Earnings management is an important topic in modern financial accounting. With the development of social economy, practical circles and theory circles have studied the earnings management more and more carefully. In t...Earnings management is an important topic in modern financial accounting. With the development of social economy, practical circles and theory circles have studied the earnings management more and more carefully. In this paper, we will contrast accrual earnings management with real earnings management in definition, motivation, approach, and economic consequences, and hope to provide some suggestions for our government.展开更多
This paper takes into consideration the doctrinal positions that are taken by Italian accounting in the period between the 19th and the 20th century, and concerns the nature of relationships between accounting and its...This paper takes into consideration the doctrinal positions that are taken by Italian accounting in the period between the 19th and the 20th century, and concerns the nature of relationships between accounting and its most similar sciences, particularly economics. Over those years, the scholars in that field started to show a peculiar epistemological sensitivity. Spurred by the philosophical debate which was raised by positivism and particularly by Comte＇s and Spencer＇s studies, researchers wondered whether the most appropriate place for accounting was in the large field of social sciences. Hence, two different epistemological approaches arose with one succeeding the other in time. Initially, scholars accepted the idea that accounting somehow depended on its related sciences, which included economics. They deemed it convenient to use, also for their own purposes, principles drawn from contiguous doctrines that had already been scientifically recognized, such as economics. That was how Italian accounting happened to be, even though temporarily, in a position of ＂scientific subjection＂ with respect to the mentioned doctrines. At the second stage, due to the awareness of the specific subject and the method of investigation, as well as the purposes, Italian accounting claimed its own scientific autonomy, so scholars went back to the first phase and considered it necessary to develop internal principles and rules as a function of its peculiar needs. By doing so, scholars mapped out a route that would deeply mark the future of the discipline by making it fully independent on other fields of knowledge in a sort of emancipation process. The paper will not only describe the two theoretical positions which are summarized above, but will also adopt an interpretative approach to trace their possible causes and to grasp their effects on the development of the discipline, particularly with regards to the theories of value which is adopted by the Italian accounting over the analyzed period. In the authors＇ opinion, the attention paid by the most authoritative Italian accounting scholars to the epistemological theme of relationships between accounting and its similar sciences can be explained by at least two different causes： the influence which is exercised by the philosophical studies and the aspiration of accounting for scientific and academic recognition.展开更多
Accounting is an important part of economic management, it is not only charged with the unit, the economic management responsibility of the department, but also bears a certain degree of social responsibility, account...Accounting is an important part of economic management, it is not only charged with the unit, the economic management responsibility of the department, but also bears a certain degree of social responsibility, accounting personnel provide true accounting information is an important manifestation of shouldering social responsibility to the community group. In this paper, from the aspect of social responsibility to produce and develop the theoretical basis of accounting and social responsibility accounting reasons, concepts, elements, objectives, basic assumptions, recognition and measurement, information disclosure to introduce the current situation of social responsibility accounting.展开更多
In recent years, with the development of social and economic ＂globalization＂, in China, the new knowledge economy society has been gradually formed. The old education system, teaching management, and many old teachi...In recent years, with the development of social and economic ＂globalization＂, in China, the new knowledge economy society has been gradually formed. The old education system, teaching management, and many old teaching methods and concepts are no longer adapted to the social development and needs. The world needs the new comprehensive quality talents. Developing high-quality and useful talents to serve the community is not only needed by both society and market, but also our most urgent and imperative task. As the art and design in colleges which is closely related to the socio-economic development, it is like a barometer of social economy, accurately reflecting the socio-economic dynamics and trends. To break the traditional concept, we must convert the concept of major-targeting to major-adapting, namely the coexisting of innovation education and adaption education, to meet the domestic demand for high-quality and high standards art and design talents to meet the increasing demand for talents.展开更多
文摘Earnings management is an important topic in modern financial accounting. With the development of social economy, practical circles and theory circles have studied the earnings management more and more carefully. In this paper, we will contrast accrual earnings management with real earnings management in definition, motivation, approach, and economic consequences, and hope to provide some suggestions for our government.
文摘This paper takes into consideration the doctrinal positions that are taken by Italian accounting in the period between the 19th and the 20th century, and concerns the nature of relationships between accounting and its most similar sciences, particularly economics. Over those years, the scholars in that field started to show a peculiar epistemological sensitivity. Spurred by the philosophical debate which was raised by positivism and particularly by Comte＇s and Spencer＇s studies, researchers wondered whether the most appropriate place for accounting was in the large field of social sciences. Hence, two different epistemological approaches arose with one succeeding the other in time. Initially, scholars accepted the idea that accounting somehow depended on its related sciences, which included economics. They deemed it convenient to use, also for their own purposes, principles drawn from contiguous doctrines that had already been scientifically recognized, such as economics. That was how Italian accounting happened to be, even though temporarily, in a position of ＂scientific subjection＂ with respect to the mentioned doctrines. At the second stage, due to the awareness of the specific subject and the method of investigation, as well as the purposes, Italian accounting claimed its own scientific autonomy, so scholars went back to the first phase and considered it necessary to develop internal principles and rules as a function of its peculiar needs. By doing so, scholars mapped out a route that would deeply mark the future of the discipline by making it fully independent on other fields of knowledge in a sort of emancipation process. The paper will not only describe the two theoretical positions which are summarized above, but will also adopt an interpretative approach to trace their possible causes and to grasp their effects on the development of the discipline, particularly with regards to the theories of value which is adopted by the Italian accounting over the analyzed period. In the authors＇ opinion, the attention paid by the most authoritative Italian accounting scholars to the epistemological theme of relationships between accounting and its similar sciences can be explained by at least two different causes： the influence which is exercised by the philosophical studies and the aspiration of accounting for scientific and academic recognition.
文摘Accounting is an important part of economic management, it is not only charged with the unit, the economic management responsibility of the department, but also bears a certain degree of social responsibility, accounting personnel provide true accounting information is an important manifestation of shouldering social responsibility to the community group. In this paper, from the aspect of social responsibility to produce and develop the theoretical basis of accounting and social responsibility accounting reasons, concepts, elements, objectives, basic assumptions, recognition and measurement, information disclosure to introduce the current situation of social responsibility accounting.
文摘In recent years, with the development of social and economic ＂globalization＂, in China, the new knowledge economy society has been gradually formed. The old education system, teaching management, and many old teaching methods and concepts are no longer adapted to the social development and needs. The world needs the new comprehensive quality talents. Developing high-quality and useful talents to serve the community is not only needed by both society and market, but also our most urgent and imperative task. As the art and design in colleges which is closely related to the socio-economic development, it is like a barometer of social economy, accurately reflecting the socio-economic dynamics and trends. To break the traditional concept, we must convert the concept of major-targeting to major-adapting, namely the coexisting of innovation education and adaption education, to meet the domestic demand for high-quality and high standards art and design talents to meet the increasing demand for talents.
