A Study of Accounting English from the Perspective of Function Plus Loyalty Theory

In recent years, the study of English for special purpose(ESP) has been focused by different scholars. In the research of ESP, the study of accounting English has aroused interests of different researchers. This paper will study accounting English from the perspective of translation theory—Function Plus Loyalty Theory. The research presents that the rules can be applied to accounting English.

Unlocking the Network Traffic Password of the Sudden Popularity of Oriental Selection:Consumer Behavior Decision-Making Mechanism Based on Mental Accounting Theory

This paper explores the decision-making mechanism of the consuming behavior hidden behind the sudden popularity of the Oriental Selection Company in terms of the mental accounting theory.Firstly,according to the“Non-alternative”characteristics of mental accounting,this paper expounds how the strategy of the bilingual live-streaming of Oriental Selection promoters stimulates consumers’desire to buy the advertised products and services whilst using the utility theory of mental accounting to analyze how Oriental Selection promoters improve consumers’acquisition utility and total utility.Secondly,we sum up the successful experiences of Oriental Selection:The live-streaming industry should apply the theory of mental accounting in effectively overcoming the shortcomings of the live-streamed marketing by stimulating consumers’desire and influencing their decision-making behavior through the streaming of content that triggers them to make purchases.This is achievable by abandoning the traditional ways of loudly urging consumers to buy goods.Finally,this paper puts forward some suggestions on how to use the mental accounting theory in promoting sustainable consumption and points out the prospects for Oriental Selection.

Accounting Scandals:Beyond Corporate Governance

Accounting scandals are becoming perpetual in nature.They range from the ancient Mesopotamia,to the South Sea Bubble of 1720,to the famous Enron of 2001,down to Parmalat,Tesco,and Toshiba of today.The series of accounting scandals that have occurred in the last two decades calls for a greater concern by the accounting profession.The accounting scandals that have occurred in this 21st century alone have shown that there is a need to look beyond corporate governance in the fight against financial deception.In this paper,we argue that even in the face of the Sarbanes-Oxley Act(SOA)of 2002 and other regulations around the world that are targeted towards effective corporate governance,accounting scandals have never ceased to occur.Most of the legislations that have been passed in recent times were targeted at corporate governance,forgetting the crucial role that audit plays within the agency relationship.And whenever there is any revelation of fraudulent financial reporting,investors do not ask who are the directors,but the first question they ask is who are the auditors?Hence,there is a need to improve audit quality by approaching it from a forensic accounting perspective in order to reduce the incidence of financial statement frauds in this era of information revolution,thus restoring investors’confidence back in the financial reporting process and corporate governance.In this paper,we propose a forensic accounting paradigm as a viable option for reducing accounting scandals,since this will compliment corporate governance systems.

The ＂Production＂ of Accounting Information Between Regulatory and Free Market Approach： An （Eternally） Open Issue

Accounting information has gained utmost importance over the years, and it now plays a vital role in our society. Indeed, the trends of a global economy, especially one relying on a capital market-based financial system, are greatly influenced by reliable accounting information. However, it is sometimes difficult to assess the ＂reliability＂ of such information, given the clear differences in the needs and goals of its different users. In this respect, the possible ways to guarantee the appropriateness of the accounting information provided to users doubtlessly deserve a careful investigation. The second half of the 1970s can be considered as the starting point of a debate, within the Anglo-Saxon accounting literature, concerning the most effective methods to provide users with accounting data effectively meeting their very specific needs. In this context, two antithetical schools of thought developed： （1） free market approach; and （2） regulatory approach. Although it is possible to state that accounting regulation has now become a concrete reality both inside and outside the Anglo-Saxon accounting context, after more than halfa century, its efficacy is still an open issue.

Evaluation of Several Phases in the Development of Management Accounting

This paper discusses three issues, raised by Relevance Lost （Johnson ＆ Kaplan, 1987）, about historical evaluation of the development of management accounting. The first issue is when management accounting system was formed; the second is how to evaluate its development in subsequent decades; the third is how to evaluate the development of practice and research of management accounting in almost twenty years after Relevance Lost was published. The role of Relevance Lost in practice and theoretical research of management accounting is widely recognized, and the disagreement with it in this paper is in the specific area of the development history of management accounting. The authors of this paper believe that the development, through having its ups and downs over time, is generally speaking a continuous process, not separated by disconnected phases, leaping from one to another. Along with the progress in practice and research, researchers and practitioners are deepening their understanding about the theoretical foundation and practical development of management accounting. The history of development of management accounting is consistent with the process people gradually understand it.

