This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountab...This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention of researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards the discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses. By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and presentation of trustful information have been seriously undermined.展开更多
According to the concept of corporate governance, we deduce four principles of corporate governance cost. There are （1）any cost caused by relative activities from separation between property right and management rig...According to the concept of corporate governance, we deduce four principles of corporate governance cost. There are （1）any cost caused by relative activities from separation between property right and management right must be reckoned in corporate governance cost; （2）cost of activities in the cross area in which governance activities or other activities cannot be distinguished should be reckoned in relative cost according with characters of the main operational activities; （3）cost caused by corporate governance activities of external ＂Stake Holder＂ also should be reckoned in corporate governance cost. After thorough analysis of the above three principles, we define corporate governance cost as the cost caused by governance activities from separation between property right and management right as well as those originated from external stakeholders. Its boundary accords with the boundary of accountant mergence report forms. We briefly offer some analysis methods of corporate governance cost and some advices of disclosure of relevant information.展开更多
To warn the cascading failures caused by cyberattacks(CFCAs)in real time and reduce their damage on cyber-physical power systems(CPPSs),a novel early warning method based on attack gains and cost principle(AGCP)is pro...To warn the cascading failures caused by cyberattacks(CFCAs)in real time and reduce their damage on cyber-physical power systems(CPPSs),a novel early warning method based on attack gains and cost principle(AGCP)is proposed.Firstly,according to the CFCA characteristics,the leading role of attackers in the whole evolutionary process is discussed.The breaking out of a CFCA is deduced based on the AGCP from the view of attackers,and the priority order of all CFCAs is then provided.Then,the method to calculate the probability of CFCAs is proposed,and an early warning model for CFCA is designed.Finally,to verify the effectiveness of this method,a variety of CFCAs are simulated in a local CPPS model based on the IEEE 39-bus system.The experimental results demonstrate that this method can be used as a reliable assistant analysis technology to facilitate early warning of CFCAs.展开更多
文摘This essay explains why cost accounting, ethical accountability, and accounting principles are interrelated concepts. During the past two decades, the relationship between accounting systems and discharge of accountability has increasingly drawn the attention of researchers. However, researchers have shown a marginal interest in the inclusion and examination of the theme of cost accounting, and in particular, no interest has been oriented to explore the potential role of cost accounting in serving presentation of the trustful cost information as regards the discharge of accountability. In this essay, we will reason that the traditional discourse of cost accounting is fundamentally different from the managerial discourse of cost accounting. The traditional cost accounting is built upon the ethical, legal, professional, and principle-based discourses. By exploring the differences between the two cost accounting discourses, this essay will reduce the effect of current skeptical views with which quality of our academic education, relevance of our research, and our understanding of the potential role of cost accounting in serving the provision and presentation of trustful information have been seriously undermined.
文摘According to the concept of corporate governance, we deduce four principles of corporate governance cost. There are （1）any cost caused by relative activities from separation between property right and management right must be reckoned in corporate governance cost; （2）cost of activities in the cross area in which governance activities or other activities cannot be distinguished should be reckoned in relative cost according with characters of the main operational activities; （3）cost caused by corporate governance activities of external ＂Stake Holder＂ also should be reckoned in corporate governance cost. After thorough analysis of the above three principles, we define corporate governance cost as the cost caused by governance activities from separation between property right and management right as well as those originated from external stakeholders. Its boundary accords with the boundary of accountant mergence report forms. We briefly offer some analysis methods of corporate governance cost and some advices of disclosure of relevant information.
基金supported by the National Key Research and Development Program of China(No.2017YFB0903000)National Natural Science Foundation of China(No.61471328)Natural Science Foundation of Tianjin City(No.15JCQNJC07000).
文摘To warn the cascading failures caused by cyberattacks(CFCAs)in real time and reduce their damage on cyber-physical power systems(CPPSs),a novel early warning method based on attack gains and cost principle(AGCP)is proposed.Firstly,according to the CFCA characteristics,the leading role of attackers in the whole evolutionary process is discussed.The breaking out of a CFCA is deduced based on the AGCP from the view of attackers,and the priority order of all CFCAs is then provided.Then,the method to calculate the probability of CFCAs is proposed,and an early warning model for CFCA is designed.Finally,to verify the effectiveness of this method,a variety of CFCAs are simulated in a local CPPS model based on the IEEE 39-bus system.The experimental results demonstrate that this method can be used as a reliable assistant analysis technology to facilitate early warning of CFCAs.
