The implementation of management accounting in China＇s government units is an inevitable requirement of economic development and the important deployment of efficient government establishment. Up to now, China has ma...The implementation of management accounting in China＇s government units is an inevitable requirement of economic development and the important deployment of efficient government establishment. Up to now, China has made a lot of theoretical explorations and tried about management accounting practice in government units. But in practice, there are still some shortcomings. Therefore, based on the thought of Accounting Research Methodology written by Professor Lu Yonghua, this article carries out a comprehensive, systematic, in-depth and concrete study on the implementation of management accounting in China＇s government units. This paper argues that there are some deficiencies in management accounting practice, including lack of a complete government management accounting system, the failure of combining management accounting implementation with specific national conditions, limitations of government management accounting itself, resistance existing in government management accounting implementation, and the low quality of management accounting practitioners. In this regard, this research paper learns from foreign experience and puts forward some corresponding improvement suggestions from the perspective of legislation, empirical research, information construction, education investment and so on.展开更多
To break through the academic research tradition of isolating subjective performance evaluation （SPE） with objective evaluation, and enhance the application and explanation power of analytical research findings, thi...To break through the academic research tradition of isolating subjective performance evaluation （SPE） with objective evaluation, and enhance the application and explanation power of analytical research findings, this paper adopts a one-period principal-agent model, and solves programming problems by internalizing validity conditions for SPE as constraints according to revelation principle. We find that both SPE and its objectivization can achieve Pareto improvement for both the principal and the agent. Our findings have a general application beyond bonus contracts; it not only explains the pervasive existence of SPE, but also helps to interpret phenomena of the objectification of SPE.展开更多
In his quest for spiritual fulfillment, Thomas Stearns Eliot conducts a meticulous religious study which teaches him distinctive interpretations of human existence and their various functions that they are supposed to...In his quest for spiritual fulfillment, Thomas Stearns Eliot conducts a meticulous religious study which teaches him distinctive interpretations of human existence and their various functions that they are supposed to assume in the world. Eliot＇s personal attachment to religious knowledge and his reflections of religious studies inevitably manifest themselves in his literary works; be it his dramas or poems, mostly in the forms of philosophical and psychoanalytical analysis of his characters and the detected problems observed in their relationships. The Cocktail Party, a play starting off as a drawing-room comedy soon converts to a serious analysis of human psychology and the nature of human interactions. While engaging with these particular points, the play offers possibilities to discuss several religious allusions, though dealt with subtly. Integrated with religion, characters＇ attitudes towards a given situation and their final decision position them in their quest either in ＂hypothetical＂ enlightenment or in a ＂supposed＂ repetition of a vicious circle. The enforcing power behind the play is interestingly a psychiatrist, who adds dynamism and mystery to the plot and has a special task in making the play a drama of conversion. The inner conflicts of the characters which ultimately lead to a series of problems in their relationships are the main concern which causes the characters search for different solutions. Accordingly, they make their own choices to cease their inner struggles. This paper aims to explore the concept of conversion in Eliot＇s The Cocktail Party with references to the playwright＇s religious journey in his literary career.展开更多
This case concerns the evaluation of a capital investment and provides an opportunity to conduct a sensitivity analysis of outcomes based on alternative project assumptions. Optimum production outputs depend on a reli...This case concerns the evaluation of a capital investment and provides an opportunity to conduct a sensitivity analysis of outcomes based on alternative project assumptions. Optimum production outputs depend on a reliable fleet of minesite vehicles. Replacement and maintenance alternatives need to be assessed and managed to ensure effective outcomes.展开更多
The Myers Briggs Type Indicator （MBTI） test has been widely used in schools and career placement organizations to counsel individuals into compatible career choices. The test has also been utilized in academia to en...The Myers Briggs Type Indicator （MBTI） test has been widely used in schools and career placement organizations to counsel individuals into compatible career choices. The test has also been utilized in academia to enhance instructor＇s knowledge of the different learning styles and thus allows them to develop strategies to increase students＇ learning. The test is a forced-choice self-reporting exam comprised of 126 questions. Based on Jung＇s theory of personality type, the test seeks to categorize personality types into 16 discrete groups based on the four preference poles （Myers, 1962）. The poles are based on the preference for： （1） introversion （I） or extroversion （E）; （2） sensing （S） or intuition （N）; （3） thinking （T） or feeling （F）; and （4）judging （J） or perception （P）. Laribee （1994） studied American accounting students and found that certain personality traits were over represented in upper-level accounting courses, while Macdaid, McCaulley, and Kainz （1986） found that the same personality trait groups were over-represented in the profession. Oswick and Barber （1998）, however, found no significant relationship between the grade earned in an introductory accounting course and the personality traits as identified by the MBTI with 344 UK-based accounting students. This study investigates the relationship between a student＇s academic success in a financial accounting principles course and the MBTI personality type indicators. The type distribution of 59 historically black colleges and universities＇ （HBCU） business administration majors was analyzed and separated into two groups. The groups were then tested to determine if there was a significant difference in the mean grade of the groups in accounting principles.展开更多
文摘The implementation of management accounting in China＇s government units is an inevitable requirement of economic development and the important deployment of efficient government establishment. Up to now, China has made a lot of theoretical explorations and tried about management accounting practice in government units. But in practice, there are still some shortcomings. Therefore, based on the thought of Accounting Research Methodology written by Professor Lu Yonghua, this article carries out a comprehensive, systematic, in-depth and concrete study on the implementation of management accounting in China＇s government units. This paper argues that there are some deficiencies in management accounting practice, including lack of a complete government management accounting system, the failure of combining management accounting implementation with specific national conditions, limitations of government management accounting itself, resistance existing in government management accounting implementation, and the low quality of management accounting practitioners. In this regard, this research paper learns from foreign experience and puts forward some corresponding improvement suggestions from the perspective of legislation, empirical research, information construction, education investment and so on.