Rethinking Intellectual Capital Accounting Through Professional Sport Organizations

The purpose of this paper is to systematize sport accounting literature with intellectual capital(IC)lenses.Professional sport organizations are knowledge-based institutions,in which the IC plays a central role.IC is a significant driver for value creation for professional sport organizations and it is the expression of their market value.The relevance of IC in professional sport organizations allows us to delve into IC accounting research.Growing but highly fragmented literature focuses on accounting and reporting practices inside professional sport organizations,and analyzes single aspects of IC.As a starting point,we analyze the sport organizations’literature with the aim of investigating the IC value creation process.We then investigate IC accounting and reporting practices and the role of IC disclosure in relation to information transparency.The present work contributes to the extant literature by providing the“state of the art”of sport studies in accounting for IC.It also contributes to the extant literature by offering future avenues for advances in IC accounting research and theories.

Accounting Research： A Synthetic View of Epistemological Differences

In this paper, a number of basic differences in the contemporary accounting research are explored： （1） American versus European research perspectives; （2） mathematically-based versus non-mathematically-based research approaches; （3） positive versus naturalistic methodologies; （4） objectivist versus subjectivist assumptions concerning the accounting craft; and （5） functionalist versus interpretive paradigms on the accounting theory. In this paper, the accounting literature is discerned from its methodological characteristics combined with some basic metaphors of accounting （e.g., accounting as the economic goods, the political output, the social process, or the cultural product）. Facing these differences, a synthetic view is called for to recognize the unique strengths of different perspectives. It is believed that different perspectives can enrich themselves by learning from each other. The synthetic view can then enhance the overall quality of the accounting research. Facing the wide-ranging needs of the contemporary accounting research, the important strategy is to match research methods/perspectives with research questions/purposes.

新型农业经营主体会计代理采用意愿及其影响因素实证分析

会计代理可以节约用工成本、提高效率和促进经营目标的实现,是当前推动新型农业经营主体财务规范的重要过渡阶段。基于湖北省891份调研数据,采用有序Logistic模型检验新型农业经营主体采用会计代理意愿的影响因素。结果表明:性别、年龄、受教育水平、流动资金投资、经营类型、产业类型、毛收入、示范级别、农业培训等因素显著影响新型农业经营主体采用会计代理意愿。据此提出加强经营主体会计知识培育,强化财务规范意识,夯实会计代理基础;建立资金管理台账,关注资金流向,推动会计代理行业发展;设立专项资金支持,提供会计代理对接服务,扩大会计代理行业覆盖面等建议。

对抗性话语的底层概念及研究方法

国际地缘政治场域中错综复杂的矛盾与利益冲突已投射、产生一种新的频繁显现的话语方式——对抗性话语。本文从梳理哲学中的“矛盾”概念开始,然后系统讨论对抗性话语的界定特征及实证研究方法。研究揭示,毛泽东论述的对抗性矛盾是现今对抗性话语最重要和最直接的哲学概念基础,而维特根斯坦的语言游戏论可为对抗性话语研究提供分析工具。文章继而从话语动因、目标受众、话语方式与策略、评价标准等向度讨论话语对抗双方的攻防、博弈和较量特征。方法论上,本文主张采用基于语料库与人工智能技术相结合的路径,强调数据整体解释性与局部语境下意义识解的协同要义。

基于前景理论框架和Heston模型的行为期权定价

行为期权定价是当前国际金融领域的热门研究主题之一。虽然随机波动率模型已成为国际衍生品定价领域的标准模型,但该模型对短到期期权(尤其是虚值期权)的定价仍不准确,其原因之一是传统的期权定价方法忽略了现实市场中的非理性心理和行为因素。针对上述问题,本文运用前景理论期权定价框架,引入价值函数来刻画投资者面对收益与损失的前景价值判断,引入决策权重函数来修正Heston随机波动率模型刻画的资产价格路径的概率密度函数,将期权合约签订与交割的现金流视为分散的心理账户情形,在市场均衡条件下推导出Heston模型下欧氏行为期权的定价公式。上证50ETF期权的实证结果表明:考虑了前景理论的Heston随机波动率模型,能显著地提升短到期虚值期权的定价准确度;参数校正结果发现,定价性能的提升要归因于Heston模型中纳入的表征非理性心理与情绪的行为参数;相对而言,投资者对实值期权的风险态度偏中性,因此行为参数对其定价精度的提升有限。

