会计史研究领域内的一次新突破——《会计史研究》一、二卷读后感

任何事物都有它的起源和依以存在的环境.而符合人类生存与生产需要的事物如会计更有它的发生与发展的历史.史者,镜也,以古为镜,可知兴替,前事不忘,后事之师.这正是人们研究历史(包括通史、专门史、每门科学的发展史)的真谛.纵观我国史学大家,凡为世人称道,而其著作能流芳百世者,如西汉司马迁的<史记>130卷,东汉班固的<汉书>24卷,北宋司马光的<资治通鉴>294卷,以及现代范文澜主编的<中国通史>数卷,皆有一个共同特点,即:"史料翔实而丰富;立论深刻而公允."我之所以要向读者推荐郭道扬教授新著<会计史研究>(以下简称新著),就因为他以前所著<会计发展史纲>和<中国会计史稿>已经符合过去史学家治史的要求,因而使其声名鹊起,奠立了他在我国会计史学界无可取代的权威地位.今年,这部新著是在过去著作的基础上,又搜集了大量可贵、可信的史料,站在更高更广的层次上,进一步揭示会计和会计这门科学在中国和在全世界,从史前时代、后石器时代到工业经济社会,并展望知识经济社会的前景,以全新的视角,更翔实、更全面并更深刻地研究了它们的发展及其规律.这不能不说是郭道扬同志在会计史研究领域内的一次新的突破,为我国会计史研究树立了一座新的里程碑.     

近代金融史研究与现实的金融改革

金融历史科学属于社会科学的一个分支。研究金融历史同研究其他历史一样,离不开现实。历史是过去的现实,现实是将来的历史。通过史学研究,可使人们深刻认识过去和现在,从中总结正确的经验和教训,提高改造社会的能力。金融史学同其他史学一样,研究的目的在于运用金融历史知识,为金融工作服务,在当前即为现实的金融改革服务。近代金融史研究与现实金融改革的关系至为密切,有许多重要的历史经验可以借鉴。近代金融史包括两个方面的内容:一是半封建半殖民地金融史,简称旧金融史;二是革命根据地金融史,简称新金融史。党的十一届三中全会以来,在实事求是的思想路线指导下。     

浅析我国历史上官厅会计教育的演进

会计教育在会计学科建设中的突出地位已经得到会计学界的普遍认可,而对会计教育特别是我国历史上官厅会计教育进行深入研究的意义尤为显著。近几年来,会计学界在会计教育研究方面取得了丰硕成果,因此,作为会计教育主流的官厅会计教育则成为会计教育研究中不可忽视的重要组成部分。我国历史上官厅会计教育的研究是一个系统工程,在简要说明我国古代和近代官厅会计教育的基础上,对我国现代会计教育的发展及未来会计教育的发展趋势进行了展望,这对现代会计教育改革具有一定的现实意义。     

传承会计思想,追念会计先师,繁荣会计史学研究——中国会计学会第六届会计史学术研讨会暨杨时展先生学术思想讨论会综述

中国会计学会第六届会计史学术研讨会暨杨时展先生学术思想讨论会于2007年10月27日至28日在浙江省绍兴市召开.本次会议由中国会计学会会计史专业委员会主办,浙江财经学院、浙江省财政厅和浙江省绍兴市财政局承办.本次会议会计史专题研究和会计学家的学术思想研讨融为一体,以学术思想研讨而追念会计先师,以缅怀先师的品格、治学精神而促进学术思想的传承和交流,从而更好地达到了继承中国会计思想,激励后人从事会计学术研究及繁荣中国会计史学研究的目的.     

关于我国会计准则的历史演变与持续国际趋同的思考

<正>随着新企业会计准则的发布和实施,也随着入世后中国向着国际社会的深层融入以及现代国际会计格局的迅速演变,新一轮会计国际化高潮已经来临。中国会计改革史其实就是在国际化与"中国特色"的对立统一中而不断演化的历史。本文揭示了在改革的不同阶段上我国会计与国际会计"接轨"、"协     

革命根据地会计史与新中国会计发展研究——中国会计学会第九届会计史学术研讨会会议综述

<正>为总结会计发展的历史规律,促进会计史学术研究与交流的广泛开展,由中国会计学会会计史专业委员会主办,广东财经大学承办的第九届会计史学术研讨会于2015年12月17日在广州隆重举行。本次会议的主题是"革命根据地会计史与新中国会计发展研究"。来自海内外50多所高等院校,10多家科研机构和企事业单位的130余名代表参加了本次会议。围绕会议主题,与会代表分别就革命根据地会计史、近代会计史、会计史料收集与整理、会计未来发展与管理会计、审计历史与未来等五个分议题展开了充分而热烈的研讨。现将会议的主要内容及基本观点总结如下:     

会计史框架下的去全球化路径分析

会计全球化是随着国际贸易发展的历史,会计全球化路径从意大利启程,由英国完成现代会计的全球传播.之后美国的崛起持续带动全球化浪潮,会计走向了国际财务报告准则并被100多个国家和地区接受或趋同.金融危机打破了国际平衡,英国脱欧和美国大选引起了去全球化的讨论,会计可能面临去全球化挑战.去全球化路径可能始于美国,终于欧盟.中国应大力发展会计史研究,建设适合中国特色的会计准则,强化在国际准则制定机构的话语权.     