基金This paper is supported by National Natural Science Foundation of China （No. 50539130）.
文摘To break through the academic research tradition of isolating subjective performance evaluation （SPE） with objective evaluation, and enhance the application and explanation power of analytical research findings, this paper adopts a one-period principal-agent model, and solves programming problems by internalizing validity conditions for SPE as constraints according to revelation principle. We find that both SPE and its objectivization can achieve Pareto improvement for both the principal and the agent. Our findings have a general application beyond bonus contracts; it not only explains the pervasive existence of SPE, but also helps to interpret phenomena of the objectification of SPE.
文摘In his quest for spiritual fulfillment, Thomas Stearns Eliot conducts a meticulous religious study which teaches him distinctive interpretations of human existence and their various functions that they are supposed to assume in the world. Eliot＇s personal attachment to religious knowledge and his reflections of religious studies inevitably manifest themselves in his literary works; be it his dramas or poems, mostly in the forms of philosophical and psychoanalytical analysis of his characters and the detected problems observed in their relationships. The Cocktail Party, a play starting off as a drawing-room comedy soon converts to a serious analysis of human psychology and the nature of human interactions. While engaging with these particular points, the play offers possibilities to discuss several religious allusions, though dealt with subtly. Integrated with religion, characters＇ attitudes towards a given situation and their final decision position them in their quest either in ＂hypothetical＂ enlightenment or in a ＂supposed＂ repetition of a vicious circle. The enforcing power behind the play is interestingly a psychiatrist, who adds dynamism and mystery to the plot and has a special task in making the play a drama of conversion. The inner conflicts of the characters which ultimately lead to a series of problems in their relationships are the main concern which causes the characters search for different solutions. Accordingly, they make their own choices to cease their inner struggles. This paper aims to explore the concept of conversion in Eliot＇s The Cocktail Party with references to the playwright＇s religious journey in his literary career.
文摘This case concerns the evaluation of a capital investment and provides an opportunity to conduct a sensitivity analysis of outcomes based on alternative project assumptions. Optimum production outputs depend on a reliable fleet of minesite vehicles. Replacement and maintenance alternatives need to be assessed and managed to ensure effective outcomes.
文摘The Myers Briggs Type Indicator （MBTI） test has been widely used in schools and career placement organizations to counsel individuals into compatible career choices. The test has also been utilized in academia to enhance instructor＇s knowledge of the different learning styles and thus allows them to develop strategies to increase students＇ learning. The test is a forced-choice self-reporting exam comprised of 126 questions. Based on Jung＇s theory of personality type, the test seeks to categorize personality types into 16 discrete groups based on the four preference poles （Myers, 1962）. The poles are based on the preference for： （1） introversion （I） or extroversion （E）; （2） sensing （S） or intuition （N）; （3） thinking （T） or feeling （F）; and （4）judging （J） or perception （P）. Laribee （1994） studied American accounting students and found that certain personality traits were over represented in upper-level accounting courses, while Macdaid, McCaulley, and Kainz （1986） found that the same personality trait groups were over-represented in the profession. Oswick and Barber （1998）, however, found no significant relationship between the grade earned in an introductory accounting course and the personality traits as identified by the MBTI with 344 UK-based accounting students. This study investigates the relationship between a student＇s academic success in a financial accounting principles course and the MBTI personality type indicators. The type distribution of 59 historically black colleges and universities＇ （HBCU） business administration majors was analyzed and separated into two groups. The groups were then tested to determine if there was a significant difference in the mean grade of the groups in accounting principles.