基于FD-QM的“财务会计理论与实务”线上线下课程建设研究

随着信息技术的迅速发展和教育模式的变革,如何有效提升研究生课程的教学质量和学习效果成为一个重要课题。文章以FD-QM标准为指导,以专硕研究生“财务会计理论与实务”课程为对象,遵循“一致性构建”原则,按照课程建设目标,将学习目标、学习活动、学业考核等进行线上和线下的有机融合,得出课程设计方案。方案经过实施发现,依据FD-QM标准进行课程设计,可降低设计者的主观性与盲目性对课程设计的影响,使得课程设计更为科学合理。遵循FD-QM标准中的“一致性构建原则”可以真正做到“以学生为中心”,让各类课程资源得到更有效地利用。以FD-QM标准为指导设计课程,在提高教学质量的同时,还会帮助课程设计者达成课程建设目标。

新工科背景下非专业会计学课程思政脱嵌问题研究

新工科背景下非专业会计学课程思政存在元素专业性不强、教学设计性不实、学生参与度不高等困境。自我决定理论构筑了外部环境、动机、自主行为及结果的理论框架,能够作为新工科背景下非专业会计学课程思政议题的分析框架。课程思政效果既受到教师和学生内在动机的影响,也有学校层面制度和机制的掣肘。主要体现为课程思政理想供给与实际资源相脱嵌、课程思政价值理念与个体意愿相脱嵌、课程思政规范要求与评价激励体系相脱嵌。需要从教师端转变理念、增强水准、强化使命,学生端提高认知、培植能力、促进交流,学校端深化评价、注重激励、创新考核来实现融合。

有限理性条件下多层次轨道交通客流拥堵传播机理研究

多层次轨道交通系统通过融合不同制式轨道交通,实现了运输能力的灵活配置和互补,但也增加了客流拥堵传播的不确定性,极易出现客流拥堵的跨层级传播。在分析乘客出行有限理性选择行为的基础上,通过引入心理账户理论,建立了广义出行时间账户和拥堵程度账户,并利用改进的价值函数与决策权重函数,刻画了乘客出行路径的综合交易效用。通过考虑出行方式与出行路径双因素,建立了基于巢式Logit-心理账户-累积前景理论(Nested Logit-mental Accountingcumulative Prospect Theory, NL-MA-CPT)的乘客出行方式选择预测模型。在此基础上,通过引入改进的易感-感染-恢复(Upgraded Susceptible-infected-recovered, USIR)模型,提出了考虑乘客选择行为的多层次轨道交通客流拥堵传播模型,并刻画了有限理性条件下的传播速率和恢复速率。最后,以北京市多层次轨道交通为例,验证模型的有效性,并通过灵敏度分析,揭示相关关键因素对拥堵传播的影响机理。研究结果表明:多层次轨道交通网络客流拥堵传播具有显著的波动性和收敛性特征,而传播速率和恢复速率直接影响拥堵传播的强度及影响范围,且随着网络层数的增加,乘客出行选择决策的有限理性特征对拥堵传播的影响更加显著。本研究可为运营企业制定客流拥堵控制策略提供一定的理论参考依据。

公立医院财会监督体系构建与实施路径研究

公立医院实施财会监督可以有效防范和化解经济风险,提高资源配置和使用效益。对此,公立医院应厘清财会监督的内涵与作用机理,构建财会监督理论框架和实施路径,明确监督主体、监督对象、监督内容、手段与方式以及监督保障,为新形势下实现高质量发展提供思路。

数字经济时代智能会计的角色定位与实现策略

随着数字经济的快速发展,以及以人工智能为代表的新一代信息技术在会计领域的深度应用,智能会计作为一种新型会计模式应运而生。智能会计是“会计与智能”深度融合的产物,其基本特征是人工智能技术在会计系统中的匹配应用。智能会计不仅延承了传统会计的角色,保留了会计作为反映和管理工具的本质特征,也拓展了会计的角色。智能会计在企业中可以承担智能反映者、智能管理者、智能价值创造者的角色。从会计环境的内环境和外环境两个维度,提出促进智能会计角色得以实现的潜在策略:在会计内环境维度,应注重会计组织的智能化建设、提升会计人员的角色认知与角色实践能力;在会计外环境维度,应注重智能会计规则体系建设、智能会计软件的开发。

