神经会计学:内涵、范式与展望

会计学研究面临的挑战与认知神经科学及其研究工具的发展促进了神经会计学的产生。神经会计学是在传统会计理论的基础上,运用认知神经科学方法和研究工具及其创新的数据源,从大脑功能与神经机制上揭示会计现象与会计行为的发生、发展和变化的根本动因,并最终形成解释和预测会计实务的理论和方法的一门交叉学科。神经会计学的基本特征有:行为主体由经济人假设转向社会人假设;理论基础由经济学扩展到认知神经科学;研究视角由经济机制扩展到认知和脑神经机制;研究重心由会计经济后果向会计信息与会计行为本身回溯;会计实践由强调外在动机转向内在动机与外在动机并重。神经会计学研究的四种基本范式是直接引证认知神经科学结论及其证据的研究范式、固定环境下的神经实验范式、情景模拟下的神经实验范式和神经实验与行为实验相结合的研究范式。会计信息呈报内容与方式及其对经济决策的影响、薪酬激励机制优化、社会责任及会计诚信等亲社会行为研究将是可预见的神经会计学研究的重点领域。

神经会计学研究:进展与发现

会计的产生、发展和发挥作用离不开人类大脑,随着脑神经成像以及测量技术的发展,学者可以直接观察会计行为的脑神经机制,并由此产生了一个交叉学科——神经会计学本文系统地介绍了神经会计学研究的进展及其主要发现,包括会计与人类大脑的关联,会计在大脑决策中的作用规律,绩效、情绪与激励的脑神经基础,以及会计诚信的脑神经机制等。这些研究与发现对于拓展对会计本质与功能的认识具有重要的价值。

Financial Decision-Making： The Roles of Intuition, Heuristics, and Impulses

This paper will add to an evolving new paradigm for financial decision-making by exploring the important roles that intuition, heuristics, and impulses play as a bridge between how the conscious and unconscious can work together more effectively in making better decisions. Historically, the roles of financial/accounting theory and cognitive psychology have been extensively studied and documented in attempting to explain individual financial decision-making. More recently, neuroscience has made substantial contributions to learning how prospective financial decisions and outcomes affect brain activity and observed decision-making behavior. The evidence from neuroscience indicates that up to 90% of our decisions are initiated at the unconscious level, which is only beginning to be investigated in a systematic manner. Integrating these findings from multiple disciplines, including recent contributions from neuroscience, has many implications, not only with respect to personal and corporate financial decisions and how markets work, but also as an essential component in the tool box of the general decision maker.