金融简史 原创 开篇语

"欲知大道,必先为史",这是清末启蒙思想家龚自珍的一句名言。意思是说,要掌握社会发展的"大道",必须首先研究蕴含着社会发展"大道"的历史。学一点金融史,了解史学,把握规律,从历史中汲取前进的智慧和经验,对于做好现代金融经济工作很有裨益。为此,《中国金融家》特推出一组关于简明金融史的报道,本期以《从先秦到晚清—货币篇》作为开篇,接下诸篇将陆续分期刊载面世。     

铁道业对现代会计理论的影响

中村万次教授是日本会计学界享有盛誉的会计学者,曾任日本会计史学会会长,现任神户商科大学名誉教授,四日市大学教授。著有《会计簿记学概论》、《折旧政策》、《资金计算论》、《会计政策论》、《英美铁道会计史研究》等著作。本文系《英美铁道会计研究》一书中有关近代会计理论源流部分的要义,分析了铁道业发展与现代会计理论形成的关系,作者1991年在日本会计史学会上以本文内容作大会发言。     

当前我国会计信息化发展存在的问题及对策研究

将现代信息技术运用到现代会计的实际工作中,就形成了现代的会计信息化.会计信息化提升了企业会计工作的工作效率,在现代激烈的市场环境中,是企业发展的关键所在.本文分析了当前我国会计信息化发展过程中存在的问题,并提出了促进我国会计信息化发展的几点对策,旨在加快我国企业会计信息化发展的速度,为企业的发展奠定基础.     

追寻会计学术灵魂 召唤会计理论良知——为《会计研究》创刊30周年而作

会计研究应具有思想性。目前中国会计研究思想性不够,具体表现为文献回顾工作薄弱、片面追求研究方法和单一风格的研究方式。《会计研究》应尽可能为发表具有思想性的会计研究论文提供方便。当前,会计研究正面临"范式革命"的挑战,信息化对传统会计理论已产生了致命冲击,会计理论界必须正视现实,认真负起责任,充分吸取信息化理论研究的有益成果,更新会计理论范式。     

Social accounting research: An Australasian perspective

This paper provides an insight into the nature and the extent of social accounting research being undertaken within Australasia. It demonstrates that Australasian researchers account for a significant amount of internationally published social accounting research, but emphasises that the research effort seems to be confined to a limited number of researchers perhaps reflecting a lack of ‘take-up’ in this area in terms of the scale of participation. Information is also presented about the relative propensity of journals within the sample to publish social accounting research, and identifies that ‘top tier’ accounting journals historically have not published social accounting research. The paper also considers various factors which seem to be impeding the ‘recruitment’ of new social accounting researchers.     

The ethics of accounting research

Doctoral students and many accounting professors and practicing accountants conduct theoretical or empirical accounting research. Human subjects have been recruited in increasing numbers to participate in behavioral and attitudinal accounting studies. However, the ethical obligations of accounting researchers to other researchers and readers, to subjects, and to participating organizations have received little attention. In this paper, the history of research ethics codes in other disciplines and the ethical obligations of accounting researchers are discussed. A tentative code of ethics is presented for the purpose of stimulating discussion about ethical issues in accounting research.     

仰望会计星空 静思会计发展

会计理论需要脚踏实地,更要仰望星空。仰望会计星空,时刻不忘会计本性,可以对会计理论与实践发挥动态矫正作用。会计如何切实履行人类经济文明进步导航仪与守护神的历史使命,东西方已有的会计实践已积累的丰富的经验与教训。认真面对并冷静分析现代会计发展至今的历史,审视中国传统会计所体现的独特风格,从而沉着应对信息化崭新社会、技术环境对会计发展形成的现实挑战。在中华民族伟大复兴实践中实现中国"会计强国"之梦,必须虔诚仰望会计星空,方能赢得中国会计发展的大政方略共识。     

Understanding the changes in accounting thought

Financial accounting and reporting are in the midst of one of the most significant revolutionary changes in modern history. The purpose of this paper is to provide a framework that will contribute to the dialogue surrounding these developments. We use Kuhn’s [Kuhn, T. S. (1970). The structure of scientific revolutions. Chicago, IL: The University of Chicago Press] framework on the theory of scientific revolution to describe how changes in the need for information, coupled with the lack of relevant accounting information, led to reporting anomalies that have spurred a revolutionary shift in accounting paradigms. We are moving from an accounting paradigm that existed in the age of an industrial economy to an accounting paradigm that fits the economy in an information age. This redirection has resulted in the following: a change in the conceptualization and application of relevance and reliability, an increased use of fair value versus historical cost measurements, a renewed emphasis on principles versus rules, and an evaluation of the composition of the basic financial statements.     

