences, should be also applied to ad format intrusiveness. The increasing appearance of highly intrusive advertising formats resulted in an extraordinarily growth of ad blocking systems. To fight the economic costs of the ad blocker phenomenon, the most relevant agents of the industry have created a never seen Coalition for Better Ads including marketers, publishers, and agencies worldwide. This article analyses the experiments carried out by the Coalition to create Better Ads Standards establishing the limits of ad format intrusiveness to be implemented worldwide by means of self-regulation. Based on classical and current approaches to advertising ethics, this work explains that highly annoying ads should not only be banned for practical reasons but for overpassing ethical limits in terms of respect for the persuadee, equity of the persuasive appeal, and social responsibility for the common good. A basic exploratory replication study is presented to simulate further research on the ethical limits of intrusive advertising. Establishing which ad formats are allowed to continue and which ones should gradually disappear is such a relevant process for many stakeholders that it requires further discussion by consumers and scholars.     

电算化会计信息对电算会计核算方法及发展趋势的影响

会计是一个信息系统,会计信息处理从手工发展到电算化是会计操作技术和信息处理方式的重大变革。电算化会计信息处理是以电子计算机为计算工具,具有数据处理自动化、账务处理一体化、信息处理规范化、会计存储磁性化等特点。运用电算化,可提高会计信息的质量和会计工作的效率,促进会计工作职能的转变,改变了会计信息处理和使用的方式和方法。     

论战略管理会计对传统管理会计的突破

战略管理会计是一支新兴的会计学分支学科,较之传统管理会计有着进一步的发展。即战略管理会计是外向型的信息系统;战略管理会计着眼于企业的长远目标和整体利益;战略管理会计提供了与战略管理相关的多样化信息;战略管理会计对管理会计人员的职能和素质提出了更高的要求;战略管理会计是一种全面性、综合性的风险管理;战略管理会计采用战略性的业绩评价。     

Identification of Web User Segments Based on Beliefs about Online Ads

Online advertising has been one of the fastest growing industries worldwide, due to the increased number of Internet users. From the perspective of marketing management, identifying the profile of web users who click online ads will enable designers to create better online advertising campaigns. Hence, the main objectives of this article are (1) to segment web users based on their beliefs about online ads, (2) to identify personality traits of each segment, and (3) to investigate attitudinal and behavioral differences across segments about online ads. Data were collected through an online survey and by using cluster analysis, web users were segmented into three groups based on their beliefs about online ads: “Supporters,” “Neutrals,” and “Opponents.” Personality trait differences as well as attitudinal and behavioral differences among three segments were examined and significant differences were found in terms of their personality traits, such as variety seeking, market mavenism, and innovativeness.     

GME服务模式下的中介组织专业市场集聚

GME服务模式需要同时实现政府对中介组织的有效引导、中介组织自身的成长和为中小企业提供的中介服务的多样化。中介服务交易特性决定了在GME服务模式下的规制结构应选择“三方规制”,而有管理的中介组织专业市场作为该规制的组织实现形式可以保证GME服务模式的有效运行。     

新会计准则对会计教学方法的影响与对策

新企业会计准则的发布,对会计人员的职业判断能力提出了更高的要求,也对会计教育理念和会计教学方法带来了巨大的影响和冲击.新会计准则的实施对现行会计教学方法的影响体现在对会计专业教师、学生专业应变能力的培养、动手能力的培养以及学生专业素质的培养等方面.改进现行教学方法,应更新会计教学观念,注重实践教学环节,提高学生解决实际问题的能力,加强会计职业道德教育,完善会计职业判断,将职业判断贯穿整个会计教学,使学生树立职业判断意识,养成职业判断的思维习惯,以适应市场经济多变的要求.     

会计服务业服务创新模式的多案例研究

通过创新提升我国会计服务业的行业竞争力是迫切的现实需要,创新模式的研究是创新研究的基础,而现有服务创新模式缺乏应有的理论支撑。本文按照多案例研究方法,采用扎根理论的方法分析案例资料,对会计服务业的服务创新模式进行了探索性研究,得出先导型服务创新模式和反应型服务创新模式两类典型的服务创新模式,并对其内涵和特征进行深入剖析,还揭示了两类模式之间的相互关系和作用。本文为会计服务业的创新活动提供了直接的指导,并扩展了服务创新模式的研究。     

会计诚信问题研究在会计理论体系中的定位

会计行为研究是整个会计理论体系中不可缺少的一个分支,是会计信息对传统财务报告的一种补充,不同的会计行为产生不同的价值观、不同的抱负水准、不同的兴趣。会计诚信问题已成为当今经济发展中的痼疾。会计诚信问题研究应该定位于会计行为理论,只有优化和规范了会计行为,才能从根本上治理会计诚信缺失这一重大经济问题。     

