会计信息系统外文文献
会计外文文献
作用：期刊论文是学术交流的重要方式，可以为学术界提供最新的研究成果和进展， 促进学术交流和合作。
定义：会议论文是指在学术会议上宣读或发表的论文 特点：具有时效性和针对性，能够及时反映学术研究的最新进展和热点问题 写作要求：结构清晰、逻辑严谨、语言准确，注重学术性和创新性 检索方式：可以通过学术搜索引擎、学术数据库等途径检索和获取
内容分析法：对文献内容进行客观、 量化的分析，为文献评价提供数据 支持。
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案例分析法：选取典型案例进行深 入剖析，为文献评价提供实证支持。
专家评审法：邀请专家对文献进行 评价，为文献评价提供专业支持。
评价标准：提出了文献评价 的指标和方法
文献综述：总结了会计外文 文献的主要观点和研究进展
定义：学位论文是学术研究的重要成果之一，是衡量学术水平的重要标准 特点：具有较高的学术价值和理论意义，研究方法严谨，数据可靠 类型：硕士论文、博士论文等 作用：为学术界提供新的研究成果和理论支持，促进学术交流和发展
定义：专著是 对某一学科或 某一专题进行 系统研究的著
作
特点：内容深 入、全面，通 常由作者独立
优缺点分析：分析了文献的 优点和不足之处
改进建议：针对文献的不足 之处提出了具体的改进建议
Part Six
文献来源：学术期 刊、会议论文集、 学位论文等
文献类型：研究报 告、综述、案例分 析等
文献应用：为学术 研究提供理论支持 和实践经验
文献评价：评价文 献的学术价值、影 响力和贡献度
文献应用：提供理论支持和实践指 导
会计外文文献
File Management of Computerized AccountantXavier Bonus【Abstract】With the development of computerized accounting,the management of accounting files has changed as well. The manual accounting methods used in records management don’t meet computerize d accounting’s needs any more.Therefore, we need to improve computerized accounting files management, so as to speed up the accounting records management's information building to fit in with the new requirements of computerization.We also need to make a good record of computerized financial files to improve financial records management and to serve the enterprise's development better.【Key words】Accounting computerization The management of Accounting Archives Construction of Archives Electronic financial archivesComputerized accounting refers to the application to information technology in accounting, which uses computer to replace manual bookkeeping, reimbursement, and using information technology to analyze accounting matters. Computerized ac counting increases accounting files’ accuracy, standardization and efficiency, meanwhile reduces the burden of accountants, so they can have a better participation in management decision-making unit, strengthening financial management. Strengthening the accounting records management information is the need of computerized accounting reform and the modern times, it is inevitable, and the accounting development direction. Manage and use corporate financial accounting work file is an important prerequisite to the higher development of accounting work. In the traditional manual accounting environment, the subject matrix, debit and credit ,thebalance sheet, and related analysis of the financial statements are all required to calculate totals manually, making the financial staff workload, but also easily lead to the calculation of data error. In the computerized accounting environment, simply input the original data transfer mechanism or through an external system credentials and financial software in the computer under the guidance of accounting entries by the audit certificate, modify, confirm complete printout automatically by a computer, subjects summary, loan balance work done automatically by computer, at the same time it can generate accounting reports as required, which greatly reduces the workload for finance staff, but also avoid such work in computing the total error.As we all know, traditional accounting file is accounting documents, account booksandaccounting statements and other accounting-speci fíe material, it is to record and reflect the important historical and economic evidence of the business. These historical data and evidence with a strict balance, timing, and seriousness, not free to tamper with. In the enterprise information construction process, the expansion of the scope of financial security and management requirements increase, an urgent need to change the accounting file management tools and management performance improvement. Construction of electronic financial records, financial records to achieve network management, improve enterprise financial records management is the inevitable choice.The implementation of computerized accounting enterprises at all levels after a number attached to the computer because of its magnetic media data and documents, all the daily work of financial officers and accounting data calendar year access to all the computer to complete, followed accounting records to give a lot of new features. This practice, according to the work summarized Accounting file has the following notable features.First, compared to the traditional financial records, computerized accounting records storage areas and areas of expansion.Second, the traditional accounting files with intuitive visualization, and stored in the magnetic media on the accounting records must be in a particular computer hardware and software system environment before use. Accounting records of the calls that need a certain hardware and software environment.Third, computerized accounting records of the carrier is not only the output by printing the paper in the traditional sense, more important is the magnetic media or CD. Custody of the computerized accounting records accounting information not only information carriers, as the paper and more importantly, magnetic media or CD.Fourth, the electronic financial records to facilitate the calculation, analysis, fast access tothe desired result. If the electronic financial records online, through the exchange of computer operations and networks, not only meets the conditions of daily queries, statistical analysis, production data report, the need to carry out data exchange, to file sharing of information resources, paperless and convenient access to the purpose of saving the office costs and avoid reading the original file due to frequent wear and tear brought about, is also beneficial to professional management, easy integration of a unified file resources, greatly improve the efficiency and quality of work.Fifth, the electronic financial records easy to amend, copy and reset, easy error correction, carry and transfer.As mentioned above, the electronic financial records or financial records of information has many advantages, but there are enough side. If a system-dependent, that requires a certainhardware and software environment to support, only to open under certain conditions, do not have direct visibility of traditional archives, but also has easily been damaged, traces of the characteristics of difficult investigation, while they are also quality by the carrier, carrier storage environment, storage of information carriers conditions of validity, that the computerized accounting records to the security, integrity demanding. The longer the implementation of computerized accounting records and financial software version number of the more accounting records that need scientific management. Therefore, even if the implementation of financial records management information, the archive also needs to implement the so-called "Double",which means a file with the paper and electronic versions simultaneously record.We also use computerized accounting data files are conducive to the design data model management and decision-making; establish a more complete decision support system to achieve the accounting records of the re-use of computerized accounting. In the long-term process of Accounting, with the escalation of the software system, we have access to accounting records have the following two conditions: the access to the version number of the accounting records and accounting electric current consistent version of the system operator, this time only the files you need access to the system through computer software, access to the file (or data recovery) functions into the access to lines can be; the access to the accounting records of the version number and the current version number of computerized accounting system is inconsistent, and you only need to install another computer file corresponding to this version of Computing system, and then for access to.Financial records management information is continuously improved to optimize the process, staff has to rely on improving the quality of the file. Building a high-quality cadre of financial records, financial records management information is an important foundation. Financial sector to supplement the computer, communications, microelectronics and other academic backgrounds and technical personnel, to gradually change the structure of existing business workforce professional single case, to meet the information needs of the construction work; strengthening financial records staff, continuing education at different levels phases and in accordance with the principle of business needs for training. Focus on strengthening financial management personnel file information technology training and application of new technologies, new equipment, new methods of training to enhance their control and use of information technology and means of awareness and skills. Financial records to establish a rational management of performance appraisal evaluation provides information on the financial records management ability, good results in time units and individuals to recognize and encourage everyone to learn the information, and use information. In addition, also on the computer information technology staff must work files, financial management knowledge and skills introduction, to understand the objective laws of the financial records of work, and betterinformation for financial records management to provide technical support.Computerized accounting exits some problems in the file record:Firstly, after the implementation of computerized accounting, stored in the hard drive must be built on a floppy disk backup of accounting data.Under the "Accounting System Management System" and "reporting system management system" provides accounts data and report data by the data administrator to create a backup. Back not less than once per month; backup floppy disk with the file manager handling archiving procedures; used as a backup floppy disk must be well kept; backup floppy disk label should be affixed to protect and seal with a seal or seals; backup disk should be installed in the protection of seals and the box, stored in a safe, clean, heat, moisture, anti-magnetic place, and regularly turn storage; double back under the two sets of backup disk should be stored in different storage locations.Second, the implementation of computerized accounting system data and preserve the media the main security risks exist. The implementation of computerized accounting system data is the main computer. Computer system consists of hardware and software form. Because there is the physical vulnerability of hardware systems, once the hardware system failure or power failureand other non-human cause, will result in the data can not be processed, accounting can not. Data processing, accurate and efficient financial software depends on the quality and performance. Once the software quality problems will affect the accuracy and speed of data processing. Once the program a serious virus, it will seriously jeopardize the safety of the system, if we can not rule out the virus is likely to expand in time loss.Main accounting data stored in computer disk or external floppy, CD-ROM, once the magnetic medium due to heat, moisture meant loss and other reasons are damaged, save the accounting data will be lost, if not related to backup, then, will the accounting Computing system causing serious damage, seriously affecting the company's accounting. Magnetic media to store information on magnetic signals, if the data have been maliciously modified without leaving any traces. Therefore, we should also the entire computer system security and stability to do some work, such as computer virus prevention.Third, computing the need of expert management of accounting file. Accounting system implementation of the main "people", but no matter how good software quality, how to improve rules and regulations as the main body of Computerized Accounting System Implementation "person" can not play a role, there is a system not to perform, or even malicious modify the software program, modify the data in the database, illegally obtained a password, will not be tolerated. Therefore, managers should pay attention to the file selection and training of staff, enhanced staff files the standard of professional ethics and business standards to electronic dataprocessing accounting records management system, the main integrity. This requires the computerized accounting system to deal with business arising from the various books, reports, documents should be managed by hand, and to develop appropriate management system.Fourth, strengthening the computerized accounting system, management and maintenance of the network environment. Network security indicators include data security, access control, and identity recognition. Login using the password management and control of online financial data systems to read; only use the firewall, computerized accounting systems and external quarantine area to visit the link between the outside limits of accounting information systems through the firewall, unauthorized access to the database; use of data encryption, echo inspection techniques for network management in order to prevent the shading problems, equipment failures leading to data loss, and criminals of illegal interception of financial data theft and other security risks, protect the computerized accounting system, the safe operation of the network environment.With computer technology and network technology continues to evolve, the file management information to replace the traditional manual work is inevitable. At present, the file management information system has been developing in various enterprises, government departments widely. Strengthen and improve the computerized accounting records management will be the work of various enterprises in the financial and business management in the whole must be taken into account, financial records management directly affects the enterprise's management and efficiency. We believe that with computerized accounting development, computerized accounting records management work will become better and better.The original source: International Journal of Accounting and Information Management 2008.7。
