Broadening management accounting education: more theory,more practicality ∗

There are two widespread beliefs among management accountants. Management accounting should be practical, and education for doing the job the management accountant actually does should include topics which would require extensive training in theory. The two beliefs are not inconsistent. Management accounting education starting from theory and moving to its application could be far more practical than education without theory in applying predefined techniques.     

A Note on Laurence Seidman’s Article

Mihail Manoilescu was among the foremost intellectual figures of the interwar period in Romania. He was known as a politician and central banker, as well as an economist. From the very beginning of his theoretical and practical career, or at least from the late 1920s onward, Manoilescu’s ideas and theories (especially his corporatist theory) were marked by clear continuity and consistency based on the theory of protectionism grounded on productivity differences. By developing his model — an alternative to the theory of comparative advantage — Manoilescu endeavored to show the need for protectionist measures to promote the development of peripheral countries. His defense of protectionism is usually presented as clumsy and founded on an incorrect method, even if he is often recognized as the forerunner of the theory of unequal exchange and the dependency theory. Few scholars note the similarity of Manoilescu’s theory with Karl Marx’s labor theory. This paper contributes to validating Manoilescu’s conclusions, the soundness of which we test here by reconstructing the theory from a Marxian perspective. A reconstruction of this type offers new possibilities of evaluating his theory and a better understanding of its contributions and limitations.     

基于协同理论的社会服务创新及其供给模式选择

基于协同理论的视角，综合考虑供给模式的可操作性，以社会服务供给主体的联合情况为划分依据，社会服务供给模式可以构建为政府—企业型、政府—非营利组织型、政府—初级群体型、政府—企业—非营利组织型、政府—企业—初级群体型、政府—非营利组织—初级群体型、政府—企业—非营利组织—初级群体型。供给主体需要扮演社会服务的组织者、资源提供者、生产者等角色，但在各类供给模式中，每种供给主体所扮演的角色都存有差异，需要根据实际情况，分门别类地进行梳理。     

从逃避自由到真正的自由——弗洛姆的性格结构理论初探

弗洛姆从资本主义的发展历史看到,追求个性自由和解放促进了资本主义的发展,而发展了的资本主义又使人产生了孤独和焦虑感,人们为了摆脱这种焦虑感最终选择了逃避自由。人要真正获得自由就必须建立完善的性格。社会主义道德建设应引导人们积极培养生产性性格,从而促进人与社会协调、和谐发展。     

Choice Modelling Approaches: A Superior Alternative for Environmental Valuatioin?

In this paper, we examine some popular 'choice modelling' approaches to environmental valuation, which can be considered as alternatives to more familiar valuation techniques based on stated preferences such as the contingent valuation method. A number of choice modelling methods are consistent with consumer theory, and its focus on an attribute‐based theory of value permits a superior representation of many environmental management contexts. However, choice modelling surveys can place a severe cognitive burden upon respondents and induce satisficing rather than maximising behavioural patterns. In this framework, we seek to identify the best available choice modelling alternative and investigate its potential to 'solve' some of the major biases associated with standard contingent valuation. We then discuss its use in the light of policy appraisal needs within the EU. An application to the demand for rock climbing in Scotland is provided as an illustration.     

WAGE‐RISE CONTRACT AND QUANTITY COMPETITION WITH PROFIT‐MAXIMIZING AND LABOUR‐MANAGED FIRMS

This paper examines the behaviours of a profit‐maximizing firm and a labour‐managed profit‐per‐worker‐maximizing firm in a two‐stage quantity‐setting model with a wage‐rise contract as a strategic commitment. The paper then shows that there exists a unique equilibrium that coincides with the Stackelberg solution where the profit‐maximizing firm is the leader and the labour‐managed firm is the follower.     

恩格尔定律:理论与检验

恩格尔系数作为衡量居民生活水平的重要指标,其理论基础是恩格尔定律。作为实证性定律,恩格尔定律并没有严格的理论推理,其在我国的应用也受到一些质疑。本文基于效用函数假设和马斯洛层次需求理论,对恩格尔定律进行了理论推导;并利用省际面板数据(1981～2010)对模型进行了检验,结果表明恩格尔定律在我国是成立的。因此,使用恩格尔系数评价和比较我国居民生活水平是可靠的。     

对管理会计的两个评价

本文在对管理会计实践运用和理论研究考察的基础上 ,得出两个基本评价 :一是在实践运用中“用非所书” ,二是在理论研究上“书非所用”。基于管理会计理论和实践的严重背离 ,使我们有必要对其进行重大变革 ,它必须回归到“成本管理”这条道上来 ,而不是其它。     

项目投资评价中期权理论的应用

本文通过引入期权理论和贝叶斯理论,弥补传统的项目投资决策方法的不足之处,提出了种改进的期望净现值法。