中国广告的“治愈系”实现

"治愈系"产生发展于日本,但从人类渴望慰藉的本能出发,具有很大的普世价值。它既是一个文化产业,又可以作为广告的诉求手段之一。文章通过探究"治愈系"的产生根源和中日两国文化及市场环境的差异,提出了对"治愈系"文化进行本土化的操作过程中应当注意的问题,即理解中国国情和文化特征,参考国内广告环境,将"治愈系"文化作为广告诉求手段时不失其原本的意义。     

会计国际化对会计监管的影响及其对策

会计国际化对会计监管的影响是双面的。从短期来看,会计国际化给会计监管带来了挑战。从长期来看,会计国际化对会计监管具有一定的促进作用。会计监管必须要适应会计国际化的要求,从而保证会计国际化的成果得以实现。当前,要完善相关基础制度以加强会计监管,并加强国际合作,以实现会计准则国际化向真正的会计国际化的转变。     

按属权原则核算美国服务贸易差额

在分析美国服务贸易的跨境贸易数据、附属机构销售数据和公司内贸易数据内涵基础上,依据贸易平衡的属权核算原则,提出对美国服务贸易平衡进行全面核算的方法和模型,并进行实证研究。     

The Impact of Professional Commitment and Anticipatory Socialization on Accounting Students’ Ethical Orientation

The accounting profession has emphasized the need for ethics education in the accounting curriculum. The current study examines professional commitment and anticipatory socialization, operationalized by perception of financial reporting, as possible determinants of Accounting students’ ethical perceptions and intentions. Accounting students with higher levels of professional commitment and higher perception of the importance of financial reporting were more likely to perceive questionable actions as unethical and less likely to engage in such actions compared to those students with lower commitment and lower perception of financial reporting. The results have implications for accounting instructors and accounting employers as they socialize students in the accounting profession at this early stage.     

Demographic Correlates to Loyalty in Frequently Purchased Consumer Services

This research examines eight commonly purchased services to determine whether demographics arc associated with consumer loyalty to those services, both individually and collcc- tively. The nature of service loyalty is briefl discussed and some important distinctions between it and brand I' oyalty are identified. Findings indicate that, like brand loyalty, service loyalty has some demographic correlates, but they are few and weak. I.Iowever, when strong loyalty is examined, some consistent patterns result. Implica- tions for services marketers are reviewed.     

会计估计变更对盈余的影响分析

企业在融资、规避特别处理及经营管理等动机的驱使下,利用会计估计变更,进行盈余管理、报表粉饰甚至利润操纵,会产生严重的经济后果,损害相关者的利益。规范企业会计估计变更行为,减少企业利润操纵空间,对促进证券市场乃至整个市场经济的健康发展,具有一定的理论及现实意义。企业应从调整固定资产推销额,计提资产减值准备上消除会计估计变更对盈余的影响,从完善会计准则,加大披露责任与惩罚力度等方面入手,加强会计估计的规范化管理。     

论构建会计监管体系的有效途径

会计信息失真是一个国际性、历史性的问题,也是世界各国当前需要着力解决的重大问题.近年来,我国不断出现的会计信息失真现象,已暴露出我国在会计监管上的严重问题.构建政府监管、企业内部监管和社会监管的三位一体会计监管体系是预防会计信息失真的有效途径,政府应加强对会计工作的监管,完善会计监管的相关法律体系,建立健全公司内部控制制度,充分发挥新闻媒体对会计信息的监督作用,实现会计信息的真实可靠.     

An Empirical Investigation of the Pricing of Professional Services (As Applied to Public Accounting)

Recently there has been escalating interest and attention focused on services marketing in marketing literature. Professionals, in particular, face additional marketing challenges because they have both an increased need and an increased ability to market their services. Yet, the pricing of professional services as an area of investigation in marketing has not been adequately researched. This paper examines the pricing issue in the context of public accounting services. The empirical investigation utilizes a multivariate approach to describe and quantify the fee structure of public accounting services. Empirical findings and then managerial implications are discussed.     

WTO与中国会计信息服务市场发展策略

中国加入WTO,将直接融入国际经济一体化的进程中,对会计行业而言,入世就意味着开放会计信息服务市场．WTO关于会计服务贸易的相关规定,要求中国所有的会计服务壁垒都需清除。中国会计服务业(注册会计师行业)在走向世界的同时,世界也将走进中国,中国会计信息服务市场国际化势在必行,这将使中国会计信息服务市场的职业环境发生巨大的变化,机遇与挑战并存。中国的注册会计师行业要在激烈的国际竞争中求得生存与发展,加强会计信息服务市场的规范化建设显得尤为重要与紧迫。