与上市公司会计信息披露有关的外文文献及翻译
与上市公司会计信息披露有关的外文文献及翻译Analysis of the Relationship between Listed Companies’ Earnings Quality and Internal Control Information Disclosure* Jianfei Leng, Lu LiSchool of Business, Hohai University, Nanjing, China1、IntroductionThe cases of financial fraud lead to incalculable losses in these years, which are related to firm’s weak system of internal control. Now, both domestic and foreign have issued a series of legal norms. For example, Sarbanes- Oxley (SOX) Act force listed Companies to disclose their internal control information, including internal control deficiencies and internal self-assessment report and external auditor’s audit opinion. We formulate two important files: “Shanghai Stock Exchange listed companies internal control guidelines”and “Shenzhen Stock Exchange listed companies internal control guidelines”. These files require companies to disclose internal control self-assessment report and comments of external auditor’s audit, which greatly improve company’s effectiveness of internal control and quality of financial information. Accounting earnings is the score and one of the most important elements in all of the accounting information, which mainly refers to the company’s ability of forecasting future net cash flow. Higher earnings quality is the key to the effective function of the market and the insurance of the company’s future cash flow. The better quality of company’s earnings inclined to disclose more internal control information and to get more outside investment. Therefore, earnings quality is one of the most important factorsto affect internal control information disclosure. In this article, with the analysis of multiple regressions, we examine the relationship of earnings quality and internal control disclosure of information in the sample of 1273 nonfinancial firms in shanghai and Shenzhen Stock Exchange in 2010.2. Prior Research on Internal Control Information DisclosureListed companies’ internal control information disclosure is mostly voluntary before 2002, but few companies are willing to do so. Since Sarbanes-Oxley (SOX) Act is enforced, many listed companies are forced to disclose their information of internal control, which providing more material and information to scholars who study listed companies’internal control. Researches on internal control information disclosure are mainly concentrated on the following four aspects:1) The current situation and solutions of internal control information disclosure.There are lots of researches on the current situation of internal control information disclosure,Mc. Mullen，Raghunandan and Rama [1] studied 4154 companies during 1989-1993, suggesting that only 26.5% companies are willing to disclose their internal control information, and that only 10.5% provide their internal control report among those companies with deficiencies on their financial reports. It shows that the proportion of companies voluntarily disclosing their internal control information is little, and that the companies with deficient financial report are more unwilling to provide the internal control self-assessment report. Hermanson [2] also did corresponding empirical research on listed company’s internal control information disclosure and got the same conclusion. Minghui Li[3] and Dongmei Qin [4] made related researches on the current situation of internal control information disclosure. They believed that current listed companies’ enthusiasm of disclosing internal control information is not strong, and much internal control information was not substantial but formal. Minghui Li [3] also drawn on the experiences of the United States in internal control information disclosure, and provided a series of suggestions and measures of improving internal control information disclosure. Hua Li, Lina Chen [5], Xiaofeng Dai and Jun Pan [6] analyzed the current situation of internal control information disclosure with internal control theories, and pointed out the problems and put forward the corresponding solution. Xinhua Dai and Qiang Zhang [7] mainly did the research on listed banks’internal control information disclosure, finding that our listed banks’system of internal control information disclosure is not standardized and sufficient. They interpreted the corresponding requirements of the US internal control information disclosure set by “Sarbanes-Oxley Act”, suggesting China to promote the improvement of listed banks’ internal control information step by step. According to relevant provisions of internal control information disclosure required by “Shanghai Stock Exchange Guidelines”and “The Notice on Listed Companies’Annual Report in 2006”, Youhong Yang and Wei Wang [8] analyzed the internal control information disclosure of listed companies on Shanghai Stock Exchange in 2006 with descriptive statistics, and found many problems.2) Impact factors of internal control information disclosure.Bronson, carcello, Raghunandan and Doyle, Ge, McVay suggested that there is a correlation between corporate identityand internal control information dis-closure. Company size, the proportion of institutional investor holding, the number of audit committee and the speed of earnings growth have impact on internal control information disclosure. Many other experts did empirical study on such question. Ge and McVay used a survey method to analyze the sample, discovering that the disclosure of material defects is related to the complexity of the company but there is no direct correlation with company size and profitability. Jifu Cai made a relevant empirical study of A-share listed companies to find impact factors of listed companies’ internal control information disclosure. The results showed that the companies with a better operating performance and higher reliability of financial report are more inclined to disclose its internal control information, and vice versa. This indicates that the company’s operating performance and reliability of financial report affect the listed companies’internal control information disclosure. Adrew J. Lcone selected listed companies who disclosed material defects of their internal control information in their annual reports as samples to study the impact factors of internal control information disclosure. The results show that the complexity of corporate structures, the changes in company structure and the inputs to internal control are all the impact factors of internal control information disclosure. Shaoqing Song and Yao Zhang studied A-share listed companies on Shanghai and Shenzhen Stock Exchange from 2006 to 2007, finding that there is a correlation between corporate governance characteristics and internal control information disclosure. Audit committee, annual statistics, company size and the place of listing have a significant impact on internal control information disclosure. Bin Wang andHuanhuan Liang [15] studied 1884 listed companies on Shenzhen Stock Exchange between 2001 and 2004. They made use of their rating reports of information disclosure quality to examine the inherent relationship between listed companies’corporate governance characteristics, characteristics of operating condition and information disclosure quality, finding that corporate governance characteristics and characteristics of operating condition have a certain impact on internal control information disclosure.3) The cost of internal control information disclosure.The studies on the cost of internal control information disclosure are not very much. J. Efrim, Boritz, Ping Zhang thought that the costs of disclosing internal control information is enormous, and the management did not believe that the benefits of internal control information disclosure would surpass the corresponding costs. Maria analyzed the sample which discloses their internal control information in accordance with SEC requirements, primarily study the relationship between the costs of disclosing internal control information and the effectiveness of the internal control system. It is found that the cost of disclosing deficiencies of internal control information is far more than that of defect-free.4) Correlation between internal control and earnings quality.There are many researches on the correlation between internal control and earnings quality. Doyle [11] studied the relationship between internal control and earnings quality, and found that internal control is a motivation of earnings quality. The studies of Chan [18] and Goh and Li [19] are similar. Chan [18] discovered that earnings management of those who disclose thematerial defects of internal control has a higher degree but the return on investment is very low. Goh and Li’s [19] also found that company’s earnings stability can be increased after improving the defects of internal control. Lobo and Zhou [20] made a comparison on companies’discretionary accruals between before implementing “Sarbanes-Oxley Act” and after implementing it, finding that companies’ discretionary accruals decreased a lot after the implementation of “Sarbanes-Oxley Act”. Doyle, Ge and Mcvay [10] divided the internal control defects into two aspects: corporate level and account level, finding that internal control defects on corporate level is influential to earnings quality, but there is no correlation between internal control defects on account level and earnings quality. Guoqing Zhang [21] selected nonfinancial A-share listed companies in 2007 as a research object to study the internal control quality on earnings quality. The results have shown that there is no close link between high quality internal control and earnings quality, but company’s characteristics and corporate governance factors may affect internal control quality and earnings quality systematically. Chunsheng Fang et al. [22] used questionnaire survey to examine the relationship between internal control system and financial reporting quality, finding that financial reporting quality improved after implementation of internal control system. Jun Zhang and Junzhi Wang [23] selected listed companies on Shanghai Stock Exchange in 2007 as sample, and used adjusted Jones model to calculate discretionary accruals and found that discretionary accruals significantly reduced after the review of internal control. Shengwen Xie and Wenhai Lai [24] selected A-share listed companies on Shanghai Stock Exchange in 2007 and 2008 as samples. They analyzed therelationship between internal control deficiencies and earnings quality by using a paired study, and found that listed companies’internal control information disclosure had an effect on earnings quality.Based on the above studies, we can see that internal control gets more attention after the promulgation of “Sarbanes-Oxley Act”. Current researches centralize on the defects of existing laws and regulations, the current situations of listed companies’internal control information disclosure, the relationship between listed companies’internal control information disclosure and their operating conditions, financial report quality and earnings quality. Among the current studies, most have focused on descriptive statistics and the relationship be-tween internal control quality and earnings quality, while there is no study use earnings quality as explanatory variable to reflect its effect on internal control information disclosure. Therefore, this article uses earnings quality as main explanatory variable and disclosure of internal control as the dependent variable to do empirical study, which compensate for the lack of current research to some extent.3. Method3.1. HypothesisHypothesis: the better the quality of earnings is, the higher the level of internal control information disclosure will be.According to agency theory and signaling theory, corporate trustee has obligation to report relevant information to the corporate capital owners, which give help to the operation of business. In the process of reporting, corresponding information is to pass the corporate relevant signal to the capital market. The signal can make the operator affect the flow of resources incapital market in a certain extent to improve the enterprise’s interests. There is the mutually reinforcing relationship between internal control information disclosure and the quality of earnings. A company that can fully disclose its information of internal control means that its managers have a good description of ethics. Meanwhile, a company that can take the initiative to show its internal control information in detail indicates that its company has a higher self-confidence, which will attract more capital market resources, increase its cash flow, enhance the quality of earnings, and improve management capabilities. Conversely, companies with good earnings quality will choose to voluntarily disclose their information of internal control in detail. They can distinguish themselves to the companies with inferior earnings quality and get more favor from investors.上市公司盈余质量与内部控制信息披露关系研究冷建飞，李璐（河海大学商学院，南京）1、前言近年来金融诈骗案件的发生带来了不可估量的损失，这与公司内部控制系统弱是有关系的。
有关会计专业的英文文献
以下是一些与会计专业相关的英文文献的例子：1. "The Role of Accounting in Corporate Governance: A Review of the Literature" - 作者：Scott, William R.这篇文献回顾了会计在企业治理中的作用，讨论了会计信息对企业决策和监管的重要性。
2. "IFRS Adoption and Financial Statement Effects: A Review of the Literature" - 作者：Nobes, Christopher这篇文献回顾了企业采用国际财务报告准则（IFRS）对财务报表的影响研究，探讨了IFRS对会计质量、报表透明度和投资者决策的影响。
3. "The Impact of Auditing on Corporate Governance: A Review of the Literature" - 作者：Abbott, Lawrence J.这篇文献回顾了审计在企业治理中的影响研究，讨论了审计对公司经营绩效、风险管理和内部控制的重要性。
4. "Earnings Management: A Literature Review" - 作者：Healy, Paul M.这篇文献回顾了盈余管理的研究文献，讨论了企业为达到特定目标而操纵财务报表的行为，以及其对投资者、监管机构和公司治理的影响。
5. "The Value Relevance of Accounting Information: A Review of the Literature" - 作者：Ohlson, James A.这篇文献回顾了会计信息的价值相关性研究，探讨了财务报表信息对股票价格、市场价值和投资者决策的影响。
内部控制与会计信息质量 外文文献
