Management accounting and corporate governance: An institutional interpretation of the agency problem

Challenging the dominant economic agency theory of corporate governance with a new discourse drawn from institutional theory, the paper analyses how management accounting is implicated in corporate governance. The proposed institutional theory of agency links the micro-institutions of the organization that are informed by the practices of management accounting with external institutional players and stakeholders. The paper identifies emerging narratives in which the management accounting profession has recognised a distinctive, post-Enron set of sensibilities. Although techniques drawn from strategic management accounting can be adapted to embed better corporate governance practices, the institutional theory of agency identifies tensions between the heroic CEO narrative and the routinization of strategy implicit in strategic management accounting.     

我国石油天然气会计准则国际协调探讨

以我国石油天然气会计准则《石油天然气开采》和国际财务报告准则《矿产资源的勘探与评价》为研究对象，从范围框架和内容方面对两个准则进行对比分析，并结合我国石油：无然气会计准则国际协调情况，对我国石油天然气会计准则国际协调策略进行探讨。     

美国高校会计的特征及其启示

传统上美国高校会计制度采用"双轨制"方法,私立大学遵从财务会计准则委员会的准则,公立大学采用政府会计准则委员会的准则,二者一般都采用"基金"会计核算方法.近年来,财务会计准则委员会和政府会计准则委员会制定的有关高校会计信息披露法规出现了融合的趋势,两类高校会计信息披露的内容开始向企业会计靠拢.我国高校会计改革应吸收美国已有的成果,应尽量缩小与企业会计的差别.     

人力资源会计模式评价及建议

尽管劳动者权益会计模式具有独特的优势,但其成本较高。如果我们通过新的制度安排降低劳动者权益会计模式的成本,则该模式将是最佳选择。     

论施工项目成本精细核算

工程项目成本精细核算对建筑施工企业成本管理具有相当重要的作用，它是建筑施工企业管理的基础和核心。章从施工企业角度分析了现阶段建筑施工企业在项目成本管理中存在的问题，研究了施工企业如何按照工程项目施工准备、施工、竣工结算的实施顺序，对项目进行成本精细核算的方法。     

Developing a Community of Practice: Michael Gaffikin and Critical Accounting Research

This paper demonstrates the role of a community of practice in academic endeavour, focusing on the influence of place and the role of thought leaders in guiding academic development. This is illustrated with reference to the influence of Emeritus Professor Michael Gaffikin in establishing a critical accounting community of practice at the University of Wollongong (UOW) through his PhD supervisions. Social network analysis (SNA) is used to visualize the 43 PhD supervisions undertaken by Gaffikin during his career, and subsequent PhD supervisions of his students, and students of those students. SNA illustrates the structure of relationships, and the paths through which scholars learnt from one another, which we combine with qualitative analysis of recollections, acknowledgments, and doctoral theses. We demonstrate the role of Gaffikin, as the intellectual thought leader, and UOW, as the intellectual place, in the development of the critical accounting community of practice. The development of critical accounting scholarship was a function of Gaffikin's intellectual and professional leadership, which he executed through PhD supervision, the annual Doctoral Consortium, and his direction at UOW. This paper highlights the importance of local communities for the development of research agendas, and the influence of PhD supervisors on the professional development of students.     

Cross‐Firm Real Earnings Management

Our analysis is rooted in the notion that stockholders can learn about the fundamental value of any firm from observing the earnings reports of its rivals. We argue that such intraindustry information transfers, which have been broadly documented in the empirical literature, may motivate managers to alter stockholders’ beliefs about the value of their firm not only by manipulating their own earnings report but also by influencing the earnings reports of rival firms. Managers obviously do not have access to the accounting system of peer firms, but they can nevertheless influence the earnings reports of rival firms by distorting real transactions that relate to the product market competition. We demonstrate such managerial behavior, which we refer to as cross‐firm real earnings management, and explore its potential consequences and interrelation with the practice of accounting‐based earnings management within an industry setting with imperfect (nonproprietary) accounting information.     

Setting consolidated reporting standards for local government

Under a corporatization trend, traditional financial reporting is generally considered unable to offer a complete view of the economic and financial activities of a group of public entities. Consequently, several reforms and standards have been introduced related to consolidated financial reports. Through interviews with key actors, the authors analysed the normativity process for issuing consolidated reporting standards for local governments in three European countries: Italy, Spain, and Sweden.     

Sex role socialization and perceptions of student academic dishonesty by male and female accounting faculty

We examine differences between male and female accounting faculty members’ perceptions of academic dishonesty and their uses of controls to prevent academically dishonest behaviour. We use socialization concepts to motivate our examination of these differences. Specifically, we find that females generally perceive academic dishonesty to be a more significant problem than do males, females see individual incidences of academic dishonesty as more frequent and more significant than do males, and female academics report they exercise controls to prevent academic dishonesty more frequently than do male academics. These findings are consistent with differential sex role socialization for women and men. We also find that male and female accounting academics’ perceptions converge with professional training and teaching experience, suggesting moderating impacts of professional and/or organizational socialization on perceptions of academic dishonesty. Lastly, we document some differences in how male and female accounting academics respond to known incidences of academically dishonest behaviour.