旅游环境资源经济核算的理论方法与研究展望

随着社会公众环境保护意识的增强,旅游业繁荣背后所引发的环境退化、生态系统破坏等问题受到学术界的广泛关注,其中较多研究聚焦于旅游环境资源经济核算这一基础工作。文章梳理了国内外近二十年来在核算旅游环境资源经济价值方面的关键理论和研究方法演进。研究发现:(1)陈述偏好理论在环境资源经济价值评估中得到了广泛应用,然而,近年来基于效用转移理论的元分析成为一种新的研究趋势;(2)随机效用最大化理论和双边界二分式选择模型是主要的旅游环境资源经济核算方法,但是近年来较多学者开始关注该方法的有效性问题;(3)以大数据和卫星遥感为代表的新技术逐渐受到重视,但是研究者还应该关注受试者的“搭便车”心理对研究结论造成的影响。

行为经济学视角下城市居民出行方式选择演化博弈模型

为了解城市居民出行方式选择过程,完善公交优先策略的管控措施,对城市居民出行方式选择演化博弈模型展开研究。基于行为经济学理论,以前景理论为基础,引入心理账户理论,构建收益账户和损失账户。运用演化博弈理论,构建出行者与政府部门之间的演化博弈模型,通过复制动态方程分析双方策略的动态演化过程及稳定性条件。给出了系统最优状态与系统波动状态的约束条件,并从政府部门感知与出行者感知两方面解释了现实情况下,演化趋势未能达到理想状态的主要原因,提出目前政府部门管控措施存在的主要问题。运用MATLAB进行数值仿真,引入政府补贴动态绩效支付模式对模型进行优化,得到稳定状态下出行者选择公交出行概率为0.33,政府参与管控的概率为0.92,并进行了效价参数敏感性分析。研究结果表明:政府应主要从降低公交出行费用、适当提高私家车的出行费用成本以及缩短公交出行时间等方面优化公交管控策略,才能显著提升城市居民选择公交出行的概率。研究成果能够为城市交通出行规划与公交优先策略优化提供理论依据。

研究生群体学术微信公众号知识付费意愿影响因素研究

文章基于MOA理论,从动机、机会、能力3个层面选择研究变量并构建模型,探究研究生群体学术微信公众号知识付费意愿的影响因素和中介效应。结果显示,研究生群体的主观规范、对知识提供者的认同、科研压力及消费能力对其学术微信公众号知识付费意愿具有正向影响,且科研压力能够通过工具性需求、对知识提供者的认同、主观规范和自我效能影响其付费意愿,据此提出提升研究生群体学术微信公众号知识付费意愿的建议。

力微任重:目标责任考核下的基层官员避责行为研究

研究基层官员避责行为的产生机理有助于完善我国官员激励机制,激发干部积极履职、敢于担当的意识。既有研究多集中于对危机情境中基层官员的避责行为进行探究,依托危机事件采取案例分析等质性研究方法,但忽视或未实证检验感知问责作为心理机制的中介作用。基于此,本文从目标责任考核这一日常治理情境出发,以计划行为理论和目标设置理论为基础,以基层官员为研究对象,发现目标设置合理性对避责行为存在显著的负向影响。其中,感知问责在目标合理性与避责行为之间存在中介作用;权责匹配在目标合理性与感知问责之间起正向调节作用,在感知问责与避责行为之间起负向调节作用。由此,本文建构了目标责任制下基层官员避责行为的解释性框架,认为基层官员避责行为实质上是在特定目标设置与资源匹配下基于心理感知的一种主动性调适,是对目标任务的一种消极反馈。该框架可能会对抑制和矫治基层官员避责行为具有一定启示意义。

基于信号检测论的错误信息鉴别层级模型

在错误信息鉴别的研究领域,系统2动机性推理理论和经典推理理论分别从不同视角探讨了影响个体错误信息鉴别的因素,但两者在认知能力的作用解释上存在分歧。在现有研究基础之上,引入情绪、信息特征和个体立场及其深层次动机等因素,进一步完善基于信号检测论的错误信息鉴别层级模型,旨在深化对不同因素如何影响错误信息鉴别的理解。该模型通过区分不同因素对信息鉴别中辨别敏感性和判断标准的影响,不仅有效地调和了系统2动机性推理理论和经典推理理论在认知能力作用观点上的分歧,也为理解错误信息鉴别的复杂机制提供了更为细致和结构化的分析框架。