The Quality of Accounting Information and The Accounting Information System through The Internal Control Systems: AStudy on Ministry and State Agencies of The Republic ofIndonesiaFardinalAccounting Doctoral Program Faculty of Economic and BusinessPadjadjaran University-IndonesiaE-mail: ferdinal@AbstractThe purpose of this study is an attempt to explain, but not empirically tested, the effect of the effectiveness of internal control system (general and application controls) on the quality of accounting information systems (ease of use, usefulness and usage) and its impact on the quality of accounting information (relevance, accuracy, and verifiability) in order to develop a theoretical framework as a basis of the hypothesis as an answer to the question of the study, that is, to the extent of which: (1) the effect of internal control on accounting information systems (AISs), (2) the effect of internal control on the quality of accounting information, and (3) the effect of the quality of accounting information systems on the quality of accounting information. This study will use a t test by α = 0.05 to test each of the proposed hypothesis. The study is scheduled to be conducted in 85 Ministries and State Agencies of the Republic of Indonesia. Also explained in this paper is the research methodology used. Keywords: Internal Control, Quality of Accounting Information Systems, Quality of Accounting Information 1. IntroductionAccounting information is the results of accounting processes, generally presented in a form of financial statement (Kieso et al, 2012:5) or an annual report (Maurice, 1994). If scrutinized, most of every definitions of accounting states that accounting information is the output of accounting processes.Organization of any kind always needs accounting information for economic decision making (Kieso et al, 2012). Accounting information is used for such things as investment decision, stewardes evaluation, monitoring activities and regulatory measures (Hansen & Mowen, 1995). By using accounting information, decision makers would obtain information on the future of their companies, such as forecasting that involves annual plans, strategic plans, and decision alternatives (Susanto, 2008). The users are interested in using the accounting information, becouse those information has fulfilled a decision-usefulness-information criterion (Kieso et al, 2012). In a strategic perspective, accounting information itself is one of the aspects of a company’s competitive advantage (Baltzan, 2012).Useful accounting information is an one that fits for used by the information user (Wang & Strong, 1996), or one that cause user take to desirable actions (Hall, 2011), or one that may help the users in making proper decisions (Gellinas et al, 2012). Accounting information quality is an information with characteristics/attributes that make the accounting information valuable for the users (O Brien, 1996).The quality of accounting information comes from the implementation of an accounting information systems quality (Sacer et al, 2006. Baltzan, 2012). Among of author use different terminologies when describing the quality of Accounting information system, such as: effectiveness, success, usefulness, efficiency, user satisfaction, and also the term of quality itself. Gelinas et al (1990) suggests that the effectiveness of AIS is a measure of an accounting information system success to meet the established goals. A quality of accounting information system concerned with the measurement of output the actual system that produces the ouput (Delon & McLeod, 2003). An accounting information system quality is an integration of quality hardware, software, brainware, telecommunication network, data base, and quality of work and user satisfaction (Sacer et al, 2006). The governement institutions of the Republic of Indonesia are until currently still faced with a problem of the quality of accounting information system. That is reflected by the weakness of quality of the financial statements of: central governments, the ministries and public institutions and the regionals. In the time period of 2004-2010, results of audit on the financial statements of central government’s, most of ministries and state agencies, and regional government still have a qualified opinion categories (Warta BPK, 2010). Gamawan Fauzi (2012) said, a target of 50% of the regional governments to attain the unqualified opinion categories in 2014 is hard to realize. The problem of low quality of the government financial statements, as a reflection of the poor quality of the accounting information system, is due to among others the weakness of internal controlling system (Warta BPK, 2011).The objective of accounting information systems is to provide the reliable accounting information on a timely basis (Guan, 2006). An internal control system is a series of procedures designed such that provide management with reasonable assurance that the accounting information that provide by an accounting information system presents is reliable and made available timely (Guan, 2006). An accounting information system and record keeping will not success in completely and accurately processing all transaction unless controls, known as internal control, are built into the system (Millchamp & Taylor, 2008).The purpose of this study is to develop a model to find out evidences or answers of the following problems: (1) how extent of which the effect of an internal control system on the quality of AIS, (2) how extent of which the effect of an internal control system on the quality of accounting information, and (3) how extent of which the effect of the quality of accounting information systems quality on the Accounting Information quality .2. Review of Literature2.1. Accounting Information QualityThe value of information is directly linked to how it helps decision makers achieve their organization’s goals. Valuable information can help people and their organizations perform their tasks more efficiently and effectively (Stair and Reynolds, 2012). Furthermore, information of high quality, that is, information product whose characteristics, attributes, or qualities help makes it valuable to them (O Briens, 2004).The quality of accounting information can be explained by several dimensions. Hall (2011) suggests that the dimensions of information quality consist of: relevance, timeliness, accuracy, completeness, and summarizing. Moreover, Gelinas et al (2012) and McLeod (2007) put forward that dimensions of the quality of information are: accurate, timely, relevance, and completeness. Far earlier, Hicks (1993) states relevance, timeliness, accuracy and verifiability as the criteria of information quality. Whereas Maurice (1994) and O’ Briens & Marakas (2010) summarizes the important of information and groups them into three dimensions, namely: time (consist of: timeliness, currency, frequency, time period); content (accuracy, relevance, completeness, conciseness, scope, performance); and form (clarity, detail, order, presentation, media) In this study, the dimensions of accounting information quality are: (1) Relevancy. The Extent to which data is applicable and helpul for the task at hand (Wang & Strong, 1996), the contents of a report or document must serve a purpose (Hall, 2011). (2) Accuracy. The Information must be free from material errors (Hall, 2011). (3) Verifiability, the ability of confirm the accuracy of information by tracing information to its original source (Hicks, 1993)2.2. Accounting Information System QualityAccounting information system is a collection of data and processing procedures that creates needed information for its users (Bagranof et al, 2011). Accounting information systems (AISs) is a collection of resources, such as people and equipment, designed to transform financial and other data into information. This information is communicated to a wide variety of decision makers. AISs perform this transformation whether they are essentially manual systems or thoroughly computerized (Bodnar & Hopwood, 2010).According to Stair & Reynolds (2010), an accounting information systems quality is usually flexible, efficient, accessible, and timely. Seddon (1997) state that an information system success thus conceptualized as a value judgment made by an one from stakeholders’ viewpoints. Moreover, Gelinas & Wriggins (1990) suggest that the effectiveness of an accounting information systems is a measures of accounting information system success to meet the established goals. Meanwhile, Delon & McLean (1992) state that the quality of system is concerned with the measurement of the actual system in producing output.D&M IS Success Model developed by Delon & McLean (1992) and The Technical Acceptance Model (TAM) developed by Fred Davis (1989) are widely used as references by many authors in measuring the dimensions of accounting information system success. In D&M IS Success Model, the quality of AIS is accounted for by using six dimensions, namely: (1) system quality, (2) information quality, (3) use, (4) user satisfaction, (5) individual impact and (6) organizational impact. In Technical Acceptance Model (TAM) (1989) the factors that can lead the best attitudes to a system and then receive and apply the system are used as the measure of accounting information system success, namely: (1) perceived usefulness, (2) perceived ease of use, and (3) actual use (usage). Then, a related model is also proposed by Seddon (1997) which includes: system quality, information quality, perceived usefulness, user satisfaction, and information systems (IS) use. Within the context of the current study, perceived usefulness, perceived ease of use and Information system (IS) use (usage) will be considered as a well-respected dimensions of Accounting Information Systems Quality.Perceived usefulness, refers to the degree to which a person believes that using a particular system would enhance his or her job performance (Davis, 1989). Whereas perceived ease of use refers to the degree to which a person believes that using a particular system would be free effort (Davis, 1989). As for an Information system(IS) use (usage) refers to and manner in which a person utilizes the capabilities of an information systems (Petter et al, 2008),2.3. Internal ControlAn internal control consists of policies and procedures designed to provide a reasonable assurance to management that the company has accomplished its goals and objectives (Elder et al, 2010). The reason for management to design an effective internal control system is so as to achieve three main goals, namely: (1) reliability of financial statements, (2) effectiveness and efficiency of company’s operations, and (3) compliance to laws and regulations (Messier et al, 2006).An internal control system consists of some components, namely: a) the control environment, (b) the entity’s risk assessment process, (c) the information systems and communications, (d) the control activities, and (e) the monitoring and controls (Bodnar & Hoopwod, 2010). The components of internal control are designed and implemented by management to assure reasonably that the goals of internal control will be achieved (Arens, 2008). Then, so as to assure that each component of an internal control system is implemented in a spesific application system contained in an organization’s every transaction cycle, the company designs a transaction processing internal control (Bodnar & Hoopwod, 2010). A transaction processing control consists of a general control and an application control.A general controls are designed to assure that information processing is undertaken in a reasonably control and consistent environment. These control have an impacts on the effectiveness of the application controls and processing functions that involves the use of the accounting information`system (Nash & Heagy, 1993). A general control consists of (Bodnar & Hoopwod, 2010:149)•The plan of data processing organization: Segretation of duties; responsibility for authorization, custody, and record keeping for handling and processing of transaction.•General operating procedures: definition of personel, reliability of personnel, training of personnel, competence of personnel, rotaion of duities, form design, prenumbered forms.•Equipment control features: Backup and recovery, transaction trail, error-sources statistics.Equipment and data-access controls: Secure custody, dual access/dual controlOn the other side, an application control is designed to control accounting applications so as to secure the completeness and accuracy, appropriate authorization, and transaction processing validation (Nash & Heagy, 1993). An application control consists of (Bodnar & Hoopwod, 2010):•Input controls, are designed to prevent or detect errors in the input stage of data processing. Typical input control include: Authorization, exception input, passwords, bacth serial number, control registers, amount control total, document control total, line control total, hash total, sequence cheking, completeness cheking, check digit, expiration etc.•Process controls, are designed to provide assurances that processing has occurred according to intended specifications and that no transactions have been lost or incorrectly inserted into the processing stream.Typical processing control include: Mechanization, default option, run-to-run totals, celaring account, summary processoing, automated error correction.