论中国审计准则由规则导向到原则导向的转变

中国注册会计师行业整体业务素质较高而职业道德水平令人堪忧，因此，规则导向的审计准则越来越不适应注册会计师行业的发展，中国选择原则导向审计准则的时机已经成熟。本文首先对此进行了分析，随之分析了中国选择原则导向审计准则的重要意义。最后提出原则导向审计准则的主要内容。     

美国会计准则模式的变迁及启示

通过回顾美国会计准则模式由原则到规则再到原则导向的发展历程,指出原则导向的会计准则模式是大势所趋。但具体到特定国家的特定时期,会计准则模式应该与一国的国情有机结合起来,无论"原则导向"还是"规则导向",只要契合于其赖以存在的会计环境,都是合适的。     

The influence of relation-based and rule-based regulations on hiring decisions in the Australian and Hong Kong Chinese cultural contexts

Investigation of the cultural factors that may influence the employment decisions of managers is of increasing importance in the global business environment. The purpose of this research is to examine whether particularistic ties based on friendship influence hiring practices in relation-based (Hong Kong Chinese) and rule-based (Australian) cultural contexts. Three studies were conducted to examine this research question. Results indicate that friendship-based particularistic ties, specifically guanxi and mateship, can influence hiring decisions in both relation- and rule-based cultural contexts. The results of the studies have implications for human resource managers with regards to staffing organizations operating in different cultural contexts.     

Ethical Issues in Financial Reporting: Is Intentional Structuring of Lease Contracts to Avoid Capitalization Unethical?

Under present accounting rules, lessees frequently structure contracts for leased assets, in situations where they enjoy benefits similar to outright ownership, in a way that keeps both the leased assets and related liabilities off their books. This method of accounting creates off-balance sheet financing and is called operating lease accounting. The paper debates the ethicality of intentionally structuring lease contracts to avoid disclosing leased asset and liability amounts and describes the “slippery slope” of rule-based accounting for synthetic leases and special purpose entities, that, in the author’s opinion, led to the accounting debacles at Enron and other companies. The ethical intent that is implicit in the Securities and Exchange Commission and Financial Accounting Standards Board regulations is discussed and suggestions for improving the ethicality of financial reporting are provided. Thomas J. Frecka is the Vincent and Rose Lizzadro Professor of Accountancy at the University of Notre Dame. He teaches financial reporting and accounting fraud courses.     

Expanding the magic circle – gamification as a marketplace icon

ABSTRACT

This article explores the gamification trend sweeping the globe promising increased engagement and motivation, in practically any industry, context and culture, based on a stratagem of “game design elements in non-game contexts,” which is its most quoted definition [Deterding, Sebastian, Miguel Sicart, Lennart Nacke, Kenton O'Hara, and Dan Dixon. 2011. “Gamification – Using Game-Design Elements in Non-Gaming Contexts.” Paper presented at the CHI EA “11 proceedings of the 2011 annual conference extended abstracts on Human Factors in Computing Systems, Vancouver, BC, May 7–12.]. The rise of gamification as marketplace icon is examined and particularly claims that position gamification as the manifestation of a wider societal transformation into playful societies – a “ludic turn.” Many of these grandiose statements are the result of ahistoricity and ambiguity regarding the definition of gamification. Based on game philosophy, game studies and gamification research this article posits gamification as an emergent perspective, as distinct conceptualisation, on the rule-driven organisation of sociotechnical management systems that reference “games.” Of particular importance is the role of rules. Examples such as Frequent Flyer Programmes and Foursquare are analysed according to the player/consumer positions they bestow, which are explored from participatory, co-creational, critical and game philosophical perspectives. Conclusively, a “gameful” perspective of rule-generated goal-oriented behaviour, or “playful” perspective of instinctive and limitless fun, shed two challenging perspectives on the interpretation of gamification in the marketplace.     

Qualitative representations of negotiations: Tutorial on a rule-based approach

This article introduces a logic-based approach for structuring and representing negotiation problems and for supporting negotiators. It is argued that rule-based formalism allows for integrating decision-making aspects unique and specific to negotiations with general reasoning mechanisms based on rationality postulates. The discussion of the rule-based systems and its application to negotiation modeling and support is preceded by an outline of qualitative and quantitative approaches to problem representation and reasoning, and an overview of predicate calculus. The advantages and disadvantages of rule-based systems and their ability to capture complex negotiation decision processes and reasoning are also given.     

转型时期家族企业治理模式选择的政治经济学

文章分析了中国转型时期家族企业治理模式的选择.家族企业究竟采用关系型治理还是采用规则型治理取决于其对两种治理模式的收益和成本的权衡,市场作用和地方政府作用会对这种权衡产生影响.我们在理论模型基础上的比较分析表明,在某些条件下地方政府的作用会使得家族企业在治理模式上更容易倾向于选择关系型治理,而在另一些条件下地方政府的作用会使得家族企业在诒理模式上更容易倾向于选择规则型治理,这反映了家族企业治理模式选择的政治经济学.     

基于规则型挖掘的油料装备知识发现研究

在基于知识的油料装备设计过程中,利用知识发现的方法实现油料装备知识的自我繁衍,对丰富油料装备知识库,提高油料装备的自动化设计水平具有重要意义。运用规则型挖掘技术中的Apriori算法挖掘出油料装备功能性需求数据中的关联规则,并将其存入知识库。这些关联规则,直接揭示了隐含在油料装备功能需求数据间的规律,为油料装备的功能设计决策提供了依据。     

Ethics and the Auditing Culture: Rethinking the Foundation of Accounting and Auditing

Although the foundation of financial accounting and auditing has traditionally been based upon a rule-based framework, the concept of a principle-based approach has been periodically advocated since being incorporated into the AICPA Code of Conduct in 1989. Recent high profile events indicate that the accountants and auditors involved have followed rule-based ethical perspectives and have failed to protect investors and stakeholders – resulting in a wave of scandals and charges of unethical conduct. In this paper we describe how the rule-based traditions of auditing became a convenient vehicle that perpetuated the unethical conduct of firms such as Enron and Arthur Andersen. We present a model of ten ethical perspectives and briefly describe how these ten ethical perspectives impact rule-based and principle-based ethical conduct for accountants and auditors. We conclude by identifying six specific suggestions that the accounting and auditing profession should consider to restore public trust and to improve the ethical conduct of accountants and auditors.