成本会计道德责任与会计准则外文文献翻译.docx
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成本会计道德责任与会计准则外文文献翻译.docx
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成本会计道德责任与会计准则外文文献翻译
文献出处:
PashangH,ÖsterlundU,JohanssonK.CostAccounting,EthicalAccountability,andAccountingPrinciples[J].JournalofModernAccountingandAuditing,2014,10
(1):
20-31.
原文
CostAccounting,EthicalAccountability,andAccountingPrinciples
HosseinPashang,UrbanÖsterlund,KjellJohansson
UniversityofBorås,Borås,Sweden
Thisessayexplainswhycostaccounting,ethicalaccountability,andaccountingprinciplesareinterrelatedconcepts.Duringthepasttwodecades,therelationshipbetweenaccountingsystemsanddischargeofaccountabilityhasincreasinglydrawntheattentionofresearchers.However,researchershaveshownamarginalinterestintheinclusionandexaminationofthethemeofcostaccounting,andinparticular,nointeresthasbeenorientedtoexplorethepotentialroleofcostaccountinginservingpresentationofthetrustfulcostinformationasregardsthedischargeofaccountability.Inthisessay,wewillreasonthatthetraditionaldiscourseofcostaccountingisfundamentallydifferentfromthemanagerialdiscourseofcostaccounting.Thetraditionalcostaccountingisbuiltupontheethical,legal,professional,andprinciple-baseddiscourses.Byexploringthedifferencesbetweenthetwocostaccountingdiscourses,thisessaywillreducetheeffectofcurrentskepticalviewswithwhichqualityofouracademiceducation,relevanceofourresearch,andourunderstandingofthepotentialroleofcostaccountinginservingtheprovisionandpresentationoftrustfulinformationhavebeenseriouslyundermined.
Keywords:
accountabilitydeficit,principleofinvestedcost,ethicalaccountability
PerspectivesandProblemsoftheEssay
Thisessayisconcernedwithasetofproblemsrelatedtotheaccountabilityoftheaccountingcommunicationoftheinvestedcosts.Firmsinvestincertainareas,andinmanyoccasions,avoidinvestinginareaswhichmaybevitalforthesurvivalofbusinesslifeinsociety.Theaccountingsystemsofthefirmsdonotcommunicatetheinvestedcostsanddonotinformtheusersofaccountsaboutthecircumstancesinwhichcostinvestmentswereavoided.Theaccountabilitygapbetweenfirms’investmentsofresourcesandcommunicationoftheinvestedresourcesbycostaccountingiswidening.Weviewthisgapasaseriousaccountabilitydeficitandtrytomakeasystematicassessmentoftheconceptualcostcategoriesbywhichaccountabilityoftheinvestedcostscanbeimproved.
Tothepointisthenotionthatlanguageofcostaccountingisconsideredbeingcentralintheestablishmentofaccountabilityforinvestments.Theusersofaccountsneedinformationabouttheinvestedresourcesandthegiversofaccountsareaccountabletoinformtheusersofthenatureoftheirinvestments.Byreflectingonthesymboliccapabilityofcostaccounting,wewillattempttoimprovecosting-basedaccountabilitycommunication.
Inthisessay,weareconcernedwiththeanalysisofcostaccountingasanindependentsubjectthatcanservecommunicationoftheethicalaccountabilityinamoretrustfulway.Wewillarguethatacademicresearchinterestfordecision-making-basedmodelsofcoststogetherwiththewide-rangingcriticsofthetechnicalaspectsofcostaccounting(Kaplan,1984,1988)hadtheconsequenceofneglectingtheinstitutional,ethical,andpotentialroleofcostaccountingintheprovisionsofaccountsuponthefirms’vitalevents.Theascendanceofbehavioralcostsmodels,suchasactivity-basedcosting(ABC)asthedominantparadigm,hasblurredourabilitytojudgethattraditionalcostaccountingcanbeindependentlyappliedtosolveaccountabilitydeficitsattachedtothecurrentfieldofaccountingcommunication.
Wetrytogettogripswithaccountabilitydeficitsbyaddressingthreemainquestions.Thefirstquestionisofaconceptualnature.Wewillarguethatmisunderstandingoftheconceptualandtechnicalfeaturesofcostaccountingisoneoftheproblemsthatcausedaccountabilitydeficits.Costaccountingisguidedbyaccountingprinciplesandthatparadigmofcostaccountingisnotdetachedfromtheparadigmoffinancialaccounting.Fewpeoplecandisputethenotionthatcostaccountingisanexpansionoffinancialaccounting(Littleton,1958).Thetaskoffinancialaccountingissaidtoprovideafewcategoriesoftheaggregateddataupontheentities’achievements.Thetaskofcostaccountingisdisaggregationofthefinancialaccountingdatawiththepurposeofincreasingtheinformativecontentofaccountingcommunication.Theconceptualperspectivewhichwewilldevelopinthefollowingpagesisthusembarkeduponawiderviewoftheroleofcostaccountingbeyonditstraditionalfunction.Wearegoingtoarguethatthedetailingmeasuresofcostaccountingdatasignificantlyincreasetheusefulnessofaccountinginformation.