•Output controls, are designed to check that input and processing resulted in valid output and that outputs are distributed properly. Typical ouput control include: Reconciliation, aging, suspense file, suspense account, periodic audit, discrepancy reports, upstream resubmission3. Theoretical Framework3.1. Internal Control and Accounting Information Systems SuccessAccounting information system success is influenced by the effectiveness of internal controlling system. An effective internal control can assure the appropriateness of data entry works, processing techniques, storage methods, and the accuracy of information produced (O Brien & Marakas, 2010). Internal controlling system is designed to monitor and keep the quality and security of information system activities in implementing input, process, and output activities (O Brien & Marakas, 2010). The development of an internal control in a computer-based accounting information system will help management protects corporate assets from suffering losses and embezzlement and keeps company financial data accuracy (Jones & Rama, 2003). Neither accounting information nor record keeping system will not success processing all transactions without an internal control system (Millchamp & Taylor, 2008).The results of prior study showed that an internal control has significant influence on the effectiveness of an accounting information system. A study by Iceman & Hilson (2012) concluded that, on average, accounting errors in weak internal control systems were reported more than in strong internal control systems. Guan (2006) offered an essential concept on the implementation of an internal control in an accounting information system toprotect integrally or to minimize the probability of occurrence of errors or frauds originated in accounting information systems.3.2. Internal Control and Quality of Accounting InformationThe goal of an internal control in an organization is to assure that all transactions are recorded in accurate numbers, in appropriate accounts, and in proper accounting periods so as to enable the presentation of financial statements in accordance with relevant accounting and legal standards (Millchamp & Taylor 2008). Companies are required to develop an internal control intended to provide a reasonable assurance that their financial statements have been presented fairly (Arens et al, 2008). A financial statement will probably not comply accounting standards (GAAP) if internal control over financial statements were inadequate (Arens, 2008).The effects of an internal control on the quality of accounting information are also substantiated by the results of some prior study. The result of Ronald & Houmes (2012) studied indicated that the students of two universities involved in their study increasingly understood that internal control has a significant effect on the reliability of a financial statement. A weak internal control results in weak revenue recognition, segretation of duties, and period end reports and inappropriate accounts reconciliation (Ge & McVay, 2005). The results of study by Doyle, Ge W & Mc Vay (2007) showed that the weakness of internal control has an effect on the low quality of accruals add more the evidences of the existence of an effect internal control on the quality of an accounting information.3.3. Accounting Information System Success and Quality of Accounting InformationAn accounting information system may help managers by providing information needed for them o implement managerial functions (O Brien, 1996). The purpose of an accounting information system is to produce financial statements designated for both external and internal users (Scot, 1986). Meanwhile, Hall (2010) suggested that, fundamentally, the purposes of an accounting information system are to: (a) present information on the organizational resources used, (b) present information related to management decision making, and (c) present information in order to help operational personnel successfully implement their duties in efficient and effective ways. Then, the main purpose of companies in building an accounting information system is to process accounting data so as to transform it into accounting information that is needed by many user to reduce risks in decision making (Azhar Susanto, 2008).The effectiveness of an accounting information system is related to the activities of data collection, inputing, p rocessing, and storage as well as to accounting information reporting management and control for organizations to obtain accounting information of high quality (Pairat, 2012). Accounting information system success may enhance the accuracy of financial statements (Salehi et al, 2000). Moreover, the effectiveness of an accounting information system may affect the increase of financial statement quality and accelerate corporate transaction processes (Sajadi et al, 2008).4. Study Models and HypothesisBased on the prior literature discussion, the conceptual model is shown in figure below:Figure: Theoretical Framework ModelTo test this model, the following hypothesis were proposed as follows:H.1: Internal control system affects the quality of an accounting information systemH.2: Internal control system affects the quality of accounting informationH.3: The quality of accounting information system affects the quality of accounting information5. MethodologyThe research objects are the internal control system, the quality of accounting information system, and thequality of accounting information. The population in this study is consists of 85 ministries and public institutions of Republic of Indonesia. The observation unit consists of those personnel that are involved in implementing accounting activities, namely: input data processing personnel, financial statement providers, and the heads of accounting departments. The sample is picked up randomly by a random sample technique. This study uses primary data collected by spreading questionnaire by mail (mail survey) to each of the respondents. The data collected is then tested for its validity and reliability so that the data is valid to be processed. Then, the data is analyzed descriptively in order to describe the characteristics of each research variable. The data will be analyzed is by using path analysis with consideration of the pattern of relationships between variables that are correlative, causality and recursive. Each hypothesis to be tested by a statistical t test: Ho is rejected if tcount> tcritical, α = 0.05 level.6. ConclusionsThe model developed in this study may explain the influence of the internal control system on the quality of accounting information systems and the quality of accounting information. The model will enable we examine and predict whether the components of internal control systems have been adequately applied in accounting information systems. The results of this study later, is specifically will show the components or dimensions of any system of internal control which is the main cause of weak internal control systems of ministries and state agencies of the Republic of Indonesia. Thus, based on the findings of this study, the author will propose some suggestions for improving the effectiveness of internal control system so that the quality of accounting information systems for the better. Accordingly, the financial statements of the ministries and state agencies of the Republic Indonesia can be provided in accordance with high quality standards.ReferencesAllan Millchamp & John Taylor, (2008). Auditing, 9th ed., South Western, P. 85, 86Alvin A. Arens, Randal J. Elder, & Mark S. Beasly, (2008). Auditing dan Jasa Assurance, Pendekatan Terintegrasi, Edisi ke-12, Jilid 1, Bahasa Indonesia language edition published by Penerbit Erlangga. Jakarta. P. 371, 373, 375Azhar Susanto, (2008). Sistem Informasi Akuntansi: Struktur Pengendalian Risiko Pengembangan. Edisi Perdana, Lingga Jaya, Bandung, P.8Azhar Susanto, (2009). Sistem Informasi Manajemen: Pendekatan Terstruktur Resiko Pengembangan. Edisi Perdana, Lingga Jaya, Bandung.Baltzan, Paige, (2012). Business Driven Information System. 3rd Edition NY: McGraw-Hill, P. 14)Delon, W.H. & Mclean, E.R., (1992). Information Success The Quest For Dependent Variable, Information System Research, Vol. 3. No. 1, Pp. 60-95Dellon, W.H. Delon & Ephraim R. Mclean, 2003. The Delon and McLean Model of Information Systems Succes: A Ten Years Update, Journal Of Management Information Systems/ Spring 2003. Vol. 19, No. 4. Pp. 9-30. F. Davis, (1989). Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology. MIS Quartely, 13, September, Pp. 319-340Donald E. Kieso, Jerry Weygandt, & Terry D. Warfield, (2012). Intermediate Accounting. 14th Edition. UK: John Willey and Sons, Inc. Pp.5-6Don R. Hansen, & Maryanne M. Mowen, (1995). Cost Management Accounting And Control. South Western College Publishing. P.35Doyle, J., Ge W, and McVay, S., (2007). Accrual Quality and Internal Control Over Financial Reporting. Accounting Review, Vol 82. No. 5. Pp. 1141-1170.Frederich L. Jones and Dasaratha V. Rama., (2003). Accounting Information Systems,A Business Process Approach. :South Western, P. 7Gamawan Fauzi, (2012). Target 50% Daerah WTP Pada Tahun 2014 Sulit Dicapai. Harian Kompas, Rabu, 25 Juli, P. 4.George Scot, (1996Ge W and McVay, S., (2005). The Disclosure of Material Weakness in Internal Control After The Sarbanes-Oxley Act. Accounting Horizons, Vol. 19. No. 3. Pp. 137-158.Gelinas, Ulrich, A. Oram & W. Wriggins, (1990). Accounting Information Systems. 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Measuring information systems success: models, dimensions, measures, and interrelationships. European Journal of Information Systems, pp. 236-263Stair, Ralph M. & George W. Reynolds, (2010). Principles Of Information Systems, Course Technology. 9th Editions. NY: Mc-Graw-Hill. P. 7, 57Wang, R. Y. and Strong, D.M., (1996). Beyond accuracy: What data quality means to data consumers. Journal of Management Information Systems, Vol. 12, No. 4, pp. 5-33.Yuhong Guan, Yuhong Guan, (2006). A Study on The Internal Control of Accounting Information Systems. International Confrence on Computer and Communication Technologies in Argiculture Engineering, Januari, 12.。
[整理版]会计外文文献
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The relationship between tax and accounting rules - the Swedish case作者：John Blake, Katarina Akerfeldt , Hilary J. Fortes , Catherine Gowthorpe作者单位：Professor in the Department of Accounting and Financial Services , University of Central Lancashire , Preston , UK , Skattemyndigheteni Stockholms lan , Haninge , Sweden , Schoolof Accounting and Finance , Middlesex University Business School , The Burroughs , LondonNW4 4BT , UK , Department of Accounting and Financial Services , University of CentralLancashire , Preston , UK期刊：European Business Review, 1997, V ol.97 (2), pp.85-91来源数据库：Emerald JournalDOI：10.1108/09555349710162599全文下载路径：Emerald (合作)查找更多免费版本分享到：关键词：Accounting; Rules ; Sweden ; Taxation英文摘要：Traces the history of the imposition of a comprehensive tax-accounting link in Sweden, identifying ways in which professional a关键词：accounting harmonization; globalization ; classification ; national rules differences ; influencing factors ; Europe英文摘要：The goal of this study is to describe and summarize how the harmonized international accounting system can promote business decisions and influence economic environment. The unified, harmonized accounting system will lead to new types of analysis and data, furthermore with the possible integration of new indicators from the business management of certain countries. Especially the multinational companies whose subsidiaries had to report for some purposes using national accounting rules convert an d consolidate their different framework for unified financial statement where they are listed. A suitable international accounting system can help multinational enterprises accomplish their managerial functions on a global basis. Meanwhile the interpretation and adoption of the financial information based on the different accounting methods are also expensive for the users of these reports. Therefore an authentic and harmonized international accounting system could form that business language, which would allow the comparison of the accounting information of each country. The accounting system differences matter even to financial analysts who specialize in collecting, measuring and disseminating business information about the covered companies suggests that there are potential economic costs, associated with variation in national rules across countries. Besides, it is very important task for managers and researchers the valuation and analyzing the effects of harmonized accounting system on the business environment, especially their contribution to globalization. According to the business practice it is obvious that the usage of harmonized international accounting system leads to a reduction of the information asymmetry between the owners and the managers.