You Cannot Judge a Book by Its Cover: The Problems with Journal Rankings

Abstract

Journal rankings lists have impacted and are impacting accounting educators and accounting education researchers around the world. Nowhere is the impact positive. It ranges from slight constraints on academic freedom to admonition, censure, reduced research allowances, non-promotion, non-short-listing for jobs, increased teaching loads, and re-designation as a non-researcher, all because the chosen research specialism of someone who was vocationally motivated to become a teacher of accounting is, ironically, accounting education. University managers believe that these journal ranking lists show that accounting faculty publish top-quality research on accounting regulation, financial markets, business finance, auditing, international accounting, management accounting, taxation, accounting in society, and more, but not on what they do in their ‘day job’ – teaching accounting. These same managers also believe that the journal ranking lists indicate that accounting faculty do not publish top-quality research in accounting history and accounting systems. And they also believe that journal ranking lists show that accounting faculty write top-quality research in education, history, and systems, but only if they publish it in specialist journals that do not have the word ‘accounting’ in their title, or in mainstream journals that do. Tarring everyone with the same brush because of the journal in which they publish is inequitable. We would not allow it in other walks of life. It is time the discrimination ended.     

The winnowing away of behavioral accounting research in the US: The process for anointing academic elites

This paper reports the results of a study of the most prolific publishers in the four recognized most prestigious journals in accounting for the period 1963 through 1999. The focus is on learning whether the widespread perception that behavioral accounting research (BAR) has diminished in significance as a prominent paradigm in the US accounting academy has any validity and to identify whether a new generation of US BAR researchers is emerging to join the academic elite. Based on the characteristics of persons who have appeared as authors five or more times during the study period, it seems that BAR is in recession in shaping the US academic agenda in accounting. The power of successful individuals to shape the academic agenda as evidenced by service on editorial boards of prominent journals is dominated by those individuals who are graduates of a set of elite schools utilizing a neoclassical economics based research paradigm. The power of this group seems to be growing in the US. In spite of the interest in BAR among accounting doctoral students and faculty, it is not a pursuit that now leads to academic status, which, in turn, diminishes its potential contribution towards the shaping of the accounting academic agenda.     

Public Policy and Accounting Research: What Is to Be Done?

Abstract

Singleton-Green [2010. The communication gap: Why doesn't accounting research make a greater contribution to debates on accounting policy? Accounting in Europe, 7(2), 129–145] argues that a communication gap between researchers and those involved in public debates on accounting problems significantly reduces the impact of accounting research. A new ICAEW report, The Effects of Mandatory IFRS Adoption in the EU: a Review of Empirical Research, tries to bridge the communication gap on the subject that it covers. The report found not only a significant amount of relevant research, but also that its usefulness was limited in various ways. The paper makes a number of recommendations to researchers: they should point out any biases in the data they use, address some issues through field work, not assume that surrounding institutions are unchanged, be careful to understand the specific features of the countries they cover, investigate differences in previous research, and state the economic significance of their findings. The paper also makes recommendations for non-academic participants in public policy debates, including: they should actively promote relevant research, help researchers get access to information, and help ensure that researchers have the incentives to do what is needed to benefit public policy.     

Structuration theory in accounting research: Applications and applicability

Ever since Giddens’ structuration theory (ST) was introduced into the accounting literature some 25 years ago, it has strengthened its position as one of the major schools of thought used to explore accounting as organizational, social and political phenomena. The purpose of this study is to review how ST has been applied, and can be applied, in this sizeable literature. Overall, the review of some 65 published papers, suggests that not only has ST contributed to challenge the assumptions of ‘inherent and functional’ features of accounting systems per se characterizing mainstream research, but also to develop other alternative theoretical perspectives. However, our review also suggests several limitations. These include that the accounting community has not really worked as a collective to develop a structurationist understanding of accounting practices, and that most researchers remain largely uncritical to ST as a theory. We also find that accounting scholars have not yet developed a mutual understanding of how to interpret ST (i.e. there are conceptual unclarities and even inconsistencies), or how to apply ST methodologically in empirical research. Based on these limitations, and the identification of a number of ‘black spots’ in the literature, we suggest several directions for future scholarly effort.     

Twenty-one years of critical resistance—almost: A reflection

This is a paper presented to accounting researchers at the 20th annual research conference at the University of Wollongong. The conference was designed to promote accounting research employing alternative and qualitative research methodologies. The paper is a reflection on the history of the conference and presents a call to researchers to maintain the spirit of critique that was the original intention of the conference. It argues that research informed by poststructuralist philosophers is a most appropriate basis for such research.