Thesecondquestionisrelatedtothenotionofaccountabilitydeficits.Thosewhoinvestcostsandputtousethefirmsresourcesarealsoaccountableforreportinghowtheseresourcesareused.Costaccountingandcostaccountabilityarenotseparableandtheseparationandmisconceptionofthetwoarecausesoftheaccountabilitydeficits.Relevanttothepoints,whichwillbegraduallydevelopedinthisessay,isthenotionthataccountingoftheinvestedcostsisthemostinformativeandchallengingsubjectofconsideration.Understandingofthegapbetweenfirms’investedcostsandcommunicationoftheinvestedcostsisessentialfortheunderstandingofaccountabilitydeficits.Theconceptofaccountabilitydeficits,evokedinthisessay,isjudgedonthebasisofempiricalperceptionsaswellastheoreticalpropositions.Ontheoneside,costinformationcanrevealfundamentalcoresofthefirms’accountabilityasregardsstrategicandoperationaldecisions.Ontheotherside,firmsshowapersistenttendencytosuppresscostaccountingwithregardtotheproblemofproducingfullinformationabouttheinvestedcosts.
Thethirdquestionisofevaluativeoranalyticaltype.Whatisthepotentialcapacityofcostaccountingtoserveabroaderrequirementwithregardtoaccountabilityexplanation?
Ashasbeenmentioned,costaccountingcanprovideusefulinformationaboutthedischargeofaccountability.Tobemoreconcreteonthispoint,accountingoftheinvestedcosts,forexample,onproducts/services,onassets,onpersonnel,oncontroltools,oneducation,onsustainabilityandsocialactivities,etc.,providesaninterpretiveschemefortheusersofaccountingtoassessmanagementaccountability.
Thus,thisessaypursuestoprovidesomereasonsandaspirationsfortheunderstandingofcostaccountingasthemainsubjectofaccountingscholarship.Oneobjectiveistobringforwardthepotentialroleandusefulnessofcostaccountinginservingethicalaccountability.Anotherobjectiveistocontributewiththeconsiderationthatparadigmofcostaccountingisessentiallyindependentandconceptuallydifferentfromtheparadigmofbehavioralcostmodels.
Tothepointisthenotionthattheoverallpurposeofthisessayshouldnotbesearchedinthedescriptionsoftheadvantagesofthetraditionalcostaccounting.Theadvantagesofcostaccounting,inourview,shouldbedrawnfromitsbroaderpotentialroles,oritssymboliccapacity,insolvingthecurrentproblemofaccountabilitydeficits.Theprincipalfocusofthisessayisthustohighlightthishiddenandoftenpurposelysuppressedpotential.
Thisessayisarrangedinfivesections.Itbeginswithareviewofliteratureandfollowswiththeparadigmaticdefinitionofcostaccountingwithanemphasisonitsprofessionalandobjectivitynature.Inthethirdsection,thelegalconnotationofcostaccountingwillbehighlighted.Intheforthsection,thehistoryoftheoriginofcostaccountingwillbepresented.Inthefinalsections,thepotentialroleofcostaccountinginservingethicalaccountabilitywillbebroughtforward.Theessaysuggeststhreenewprinciplesthatcanaidtheguidanceofcostaccountingtowardstheethicalaccountability.
LiteratureReview
Intextbooksofbusinesseducation,costaccountingisalmostaneglectedtopic(Drury,2007;Horngren,Foster,&Datar,1994;Anderson,Needles,&Caldwell,1996).Thedominantthemeofeducationismanagerialmodelsofcostswithanexclusivefocusondecision-makingandcontrol.TheT-accountperspectiveofcostaccountingistotallyeliminatedfromthetextbooks,whichmeansthatcostinformationisnotdisclosedforthepurposeofindependentexaminations.Theadoptedmanagerialemphasisprovideslimitedspaceforthedetailingofcostaccountingandnospaceforthesignificanceofthetopicwithregardtoaccountabilitycommunication.Theaspirationfortheteachingofmanagerialemphasisandbehavioralmodelingofcosts,however,turnedintothenegligenceoftheimportantthemeofcostaccounting.Infact,themanagerialemphasishaslefttheeducationalvalueofcostaccountinginshambles.Studentshadlimitedpossibilitiestolearnandinquireintothesubjectofcostaccounting,itsorigin,itslegalconnotation,anditspotentialroleinarrangementofaccountability.
Insomeofthemanagementaccountingtextbooks,costaccountingappearsasacoherentparadigmof“managerialaccounting”.Suchinterpretationwasboostedbytheso-calledgurusofthecostaccounting,suchasKaplan(1984)whodefinedcostaccountingasauselessmodelamongseveralothermanagerialcostmodels.Forexample,Kaplanstressedthatreturnoninvestment(ROI)istheonlyusefulandwidespreadcostaccountinguponwhichafirm’sincentive-basedpaymentismodeled.Firstly,itshouldbesaidthatROIisnotacostaccounting;itiscalculatedonthebasisofcostaccounting.Secondly,theunderpinningstructureofROIisanarithmeticalapproachforpresentationo
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