收缩相似文献：（说明：与本文内容上较为接近的文献）[1]Parmod Chand. A critique of the influence of globalization and convergence of accounting standards in Fiji. [J].Critical Perspectives on Accounting,2006,18(5)[2]Ian Cobb. Management accounting change in a bank. [J].Management Accounting Research,1995,6(2)[3]Yin Chen. Problems of accounting reform in the People's Republic of China. [J].International Journal of Accounting,1997,32(2)[4]Sivakumar Velayutham. Recent developments in the accounting profession in New Zealand: A case of deprofessionalization?. [J].International Journal of Accounting,1996,31(4)[5]Amy Hing-Ling Lau. Contemporary accounting issues in China—An analytical approach. [J].International Journal of Accounting,1998,33(5)[6]Robin Cooper. Management accounting: European perspectives. [J].International Journal of Accounting,1998,33(5)[7]Hema Wijewardena. Colonialism and accounting education in developing countries: The experiences of Singapore and Sri Lanka. [J].International Journal of Accounting,1998,33(2)[8]Jeffrey R. Cohen. A methodological note on cross-cultural accounting ethics research. [J].International Journal of Accounting,1996,31(1)[9]Hendrik Vollmer. Management accounting as normal social science. [J].Accounting,Organizations and Society,2008,34(1)[10]Alan Roberts. The very idea of classification in international accounting. [J].Accounting, Organizations and Society,1995,20(7)[11]Christopher Nobes. On accounting classification and the international harmonisation debate. [J].Accounting, Organizations and Society,2003,29(2)[12]Garry D. Carnegie. Traditional accountants and business professionals: Portraying the accounting profession after Enron. [J].Accounting, Organizations and Society,2009,35(3)[13]Fouad K. AlNajjar. Perceptions of Fortune 500 controllers on internationalizing the accounting curriculum. [J].Journal of International Accounting, Auditing and Taxation,1995,4(1)[14]J.A. Breembroek. Environmental farm accounting: The case of the dutch nutrients accounting system. [J].Agricultural Systems,1996,51(1)[15]Naoko Komori. Visualizing the negative space: Making feminine accounting practices visible by reference to Japanese women's household accounting practices. [J].Critical Perspectives on Accounting,2012,23(6)[16]Philip D. Bougen. Fair value accounting: Simulacra and simulation. [J].Critical Perspectives on Accounting,2011,23(4-5)[17]Lee D. Parker. Qualitative management accounting research: Assessing deliverables and relevance. [J].Critical Perspectives on Accounting,2011,23(1)[18]Levi Gårseth-Nesbakk. Accrual accounting representations in the public sector—A case of autopoiesis. [J].Critical Perspectives on Accounting,2010,22(3)[19]Eva Heidhues. A critique of Gray's framework on accounting values using Germany asa case study. [J].Critical Perspectives on Accounting,2010,22(3)[20]Jan Mouritsen. The operation of representation in accounting: A small addition to Dr. Macintosh's theory of accounting truths. [J].Critical Perspectives on Accounting,2010,22(2)Research on the Structure of China’s Enterprise Income Tax Law System作者：Yinying Wang作者单位：S.J.D. , Law School , University of Wisconsin-Madison期刊：Beijing Law Review, 2011, V ol.02 (02), pp.63-73来源数据库：Scientific Research Publishing JournalDOI：10.4236/blr.2011.22007全文下载路径：PDF下载Scientific Research Publishing (合作)查找更多免费版本分享到：关键词：Enterprise; Income Tax Law ; Restructure ; Comparison英文摘要：The PRC enterprise income tax law was enacted on January 1, 2008, with accordance to which the enterprise income tax law system has been changing. It took a long time to promulga te the law just as it takes and will take certain period to integrate the system from the constitutional law to tax polices. The lack of taxing power under constitutional law, the silence of a basic tax law, and the arbitrary of tax policy issuance lead to an unstable structure of enterprise income tax law system. Lawmak ers shall announce the taxing power under the constitutional law, form a general tax law, and take time to screen tax policies to improve the system.收缩相似文献：（说明：与本文内容上较为接近的文献）[1]Pall completes tax inquiry, terminates 4 employees. [J].Filtration Industry Analyst,2008,2008(2)[2]Pierre Pestieau. The value of explicit randomization in the tax code. [J].Journal of Public Economics,1998,67(1)[3]Richard M. Bird. Dual Income Taxation: A Promising Path to Tax Reform for Developing Countries. [J].World Development,2011,39(10)[4]Karin Edmark. Identifying strategic interactions in Swedish local income tax policies. [J].Journal of Urban Economics,2007,63(3)[5]Silvia Fedeli. Joint income-tax and VAT-chain evasion. [J].European Journal of Political Economy,1999,15(3)[6]Mohamed Belhaj. Risk taking under heterogenous revenue sharing. [J].Journal of Development Economics,2011,98(2)[7]Federica Maiorano. Institutions and telecommunications infrastructure in low and middle-income countries: The case of mobile telephony. [J].Utilities Policy,2007,15(3)[8]Henk Elffers. Influencing the prospects of tax evasion. [J].Journal of Economic Psychology,1997,18(2)[9]Bashar H. Malkawi. The case of income tax evasion in Jordan: symptoms and solutions. [J].Journal of Financial Crime,2008,15(3)[10]Kurt Schmidheiny. Income segregation from local income taxation when households differ in both preferences and incomes. [J].Regional Science and Urban Economics,2005,36(2)[11]X. Ruiz del Portal. Is the optimal income tax regressive?. [J].Economics Letters,2008,100(3)[12]Wendy Heltzer. The book–tax divide: Perceptions from the field. [J].Research in Accounting Regulation,2011,23(2)[13]Wiersema. Tips on the new tax laws. [J].Electrical Apparatus,2013,66(2)[14]Christian Bellak. Do low corporate income tax rates attract FDI? - Evidence from Central- and East European countries. [J].Applied Economics,2009,41(21)[15]Foad Farid. COMPOSITE CORPORATE INCOME TAX. [J].The Engineering Economist,33(2)[16]Jon Gruber. The elasticity of taxable income: evidence and implications. [J].Journal of Public Economics,2002,84(1)[17]Ferro's sales and income fall sharply in first quarter of 2012. [J].Additives for Polymers,2012,2012(7)[18]Bin Ke. What insiders know about future earnings and how they use it: Evidence from insider trades. [J].Journal of Accounting and Economics,2003,35(3)[19]Marcel Gérard. T ax interactions among Belgian municipalities: Do interregional differences matter?. [J].Regional Science and Urban Economics,2010,40(5)[20]Oriol Carbonell-Nicolau. Voting over income taxation. [J].Journal of Economic Theory,2006,134(1)。
会计学外文经典文献
会计学外文经典文献摘要：一、引言1.会计学的重要性2.外文经典文献的意义二、会计学外文经典文献概述1.文献分类2.重要学术观点与贡献三、代表性外文经典文献解析1.文献一：《会计学原理》2.文献二：《财务会计理论》3.文献三：《管理会计》四、我国会计学外文经典文献的研究现状1.研究概况2.研究热点与趋势五、外文经典文献对我国会计学研究的启示1.理论体系建设2.研究方法与技术3.实践应用与创新六、结论1.外文经典文献在会计学领域的价值2.我国会计学研究的未来发展正文：一、引言会计学作为一门重要的经济管理学科，其理论体系和实践应用在全球范围内得到了广泛认可。
外文经典文献在会计学领域的研究成果丰富，为我国会计学研究提供了宝贵的理论依据和实践经验。
本文将对会计学外文经典文献进行梳理，以期为我国会计学研究提供参考。
二、会计学外文经典文献概述1.文献分类会计学外文经典文献主要包括财务会计、管理会计、审计、税收等方面的著作。
这些文献涵盖了会计学的理论体系、方法论、实践应用等各个方面。
2.重要学术观点与贡献在外文经典文献中，许多学者提出了具有影响力的学术观点，如会计要素、会计等式、财务报表分析、现金流量预测等。
这些观点为会计学理论体系的构建奠定了基础，并对实际应用产生了深远影响。
三、代表性外文经典文献解析1.文献一：《会计学原理》这本书是由美国会计学家佩顿（Paton）和利特尔顿（Littleton）共同撰写的。
该书系统地阐述了会计学的基本原理和方法，强调了会计信息的真实性和可靠性。
这本书对我国会计学研究的理论体系建设具有重要的指导意义。
2.文献二：《财务会计理论》该书由美国学者布里曼（Bromwich）和瓦茨（Watts）合著。
该书对财务会计理论进行了全面梳理，对会计准则、会计信息质量、会计假设等方面进行了深入探讨。
这本书对我国会计学研究具有很高的参考价值。
3.文献三：《管理会计》这本书是由英国学者亨德里克森（Hendrickson）所著。
关于会计的英文文献原文(带中文翻译)
The Optimization Method of Financial Statements Based on Accounting Management TheoryABSTRACTThis paper develops an approach to enhance the reliability and usefulness of financial statements. International Financial Reporting Standards (IFRS) was fundamentally flawed by fair value accounting and asset-impairment accounting. According to legal theory and accounting theory, accounting data must have legal evidence as its source document. The conventional “mixed attribute” accounting system should be re placed by a “segregated” system with historical cost and fair value being kept strictly apart in financial statements. The proposed optimizing method will significantly enhance the reliability and usefulness of financial statements.I.. INTRODUCTIONBased on international-accounting-convergence approach, the Ministry of Finance issued the Enterprise Accounting Standards in 2006 taking the International Financial Reporting Standards (hereinafter referred to as “the International Standards”) for reference. The Enterprise Accounting Standards carries out fair value accounting successfully, and spreads the sense that accounting should reflect market value objectively. The objective of accounting reformation following-up is to establish the accounting theory and methodology which not only use international advanced theory for reference, but also accord with the needs of China's socialist market economy construction. On the basis of a thorough evaluation of the achievements and limitations of International Standards, this paper puts forward a stand that to deepen accounting reformation and enhance the stability of accounting regulations.II. OPTIMIZA TION OF FINANCIAL STATEMENTS SYSTEM: PARALLELING LISTING OF LEGAL FACTS AND FINANCIAL EXPECTA TIONAs an important management activity, accounting should make use of information systems based on classified statistics, and serve for both micro-economic management and macro-economic regulation at the same time. Optimization of financial statements system should try to take all aspects of the demands of the financial statements in both macro and micro level into account.Why do companies need to prepare financial statements? Whose demands should be considered while preparing financial statements? Those questions are basic issues we should consider on the optimization of financial statements. From the perspective of "public interests", reliability and legal evidence are required as qualitative characters, which is the origin of the traditional "historical cost accounting". From the perspective of "private interest", security investors and financial regulatory authoritieshope that financial statements reflect changes of market prices timely recording "objective" market conditions. This is the origin of "fair value accounting". Whether one set of financial statements can be compatible with these two different views and balance the public interest and private interest? To solve this problem, we design a new balance sheet and an income statement.From 1992 to 2006, a lot of new ideas and new perspectives are introduced into China's accounting practices from international accounting standards in a gradual manner during the accounting reform in China. These ideas and perspectives enriched the understanding of the financial statements in China. These achievements deserve our full assessment and should be fully affirmed. However, academia and standard-setters are also aware that International Standards are still in the process of developing .The purpose of proposing new formats of financial statements in this paper is to push forward the accounting reform into a deeper level on the basis of international convergence.III. THE PRACTICABILITY OF IMPROVING THE FINANCIAL STATEMENTS SYSTEMWhether the financial statements are able to maintain their stability? It is necessary to mobilize the initiatives of both supply-side and demand-side at the same time. We should consider whether financial statements could meet the demands of the macro-economic regulation and business administration, and whether they are popular with millions of accountants.Accountants are responsible for preparing financial statements and auditors are responsible for auditing. They will benefit from the implementation of the new financial statements.Firstly, for the accountants, under the isolated design of historical cost accounting and fair value accounting, their daily accounting practice is greatly simplified. Accounting process will not need assets impairment and fair value any longer. Accounting books will not record impairment and appreciation of assets any longer, for the historical cost accounting is comprehensively implemented. Fair value information will be recorded in accordance with assessment only at the balance sheet date and only in the annual financial statements. Historical cost accounting is more likely to be recognized by the tax authorities, which saves heavy workload of the tax adjustment. Accountants will not need to calculate the deferred income tax expense any longer, and the profit-after-tax in the solid line table is acknowledged by the Company Law, which solves the problem of determining the profit available for distribution.Accountants do not need to record the fair value information needed by security investors in the accounting books; instead, they only need to list the fair value information at the balance sheet date. In addition, because the data in the solid line table has legal credibility, so the legal risks of accountants can be well controlled. Secondly, the arbitrariness of the accounting process will be reduced, and the auditors’ review process will be greatly simplified. The independent auditors will not have to bear the considerable legal risk for the dotted-line table they audit, because the risk of fair value information has been prompted as "not supported by legalevidences". Accountants and auditors can quickly adapt to this financial statements system, without the need of training. In this way, they can save a lot of time to help companies to improve management efficiency. Surveys show that the above design of financial statements is popular with accountants and auditors. Since the workloads of accounting and auditing have been substantially reduced, therefore, the total expenses for auditing and evaluation will not exceed current level as well.In short, from the perspectives of both supply-side and demand-side, the improved financial statements are expected to enhance the usefulness of financial statements, without increase the burden of the supply-side.IV. CONCLUSIONS AND POLICY RECOMMENDATIONSThe current rule of mixed presentation of fair value data and historical cost data could be improved. The core concept of fair value is to make financial statements reflect the fair value of assets and liabilities, so that we can subtract the fair value of liabilities from assets to obtain the net fair value.However, the current International Standards do not implement this concept, but try to partly transform the historical cost accounting, which leads to mixed using of impairment accounting and fair value accounting. China's accounting academic research has followed up step by step since 1980s, and now has already introduced a mixed-attributes model into corporate financial statements.By distinguishing legal facts from financial expectations, we can balance public interests and private interests and can redesign the financial statements system with enhancing management efficiency and implementing higher-level laws as main objective. By presenting fair value and historical cost in one set of financial statements at the same time, the statements will not only meet the needs of keeping books according to domestic laws, but also meet the demand from financial regulatory authorities and security investorsWe hope that practitioners and theorists offer advices and suggestions on the problem of improving the financial statements to build a financial statements system which not only meets the domestic needs, but also converges with the International Standards.基于会计管理理论的财务报表的优化方法摘要本文提供了一个方法，以提高财务报表的可靠性和实用性。
2024年会计论文外文参考文献
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会计论文外文参考文献1
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本文来源：网络收集与整理，如有侵权，请联系作者删除，谢谢！
[4]林斌，饶静.上市公司为什么自愿披露内部控制鉴证报告.一基于信号传递理论的实证研宄[J].会计研究，2009 (2)： 45-52.
