成果法与完全成本法孰是孰非——兼评我国《企业会计准则第27号——石油天然气开采》

勘探支出的会计处理是油气会计核心问题,两种基本方法———成果法与完全成本法孰是孰非在美国争论了很长时间至今未果。本文对美国油气会计发展、成果法和完全成本法的对抗与对峙、相关理论和实证研究成果进行梳理,在此基础上对我国新颁布的油气准则进行分析与评价,提出改进建议。     

Augmented reality experiences and sensation seeking

Studies about augmented reality (AR) largely discuss the design of applications and adoption behaviours of the AR system. Attempts to understand user experiences with AR are scarce, especially in the field of tourism. This paper contributes to this gap by identifying travellers' experiences with AR applications when obtaining travel information. More specifically, this study applied the concept of sensation-seeking to segment travellers to better understand their AR experiences. An online questionnaire was designed and completed by a sample of 1042 study participants who all used an AR app in the course of this study. The results demonstrate the applicability of sensation-seeking to explain heterogeneous AR experiences. Of the four sensation-seeking elements, experience-seeking and boredom-susceptibility were identified as key elements to classify the travel groups in the context of AR applications. Managerial implications for tourism marketers are suggested.     

让高校创业孵化园成为大学生成功创业的助推器——基于在常州本科高校大学生创业现状的调查分析

依托大学生创新创业训练计划项目,对大学生创业现状进行调查,以期高校政府协作建设好大学生创业孵化园,让有创业意愿、优质创业项目的大学生进驻高校创业孵化园,通过孵化园良好的政策支持、场地优惠、环境氛围、资金筹措、技术指导、管理服务等助推大学生创业成功。     

Auditor Experiences,Accounting Firm Size,and Client Ownership

This study investigates whether accounting firms match the experience level of individual auditors with the risk level of clients in order to control audit risk. We find that accounting firms tend to assign more experienced auditors to non-state-owned clients that typically have higher tendency to engage in earnings management. Such an assignment pattern is more pronounced for non-Big 4 accounting firms. Further analysis suggests that auditors＇ experience helps reduce clients＇ earnings management level, proxied by abnormal accruals, and thus improves the audit quality. This study enriches the literature on the allocation of human resources and the risk control mechanism in the audit services industry, which has been seldom explored in prior studies.     

Factors affecting successful innovation by content-layer firms in Korea

Technological convergence is changing the division of industries from vertical to horizontal; it has also made user participation easier in information and communication technology industries. To understand this situation, it is necessary to identify the causes of successful innovation. In this research, factors affecting successful innovation by mobile and Internet contents firms were tested from the viewpoint of user-involved innovation. The results show that active user participation in the innovation development process is very important. In addition to being useful to firms, this study points out the need for policies that support users to policy makers.     

Editorial

This article examines the moderating effect of institutional distance on the relation between personal experiences of chief executive officers (CEOs) and entry mode choice. Hypotheses are tested with data on 156 foreign direct investments made by west-European multinational enterprises in 10 central and eastern European economies in the 1992–2002 period of transition. Two demographic features are examined: CEOs’ age and international experience. The results provide support for the theory that the impact of CEOs’ experiences on the entry mode choice is conditional on the institutional distance between home and host countries.     

Driving Goal-Directed and Experiential Online Shopping

Goal-directed and experiential online shopping are two general categories of consumer behavior on the Internet. Internet stores promoting online transactions may face challenges regarding how to satisfy distinct online shoppers. This study develops a dual-state of cognitive and affective reactions to online services and flow experiences to predict goal-directed and experiential online consumer behavior. This survey mailed 300 questionnaires to a random sample of volunteers with substantial online shopping experience. Of these, 150 samples were returned for data analysis. Empirical results from the survey indicate that the dual-state of online services is more appropriate for assessing goal-directed purchase intentions than for examining the willingness to purchase experientially. In contrast, the dual-state of flow experiences is better at assessing goal-directed purchase intentions and the willingness to purchase experientially. Finally, this study features implications for academics and practitioners.     

Adventures,auctions and aspirations: Illuminating shifts,tensions and contradictions in consumers' leisure shopping experiences

Drawing upon the work of Simmel ([1907–1911] 1971) and other socioculturally oriented theoreticians (e.g. Campbell 1987; Thompson et al. 1994), this paper illuminates the composite and dynamic character of leisure shopping. Using three overarching themes – the adventure, the auction and the aspiration – the paper illustrates that leisure shopping experiences comprise a synthesis of opposites, involving dynamic shifts between for example spontaneity and control, delight and disappointment, dreams and fantasies as well as rational calculations and purposive planning. Leisure shopping is thus described as a form of rational recreation (Lash and Urry 2002), where consumers seek pleasure in highly rationalized ways.     

红色旅游成功因素分析

在我国,发展红色旅游具有得天独厚的优势和特殊重要的现实意义与深远的历史意义。红色旅游在我国之所以能够取得成功,关键在于红色旅游在我国具备快速发展的条件,满足了各种目标需求,得到全社会的强势推进。     

Managing customer experiences in online product communities

Many companies have established online product communities or forums as a vehicle to extend product support services to their customers. Customers' interactions in such online forums with peer customers and vendor representatives resolve their product-related queries as well as inform on their product purchase decisions. Despite the significance of such interactions, there has been limited theoretical attention so far on how companies can manage customer experiences in online product communities. Drawing on theories and concepts from diverse areas including computer-mediated communication, consumer psychology, and online communities, this study proposes a four dimensional construct - Online Community Experience (OCE) - to capture customer experiences in such online product communities, and examines its impact on customer attitudes regarding the product, the company, and the quality of service. Data collected from customers in online product forums offered by four companies is used to test the study hypotheses. Implications for research on online consumer behavior and marketing are discussed.