我们为什么要做会计学研究？

Anderuth · 发表于 2011-2-23 05:45:26

　　看到仿佛有越来越多的朋友会选择会计学，我在想这样一个问题。我们为什么要做会计学研究？
　　或者可以这样问，会计是一门科学吗？或者说会计学需要研究吗？或者说会计学研究对世界做出了什么贡献（除了养活会计学研究者以外）？
　　这是不久前我被问到的一个问题，抛出与大家共享。

kndx5 · 发表于 2011-2-23 05:55:34

我觉得能养活这么多人,就是最大的贡献了,其他的给这个比都太微不足道了.

Anderuth · 发表于 2011-2-23 06:14:31

如果养活这些人却是在浪费资源呢？比如我们花了很多钱养活我国的官僚们。

ailele · 发表于 2011-2-23 06:55:37

Good question. I have read an interesting article by professor Joel Demski at University of Florida---"Is Accounting an academic discipline?" He criticized the status quo of accounting research, claimed it as a very isolated research area, contributed almost nothing to the whole academic world, like economic, mathematics... I had the chance to ask one professor at a big accounting department. "Is there a big picture for accounting research?" , got direct answer "No"........disappointed. Every basic academic field has its own fundamental question to answer which each researcher is passionate about..........What is the fundamental question for accounting to answer?

alashanghai · 发表于 2011-2-23 06:58:25

会计和商业（法律也一样）都属于第三产业。直接创造价值的是第一产业（agriculture) 和第二产业（industry).
第三产业的作用是辅助前两个产业。　金融和会计是研究价值合理分配的科学，不直接创造价值。　
会计研究的就是如何使资源更合理的配置。

炒汇 · 发表于 2011-2-23 07:01:32

我觉得会计研究的价值还是在standard setting和regulation上，Kathari那篇最新的What should US GAAP be like就切中的会计的根本问题。

fzxc613 · 发表于 2011-2-23 10:17:17

make shareholder don't be fooled by managers

Anderuth · 发表于 2011-2-23 16:55:37

Good question. I have read an interesting article by professor Joel Demski at University of Florida---"Is Accounting an academic discipline?" He criticized the status quo of accounting research, claimed it as a very isolated research area, contributed almost nothing to the whole academic world, like economic, mathematics... I had the chance to ask one professor at a big accounting department. "Is there a big picture for accounting research?" , got direct answer "No"........disappointed. Every basic academic field has its own fundamental question to answer which each researcher is passionate about..........What is the fundamental question for accounting to answer?

-- by 会员 ailele (2011/2/23 6:55:37)

Demski and Fellingham两人在文章中表达了他们对现在会计研究的失望，但遗憾的是他们没有对此问题提供更多深入的见解。同样可以应用于Hopewood的那篇文章。
上面有朋友提到会计的作用在于提高资源的分配效率，还有会计准则的制定，还有提到在于不让股东被骗，我挺赞同。只是能够更加具体和深入阐述你们的观点么？

炒汇 · 发表于 2011-2-24 01:56:26

Kathari在Captial Market Research in Accounting的开篇即写出了会计研究的三种demand
1.Valuation
2.Testing market efficiency
3.The role of accounting numbers in contracts and political process（含regulation)
前两种是为finance的研究服务的。
第三种我觉得最有实际意义，比如SEC的fair value accounting会中就有UNC的Landsman大战各路代表。
还有Wu(2003)demonstrate that reporting incentives是最matter的，因为中国换了IFRS accounting quality也没变好。
International Convergence, Conservatism or neutrality, Valuation or Contracting，这些都是非常有意义的问题。
当然，accounting的研究确实不完善，比如计量的control variable用的很随意，而且总是追着各种topic跑，一阵风一样的大家都追着一个话题做。

BeyondGMAT800 · 发表于 2011-2-24 12:25:14

I can not agree more on what u said. Actually I am focusing on these areas now.

我觉得会计研究的价值还是在standard setting和regulation上，Kathari那篇最新的What should US GAAP be like就切中的会计的根本问题。

-- by 会员炒汇 (2011/2/23 7:01:32)

我们为什么要做会计学研究？

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