会计信息披露外文文献翻译
会计信息披露外文文献翻译文献出处：Ebimobowei A. A Study of Social Accounting Disclosures in the Annual Reports of Nigerian Companies [J]. Asian Journal of Business Management, 2011, 3(3): 145-151.原文A Study of Social Accounting Disclosures in theAnnual Reports of Nigerian CompaniesAppah EbimoboweiAbstract: Social accounting is concerned with the development of measurement system to monitor social performance. It is rational assessment of and disclosure on some meaningful domain of companies’ activities that have social impact. Thi s study examines the practice of social accounting disclosure in Nigerian companies. Forty companies from eight sectors quoted in the Nigerian Stock Exchange were randomly sampled. Data were collected from the annual reports of the companies’ for the perio d 2005 to 2007 and the level of disclosure is measured using content analysis and descriptive analysis. The paper found that 82.5% of the companies sampled present social accounting information in their annual reports. The results show that Nigerian companies prefer to disclose social accounting information in the Directors Report, Chairman’s Statement and Notes to the Accounts in the form of short qualitative information. Human resources, community involvement and environment were identified as the most popular themes. Hence, the paper recommends among others that companies should take social accounting as a moral duty; legislation for all companies to disclose social accounting information in Nigeria; social indicators to be developed at thenational level in the area of employment opportunities, environmental control, energy conservation, health care etc and professional accounting bodies in the country should collaborate to expand research in social accounting.Key words: Annual reports, social accounting, social disclosure, NigeriaINTRODUCTIONThe increasing need for every organization to disclose in their annual reports the various activities that affect the society is becoming a very fundamental issue all over the world mostly in developed economies, but this is not the case in developing countries like Nigeria. This is because organizations are particularly more interested in the profit maximization objective to the detriment of the society. According to Iyoha (2010), in developing countries, the concern is about how efficient organizations are in terms of how much profits are made and how much dividends are paid. No serious thoughts are given to social issues in the annual reports of organizations such as environmental protection, energy savings, fair business practice, and community involvements etc. Asechemie (1996) stress that the absence of financial data relating to actions and arrangements for social concern in Nigeria is not in accord with the trend in the USA, Europe and Canada where companies are required to report on the effect of compliance with laws governing corporate social conduct on capital expenditures, earnings and competitive position.The objective of this paper is to examine the social accounting disclosures in the annual reports of Nigerian companies. Therefore, the content of annual reports must provide information to users relating to social factors. AsMathews (2002) suggested in his study, documenting and analyzing what is disclosed in the area of social accounting should be one of the feature of corporate social reporting. Hence, this study attempts to answer two main questions: (i) what are the most popular types of social accounting and how is social accounting disclosed in the annual reports of companies in Nigeria and (ii) where is the location of presentation of social accounting in the annual reports of companies in Nigeria. To achieve this objective, the paper is divided into five sections. The next section discusses the theoretical and empirical literatures adopted for the study. Section three examines the methodology of the study; section four examines the findings and discussions while the last section deals with the conclusion and recommendations.Theories on corporate social accounting disclosure behavior:Gray et al. (1995) in Orij (2007) provided a much cited categorization of social accountingdisclosure studies. They talked about three broad classifications of decision usefulness studies, economic theory and social and political theory. The decision usefulness generally relates to the usefulness of accounting information, which is social accounting in this case. These studies are of two types, ranking of information on its perceived decision-usefulness in the financial community and investigations of information on effects on share prices. The economic theory studies are a periphery of agency theory and Positive Accounting Theory (PAT) research. The social and political theory focuses on legitimacy theory (LEGT) and stakeholder theory (STAKT). LEGT and STAKT are theories developed out of political economies. They are overlapping perspectives in a political-economic framework. Intheoretical term, Guthrie and Parker (1990) also analyse their empirical evidence in relation to a socio-political economy theory of social disclosure and suggest that:a political economy theory of social disclosure is both viable and may contribute toward our understanding of observed developments in national reporting practices. Corporate social disclosures have appeared to reflect public social priorities, respond to government pressures, accommodate environmental pressures and sectional interests, and protect corporate prerogatives and projected corporate image.Prior empirical studies: A number of studies have been published on the subject of social accounting disclosure. A number of these rely on content analysis of annual reports. There are several different methods to the analysis of narratives in annual reports. Bettie et al. (2004) distinguish two categories: subjective (analyst ratings) and semi-objective (disclosure index studies, content analysis, readability studies and linguistic analysis). Content analysis has been selected for this study because it has been widely used in the accounting research, particularly in social accounting disclosure studies. Since this is the method of analysis in the present study, we limit our review to these studies. Table 1 summary the methodology, sample and main results of these studies.RESULTS AND DISCUSSIONLevel of social accounting disclosure: Table 2 shows that 33 companies (82.5%) from various industry groupings made social accounting disclosures at least for oneyear in their annual reports. Analysis based on industry, showed that chemical and paints, construction and petroleum marketing had 100 percent disclosure of social accountinginformation. The lowest level of social accounting information was 66.7% contributed by Breweries and conglomerate while companies in the building materials (75%), food/beverages and tobacco (80%), and healthcare (83.3%) level of disclosure from year 2005 to 2007. Therefore, it can be deduced that there is a growing concern for companies reporting social performance in their financial statements.Form of social accounting disclosure: Table 3 shows that in 2005 75% of the companies disclose social accounting information using narrative/pictures and 25% disclose with monetary formats. The year 2006 81% used narrative and 19% used monetary format while in 2007 84% used narrative and 16% monetary format. However, there were also companies that used both narrative and monetary formats of disclosure. Many companies were also found to have used the monetary format to disclose human resource information and environmental contribution primarily related to retirement benefit, training and development and some community based projects such as adopting school, scholarships and donations.Location of social accounting disclosure: Table 4 shows that 4(12.12%) of the sampled companies (Appendix) disclose social accounting information in the chairman’s statement; 17(51.52%) disclose social accounting information in the directors report; 2(6.06%) in the statement of accounting policy; 10(30.30%) in the notes to the accounts. The paper discovers that Directors report is the most popular location where social accounting information is disclosed by companies in Nigeria and also the “notes to the accounts”. This result is also consistent with Mamman (2004) study that Directors report is the most preferred location of social accounting information.Quantification of amount of social accounting disclosure:This study used only number of disclosure as the approach of capturing data through content analysis. Almost all companies disclosed social accounting information in short qualitative discussion and some have extended qualitative discussion where they have sections to disclose the social accounting information especially on human resources andcommunity based projects.Trend of social accounting disclosure: Table 5 shows the trend of social accounting disclosures in Nigeria. Twelve (12) companies representing (36.36%) reveals that human resources is the trend of social accounting disclosure in the annual report; two companies representing (6.06%) says the trend is fair business practice; nine (9) companies representing (27.27%) suggests community development; three (3) companies representing (9.09%) reveals that the trend of social accounting is energy; five (5) companies representing (15.16%) in their annual reports disclosed that the trend is on the environment; and two (2) companies representing (6.06%) disclosed in their annual reports that the trends is on the organization’s products. The analysis therefore reveals that disclosure of social and environmental activities is specifically on the discretion of the companies.CONCLUSION AND RECOMMENDATIONThe study examined social accounting disclosure for a three-year period from 2005 to 2007. The type of social accounting disclosure, form and location were identified in the annual reports of 40 companies. This covers eight sectors of the Nigerian Stock Exchange. The study found that 82.5% of Nigerian Companies disclose one type or the other of social accountinginformation in their annual reports. These disclosures were voluntary in nature and largely qualitative; contrary to the developed and some developing countries. The most favoured places of disclosure are in the Directors Report, Chairman’s Statement and Notes to the account. The most popular theme that most companies disclose is human resources followed by community involvement and environment. Analysis done by industry found that the petroleum marketing, food/beverages and tobacco, chemicals and paints sectors provides a higher percentage of social accounting disclosure in Nigeria. Therefore, on the basis of the conclusion above, the following suggestions are provided by the researcher to improve the social accounting practice in Nigeria:﹒Companies should take social accounting disclosure as their moral duty; mere legislation would not solve the problem.﹒The government should provide some incentives like differentials in tax treatment, subsidies, rebates etc. so that companies can take social programmes.﹒Researchers should provide the basis and means of social accounting quantification as far as possible.﹒The government should put in place suitable legislation for all companies to compel them to make adequate disclosure of their activities to the society.﹒Professional institutes in the country like the Institute of Chartered Accountants of Nigeria and the Association of National Accountants of Nigeria should work together for developing social accounting and reporting techniques.﹒Social indicators should be developed at the national level in the areas of employment opportunities, environmental control, energy conservation, health education etc.译文会计信息披露，尼日利亚公司年度报告的实证研究阿帕·艾比莫泊威摘要：会计信息披露关系到对社会绩效监督的评估系统的发展。
会计类英文参考文献
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E., Francis J.R., 1989, “Letting the Chat Out of the Bag: Deconstruction privilegeand Accounting Research”, Accounting Organization and Society, March, pp. 1-2857.Fried, D., Givoly, D., 1982, “Financial Analysts' Forecasts of Earni ngs: A Better Surrogate forMarket Expectations”, journal of Accounting & Economics, October, pp. 85-10758.Waterhouse J. H., Tiessen P., 1978, “A Contingency Framework for Management AccountingSystems Research”, Accounting, Organizations and Society, No.3, pp.65-7659.Ashton, R .H., 1974, “Experimental Study of Internal Control Judgment journal of accountingResearch”, 1974, pp. 143-15760.Collins D. W., Dent, W. T., 1979, “The Proposed Elimination of Full Cost Accounting in theExtractive Petroleum Industry: A n Empirical Assessment of the Market Consequences”, journal of Accounting & Economics, March, pp. 3-4461.Watts R.L., Leftwich, R. W., 1977, “The Time Series of Annual Accounting Earnings, journal ofAccounting Research”, Autumn, pp. 253-27162.Otley D.T, 1980, “The Contingency Theory of Management Accounting: Achievement andPrognosis”, Accounting, Organizations, and Society, NO. 4, 413-42863.Hayes D.C, 1977, “The Contingency Theory of Managerial Accounting”, The Accounting Review,January, 22-3964.Beaver, W. H. ,Griffin, P. A. and Landsman, W. R., 1982, “The Incremental Information Contentof Replacement Cost Earnings”, Journal of Accounting & Economics, July, pp. 15-3965.Libby R., Lewis B.L., 1977, “Human Information Processing Research in Accounting: The State ofthe Art”, Accounting, Organizations and Society, No.3, pp. 245-26866.Schipper W., Thompson R., 1983, “The Impact Mergers-Related Regulations on theShareholders of Acquiring Firms”, Journal of Accounting Research, 184-22167.Antle, R., Smith, A., 1986, “An Empirical Investigation of the Relative Performance Evaluation ofCorporate Executives”, journal of Accounting Research, spring, pp.1-39.68.GonedesN.J., Dopuch N., Penman S.H., 1976, “Disclosure Rules, Information-Production, andCapital Market Equilibrium: The Case of Forecast Disclosure Rules”, Journal of AccountingResearch, 89-13769.Ashton, A. H. and Ashton, R. H., 1998, “Sequential Belief Revision in Auditing”, The AccountingReview, October, pp. 623-641rcker D.F, 1983, “The Association Between Performance Plan Adoption and Corporate CapitalInvestment”, Journal of Accounting and Economics, 3-3071.McNichols M., Wilson G.P., 1988, “Evidence of Earnings Management from the Provision for BadDebts”, journal of Accounting Re search, pp.1-3172.Tomkins C., Groves R., 1983, “The Everyday Accountant and Researching His Reality”,Accounting, Organizations and Society, No 4, pp361-37473.Dye R.A, 1985, “Disclosure of Nonproprietary Information”, Journal of Accounting Research,123-14574.Biddle, G. C. and Lindahl F. W., 1982, “Stock Price Reactions to LIFO Adoptions: The AssociationBetween Excess Returns and LIFO Tax Savings”, Journal of Accounting Research, 1982, pp.551-58875.Joyce E.J., 1976, “Expert Judgment in Audit Program Planning”, journal of Accounting Research,pp. 29-6076.Kaplan R.S, 1983, “Measuring Manufacturing Performance: A New Challenge for ManagerialAccounting Research”, The Accounting Review, 686-70577.Ball R., 1972, “Changes in Accounting Techniques and Stock Prices”, jo urnal of AccountingResearch, Supplement, pp. 1-3878.Ricks W.E, 1982, “The Market’s Response to the 1974 LIFO Adoptions”, Journal of AccountingResearch, 367-38779.Albrecht, W. S., Lookabill L. L., McKeown, J.C., 1977, “The Time-Series Properties of AnnualE arnings”, journal of Accounting Research, Autumn, pp. 226-24480.DeAngelo L.E, 1981, “Auditor Size and Audit Quality”, Journal of Accounting and Economics,183-19981.Merchant K.A., 1981, “The Design of the Corporate Budgeting System: Influences on ManagerialBehavioral and Performance”, The Accounting Review, October, pp. 813-82982.Penman S.H, 1980, “An Empirical Investment of the Voluntary Disclosure of Corporate EarningsForecasts of Earnings”, Journal of Accounting Research, 132-16083.Simunic D., 1980, “The Pricing of Audit Services: Theory and Evidence”, Journal of AccountingResearch, 161-19084.Waller W. S., Felix Jr. W.L., 1984, “The Auditor and Learning from Experience: SomeConjectures”, Accounting, Organizations and Society, No. 3, pp. 383-40885.Dyckman T.R, Smith A.J, 1979, “Financial Accounting and Reporting by Oil and Gas ProducingCompanies: A Study of Information Effects”, Journal of Accounting and Economics, 45-75 86.Holthausen R.W., Verrecchia R.E., 1988, “The Effect of Sequential Information Releases on theVariance of Price Changes in an Intertemporal Multi-Asset Market”, journal of AccountingResearch, Spring, pp.82-10687.Hopwood A. G., 1978, “Towards an Organizational Perspective for the Study of Accounting andInformation Systems”, Accounting, Organ izations and Society, No. 1, pp. 3-1488.Leftwich R.W, 1983, “Accounting Information in Private Markets: Evidence from Private LendingAgreements”. The Accounting Review, 23-4289.Otley D.T, 1978, “Budget Use and Managerial Performance”, Journal of Accounting Research,Spring, 122-14990.Griffin, 1977, “The time-series Behavior of Quarterly Earnings: Preliminary Evidence”, Journal ofAccounting Research, spring, 71-8391.Brownell P., 1982, “The Role of Accounting Data in Performance Evaluation, BudgetaryParticipat ion, and Organizational Effectiveness”, journal of Accounting Research, Spring, pp.12-2792.Dhaliwal D.S, Salamon G.L, Smith E.D, 1982, “The effect of Owner Vs Management Control onthe Choice of Accounting and Economics”, 41-5393.Hopwood A.G., 1972, “An Empirical Study of the Role of Accounting Data in PerformanceEvaluation”, journal of Accounting Research, pp. 156-18294.Foster, G., 1981, “Intra-Industry Information Transfers Associated with Earnings Releases”,journal of Accounting & Economics, December, pp. 201-23295.Chua, W. F., 1986, “Radical Developments in Accounting Thought”, The Accounting Review,October, pp601-63296.Hughes P.J., 1986, “Signalling by Direct Disclosure Under Asymmetric Information”, journal ofAccounting & Economics, June, pp. 119-14297.Kinney W.R. Jr., 1986, “Audit Technology and Preference for Auditing Standards”, Journal ofAccounting and Economics, 73-8998.Titman S., Trueman B., 1986, “Information Quality and the Valuation of New Issues”, journal ofAccounting& Economics, pp. 159-17299.Wilson G.P., 1986, “The Relative Information Content of Accruals and Cash Flows: CombinedEvidence at the Announcement and Annual Report Release Date”, Journal of AccountingResearch, 165-203。
会计信息质量外文文献及翻译
LNTU---Acc附录A会计信息质量在投资中的决策作用对私人信息和监测的影响安妮比蒂，美国俄亥俄州立大学瓦特史考特廖，多伦多大学约瑟夫韦伯，美国麻省理工学院1简介管理者与外部资本的供应商信息是不对称的在这种情况下企业是如何影响金融资本的投资的呢？越来越多的证据表明，会计质量越好，越可以减少信息的不对称和对融资成本的约束。
与此相一致的可能性是，减少了具有更高敏感性的会计质量的公司的投资对内部产生的现金流量。
威尔第和希拉里发现，对企业投资和与投资相关的会计质量容易不足，是容易引发过度投资的原因。
当投资效率低下时，会计的质量重要性可以减轻外部资本的影响，供应商有可能获得私人信息或可直接监测管理人员。
通过访问个人信息与控制管理行为，外部资本的供应商可以直接影响企业的投资，降低了会计质量的重要性。
符合这个想法的还有比德尔和希拉里的比较会计对不同国家的投资质量效益的影响。
他们发现，会计品质的影响在于美国投资效益，而不是在日本。
他们认为，一个可能的解释是不同的是债务和股权的美国版本的资本结构混合了SUS的日本企业。
我们研究如何通过会计质量灵敏度的重要性来延长不同资金来源对企业的投资现金流量的不同影响。
直接测试如何影响不同的融资来源会计，通过最近获得了债务融资的公司来投资敏感性现金流的质量的效果，债务融资的比较说明了对那些不能够通过他们的能力获得融资的没有影响。
为了缓解这一问题，我们限制我们的样本公司有所有最近获得的债务融资和利用访问的差异信息和监测通过公共私人债务获得连续贷款的建议。
我们承认，投资内部现金流敏感性可能较低获得债务融资的可能性。
然而，这种可能性偏见拒绝了我们的假设。
具体来说，我们确定的数据样本证券公司有1163个采样公司（议会），通过发行资本公共债务或银团债务。
我们限制我们的样本公司最近获得的债务融资持有该公司不断融1 / 19资与借款。
然而，在样本最近获得的债务融资的公司，也有可能是信号，在资本提供进入私人信息差异和约束他们放在管理中的行为。
会计类英文参考文献
会计专业经典文献（The 100 articles with the highest citation index-until 1996）参考：Lawrence D. Brown, 1996, “Influential Accounting Articles, Individuals, Ph. D Granting Institutions and Faculties; A Citational Analysis”, Accounting, Organizations and Society, Vol.21, NO.7/8, P726-7281. Ball, R. and Brown, P., 1968, “An Empirical Evaluation of Accounting Income Numbers”, journal of Accounting Research, Autumn, pp. 159-1781. 2.Watts R.L., Zimmerman J., 1978, “Towards a Positive Theory of the Determination ofAccounting Standards”, The Accounting Review, pp. 112-1342. 3.Healy P.M, 1985, “The Effect of Bonus Schemes on Accounting Decisions”, Journal ofAccounting and Economics, April, 85-1073.Hopwood A. G., “Towards an Organizational Perspective for the Study of Accounting andInformation Systems”, Accounting, Organizations and Society (No. 1, 1978) pp. 3-144.Collins, D. W., Kothari, S. P., 1989, “An Analysis of Intertemporal and Cross-SectionalDeterminants of Earnings Response Coefficients”, journal of Accounting & Economics, pp.143-1815.EastonP.D, Zmijewski M.E, 1989, “Cross-Sectional Variation in the Stock Market Response toAccounting Earnings Announcements”, Journal of Accounting and Economics, 117-1416.Beaver, W. H., 1968, “The Information Content of Annual Earnings Announcements”, journal ofAccounting Research, pp. 67-927.Holthausen R.W., Leftwich R.W., 1983, “The Economic Consequences of Accounting Choice:Implications of Costly Contracting and Monitoring”, journal of Accounting & Economics, August, pp77-1178.Patell J.M, 1976, “Corporate Forecasts of Earnings Per Share and Stock Pric e Behavior: EmpiricalTests. Journal of Accounting Research, Autumn, 246-2769.Brown L.D., Griffin P.A., Hagerman R.L., Zmijewski M.E, 1987, “An Evaluation of AlternativeProxies for the Market’s Assessment of Unexpected Earnings”, Journal of Accounting andEconomics, 61-8710.Ou J.A., Penman S.H., 1989, “Financial Statement Analysis and the Prediction of Stock Returns”,Journal of Accounting and Economics, Nov., 295-32911.William H. Beaver, Roger Clarke, William F. Wright, 1979, “The Association betweenUnsyst ematic Security Returns and the Magnitude of Earnings Forecast Errors,” Journal ofAccounting Research, 17, 316-340.12.Burchell S., Clubb C., Hopwood, A., Hughes J., Nahapiet J., 1980, “The Roles of Accounting inOrganizations and Society”, Accounting, Organizations and Society, No.1, pp. 5-2813.Atiase, R.K., 1985, “Predisclosure Information, Firm Capitalization, and Securi ty Price BehaviorAround Earnings Announcements”, journal of Accounting Research, Spring, pp.21-36.ler P., O'Leary T., 1987, “Accounting and the Construction of the Governable Person”,Accounting, Organizations and Society, No. 3, pp. 235-26615.O'Brien P.C., 1988, “Analysts' Forecasts As Earnings Expectations”, journal of Accounting &Economics, pp.53-8316.Bernard, V. L., 1987, “Cross-Sectional Dependence and Problems in Inference in Market-BasedAccounting Research”, Journal of Accounting Research, Spri ng, pp. 1-4817.Brown L.D., Griffin P.A., Hagerman R.L., Zmijewski M.E, 1987, “An Evaluation of AlternativeProxies for the Market’s Assessment of Unexpected Earnings”, Journal of Accounting andEconomics, 61-8718.Freeman, R. N., 1987, “The Association Betwee n Accounting Earnings and Security Returns forLarge and Small Firms”, journal of Accounting & Economics, pp. 195-22819.Collins, D. W. , Kothari, S. P. and Rayburn, J. D., 1987, “Firm Size and the Information Content ofPrices with Respect to Earnings”, jou rnal of Accounting & Economics, pp. 111-13820.Beaver, W. H., Lambert, R. A. and Morse, D., 1980, “The Information Content of Security Prices,Journal of Accounting & Economics”, March, pp. 3-2821.Foster G., 1977, “Quarterly Accounting Data: Time-Series Properties and predictive-AbilityResults”, The Accounting Review, pp. 201-23222.Christie A.A., 1987, “On Cross-Sectional Analysis in Accounting Research”, journal of Accounting& Economics, December, pp. 231-25823.Loft A., 1986, “Towards a Critica1 Understanding of Accounting: The Case of Cost Accounting intheU.K.”, 1914-1925, Accounting, Organizations and Society, No.2, pp.137-17024.GonedesN.J., Dopuch N., 1974, “Capital Market Equilibrium, Information Production, andSelecting Accounting Techniques: Theoretical Framework and Review of Empirical Work”,journal of Accounting, 48-12925.Bowen, R. M. , Noreen, E. W. and Lacey, J. M., 1981, “Determinants of the Corporate Decision toCapitalize Interest”, Journal of Accounting & Economics, August, pp151-17926.Hagerman R.L, Zmijewski M.E, 1979, “Some Economic Determinants of Accounting PolicyChoice”, Journal of Accounting and Economics, August, 141-16127.Burchell S., Clubb, C. and Hopwood, A. G., 1985, “Accounting in its Socia1 Context: Towards aHistory of Value Added in theUnited Kingdom”, Accounting, Organizations and Society, No. 4, pp.381-41428.Leftwich R.W, 1981, “Evidence of the Impact of Mandatory Changes in Accounting Principles onCorporate Loan Agreements”, Journal of Accounting and Economics, 3-3629.Bernard, V. L. and Thomas, J . K., 1989, “Post-Earnings Announcement Drift: Delayed PriceResponse or Risk Premium?”, Journal of Accounting Research, pp. 1-3630.WattsR.L., Zimmerman J.L., 1979, “The Demand for and Supply of Accounting Theories: TheMarket for Excuses”, T he Accounting Review, April, pp. 273-30531.Armstrong J.P., 1987, “the rise of Accounting Controls in British Capitalist Enterprises”,Accounting, Organizations and Society, May, pp. 415-43632.Beaver, W. H. , Lambert, R. A. and Ryan, S. G., 1987, “The Informa tion Content of SecurityPrices: A Second Look”, journal of Accounting & Economics, July, pp. 139-15733.Chambers, A. E., Penman, S.H, 1984, “Timeliness of Reporting and the Stock Price Reaction toEarnings Announcements”, journal of Accounting Research, Spr ing, pp. 21-4734.Collins D.W., Rozeff M.S., Dhaliwal D.S., 1981, “The Economic Determinants of the MarketReaction to Proposed Mandatory Accounting Changes in the Oil and Gas Industry: ACross-Sectional Analysis”, Journal of Accounting and Economics, 37-7135.Holthausen R.W., 1981, “Evidence on the Effect of Bond Covenants and ManagementCompensation Contracts on the Choice of Accounting Techniques: The Case of the Depreciation Switch-Back”, journal of Accounting & Economics, March, pp. 73-10936.ZmijewskiM.E., Hagerman R.L., 1981, “An Income Strategy Approach to the Positive Theory ofAccounting Standard Settings/Choice”, Journal of Accounting and Economics, 129-14937.Lev B., Ohlson J.A, 1982, “Market-Based Empirical Research in Accounting: A Review,Interpretati on, and Extension”, Journal of Accounting Research, 249-32238.Ou J. and Penman S.H., 1989, “Financial Statement Analysis and the Prediction of Stock Returns”,Journal of Accounting and Economics, Nov., 295-32939.Bruns Jr. W.J, Waterhouse, J., 1975, “Budgetary Control and Organization Structure”, journal ofAccounting Research, Autumn, pp. 177-20340.Tinker A.M., Merino B.D., Neimark M., 1982, “The Normative Origins of Positive Theories:Ideology and Accounting Thoug ht, Accounting, Organizations and Society”, No. 2, pp. 167-200 41.Foster, G., 1980, “Accounting Policy Decisions and Capital Market Research”, journal ofAccounting & Economics March, pp. 29-6242.Gibbins M., 1984, “Propositions About the Psychology of Profess ional Judgement in PublicAccounting”, Journal of Accounting Research, Spring, pp. 103-12543.Hopwood A.G, 1983, “On Trying to Study Accounting in the Contexts in which it Operates”,Accounting, Organizations and Society, No. 2/3, pp. 287-30544.Abdolmohammadi M.J., Wright A., 1987, “An Examination of the Effects of Experience and TaskComplexity on Audit Judgments”, The Accounting Review, pp. 1-1345.Berry, A. J., Capps, T., Cooper, D.,Ferguson, P., Hopper, T. and Lowe, E. A., 1985, “ManagementControl in an Are a of the NCB: Rationales of Accounting Practices in a Public Enterprise”,Accounting, Organizations and Society, No.1, pp.3-2846.Hoskin, K.W., Macve R.H, 1986, “Accounting and the Examination: A Genealogy of DisciplinaryPower”, Accounting, Organizations an d Society, No. 2, pp. 105-13647.Kaplan R.S, 1984, “The Evolution of Management Accounting”, The Accounting Review, 390-34148.Libby R., 1985, “Availability and the Generation of Hypotheses in Analytica1 Review”, journal ofAccounting Research, Autumn, pp. 648-66749.Wilson G.P., 1987, “The Incremental Information Content of the Accrual and Funds Componentsof Earnings After Controlling for Earnings”, the Accounting Review, 293-32250.Foster, G., Olsen, C., Shevlin T., 1984, “Earnings Releases, Anomalies, and the B ehavior ofSecurity Returns”, The Accounting Review, October, pp.574-60351.Lipe R.C., 1986, “The Information Contained in the Components of Earnings”, journal ofAccounting Research, pp. 37-6852.Rayburn J., 1986, “The Association of Operating Cash Flows and Accruals With Security Returns”,Journal of Accounting Research, 112-13753.Ball, R. and Foster, G., 1982, “Corporate Financial Reporting: A Methodological Review ofEmpirical Research”, journal of Accounting Research, pp. 161-23454.Demski J.S, Feltham G.A, 1978, “Economic Incentives in Budgetary Control Systems”, TheAccounting Review, 336-35955.Cooper D.J, Sherer M.J, 1984, “The Value of Corporate Accounting Reports: Arguments for aPolitical Economy of Accounting”, Accounting, Organizations and Society, No.3, 207-23256.Arrington, C. E., Francis J.R., 1989, “Letting the Chat Out of the Bag: Deconstruction privilegeand Accounting Research”, Accounting Organization and Society, March, pp. 1-2857.Fried, D., Givoly, D., 1982, “Financial Analysts' Forecasts of Earni ngs: A Better Surrogate forMarket Expectations”, journal of Accounting & Economics, October, pp. 85-10758.Waterhouse J. H., Tiessen P., 1978, “A Contingency Framework for Management AccountingSystems Research”, Accounting, Organizations and Society, No.3, pp.65-7659.Ashton, R .H., 1974, “Experimental Study of Internal Control Judgment journal of accountingResearch”, 1974, pp. 143-15760.Collins D. W., Dent, W. T., 1979, “The Proposed Elimination of Full Cost Accounting in theExtractive Petroleum Industry: A n Empirical Assessment of the Market Consequences”, journal of Accounting & Economics, March, pp. 3-4461.Watts R.L., Leftwich, R. W., 1977, “The Time Series of Annual Accounting Earnings, journal ofAccounting Research”, Autumn, pp. 253-27162.Otley D.T, 1980, “The Contingency Theory of Management Accounting: Achievement andPrognosis”, Accounting, Organizations, and Society, NO. 4, 413-42863.Hayes D.C, 1977, “The Contingency Theory of Managerial Accounting”, The Accounting Review,January, 22-3964.Beaver, W. H. ,Griffin, P. A. and Landsman, W. R., 1982, “The Incremental Information Contentof Replacement Cost Earnings”, Journal of Accounting & Economics, July, pp. 15-3965.Libby R., Lewis B.L., 1977, “Human Information Processing Research in Accounting: The State ofthe Art”, Accounting, Organizations and Society, No.3, pp. 245-26866.Schipper W., Thompson R., 1983, “The Impact Mergers-Related Regulations on theShareholders of Acquiring Firms”, Journal of Accounting Research, 184-22167.Antle, R., Smith, A., 1986, “An Empirical Investigation of the Relative Performance Evaluation ofCorporate Executives”, journal of Accounting Research, spring, pp.1-39.68.GonedesN.J., Dopuch N., Penman S.H., 1976, “Disclosure Rules, Information-Production, andCapital Market Equilibrium: The Case of Forecast Disclosure Rules”, Journal of AccountingResearch, 89-13769.Ashton, A. H. and Ashton, R. H., 1998, “Sequential Belief Revision in Auditing”, The AccountingReview, October, pp. 623-641rcker D.F, 1983, “The Association Between Performance Plan Adoption and Corporate CapitalInvestment”, Journal of Accounting and Economics, 3-3071.McNichols M., Wilson G.P., 1988, “Evidence of Earnings Management from the Provision for BadDebts”, journal of Accounting Re search, pp.1-3172.Tomkins C., Groves R., 1983, “The Everyday Accountant and Researching His Reality”,Accounting, Organizations and Society, No 4, pp361-37473.Dye R.A, 1985, “Disclosure of Nonproprietary Information”, Journal of Accounting Research,123-14574.Biddle, G. C. and Lindahl F. W., 1982, “Stock Price Reactions to LIFO Adoptions: The AssociationBetween Excess Returns and LIFO Tax Savings”, Journal of Accounting Research, 1982, pp.551-58875.Joyce E.J., 1976, “Expert Judgment in Audit Program Planning”, journal of Accounting Research,pp. 29-6076.Kaplan R.S, 1983, “Measuring Manufacturing Performance: A New Challenge for ManagerialAccounting Research”, The Accounting Review, 686-70577.Ball R., 1972, “Changes in Accounting Techniques and Stock Prices”, jo urnal of AccountingResearch, Supplement, pp. 1-3878.Ricks W.E, 1982, “The Market’s Response to the 1974 LIFO Adoptions”, Journal of AccountingResearch, 367-38779.Albrecht, W. S., Lookabill L. L., McKeown, J.C., 1977, “The Time-Series Properties of AnnualE arnings”, journal of Accounting Research, Autumn, pp. 226-24480.DeAngelo L.E, 1981, “Auditor Size and Audit Quality”, Journal of Accounting and Economics,183-19981.Merchant K.A., 1981, “The Design of the Corporate Budgeting System: Influences on ManagerialBehavioral and Performance”, The Accounting Review, October, pp. 813-82982.Penman S.H, 1980, “An Empirical Investment of the Voluntary Disclosure of Corporate EarningsForecasts of Earnings”, Journal of Accounting Research, 132-16083.Simunic D., 1980, “The Pricing of Audit Services: Theory and Evidence”, Journal of AccountingResearch, 161-19084.Waller W. S., Felix Jr. W.L., 1984, “The Auditor and Learning from Experience: SomeConjectures”, Accounting, Organizations and Society, No. 3, pp. 383-40885.Dyckman T.R, Smith A.J, 1979, “Financial Accounting and Reporting by Oil and Gas ProducingCompanies: A Study of Information Effects”, Journal of Accounting and Economics, 45-75 86.Holthausen R.W., Verrecchia R.E., 1988, “The Effect of Sequential Information Releases on theVariance of Price Changes in an Intertemporal Multi-Asset Market”, journal of AccountingResearch, Spring, pp.82-10687.Hopwood A. G., 1978, “Towards an Organizational Perspective for the Study of Accounting andInformation Systems”, Accounting, Organ izations and Society, No. 1, pp. 3-1488.Leftwich R.W, 1983, “Accounting Information in Private Markets: Evidence from Private LendingAgreements”. The Accounting Review, 23-4289.Otley D.T, 1978, “Budget Use and Managerial Performance”, Journal of Accounting Research,Spring, 122-14990.Griffin, 1977, “The time-series Behavior of Quarterly Earnings: Preliminary Evidence”, Journal ofAccounting Research, spring, 71-8391.Brownell P., 1982, “The Role of Accounting Data in Performance Evaluation, BudgetaryParticipat ion, and Organizational Effectiveness”, journal of Accounting Research, Spring, pp.12-2792.Dhaliwal D.S, Salamon G.L, Smith E.D, 1982, “The effect of Owner Vs Management Control onthe Choice of Accounting and Economics”, 41-5393.Hopwood A.G., 1972, “An Empirical Study of the Role of Accounting Data in PerformanceEvaluation”, journal of Accounting Research, pp. 156-18294.Foster, G., 1981, “Intra-Industry Information Transfers Associated with Earnings Releases”,journal of Accounting & Economics, December, pp. 201-23295.Chua, W. F., 1986, “Radical Developments in Accounting Thought”, The Accounting Review,October, pp601-63296.Hughes P.J., 1986, “Signalling by Direct Disclosure Under Asymmetric Information”, journal ofAccounting & Economics, June, pp. 119-14297.Kinney W.R. Jr., 1986, “Audit Technology and Preference for Auditing Standards”, Journal ofAccounting and Economics, 73-8998.Titman S., Trueman B., 1986, “Information Quality and the Valuation of New Issues”, journal ofAccounting& Economics, pp. 159-17299.Wilson G.P., 1986, “The Relative Information Content of Accruals and Cash Flows: CombinedEvidence at the Announcement and Annual Report Release Date”, Journal of AccountingResearch, 165-203。
顶级英文期刊-会计方面的杂志
一，国际公认的最顶尖(first-tier)的6本会计学术期刊（搜索看，至今中国大陆只有1人（上海财大教授）以第2作者发过文章）1，Accounting Review (SSCI检索)：美国会计学会(AAA)发行的会计学术期刊，为会计三大期刊之一，简称AR。
会计评论2，Journal of Accounting Research (SSCI)：芝加哥大学发行的会计学术期刊，为会计三大期刊之一，简称JAR。
会计研究3，Journal of Accounting and Economics (SSCI)：Rochester大学发行的会计学术期刊，为会计三大期刊之一，简称JAE。
会计与经济学杂志4，Contemporary Accounting Research(SSCI)：加拿大会计学会发行的会计学术期刊，已与三大期刊并列first-tier之列，简称CAR。
当代会计研究5，Accounting, Organization, and Society (SSCI)：英国会计学会发行的会计学术期刊，简称AOS，通常与AR、JAR、JAE、CAR并称为会计五大期刊。
AOS偏好刊登field study类型的研究文章，且内容常常饶富哲学意涵。
6，Review of Accounting Studies(SSCI)：由南加大发行的新兴会计学术期刊(公元1996年创刊)，以刊登分析性及实验的研究文章为主，已被认可为first-tier之列。
二，优良(second-tier)的会计期刊Auding: A Journal of Practice and Theory (SSCI)：AAA发行的会计学术期刊(AAA审计部门的section journal)，专门刊登以审计相关议题为探讨主题的研究文章。
Journal of Management Accounting Research：AAA发行的会计学术期刊(AAA管理会计部门的section journal)，专门刊登以管理会计相关议题为探讨主题的研究文章，简称JMAR。
会计 外文翻译 外文文献 英文文献 新会计准则
附录外文资料：On February 15, 2006, the Ministry of Finance issued 1 item of basic accounting standards and 38 specific guidelines, the new set of accounting standards system. Standards issued, the community gave wide attention, the securities industry, business circles, academic circles gave height the opinion, think this is the second in 1993 accounting reform after another is of great significance to the accounting reform, marking China's convergence with international financial reporting standards of enterprise accounting standards system formally established, to improve the China's socialist market economic system, improve the level of opening up and accelerate China's integration into the global economy has important significance.Also expressed their concerns and worries, mainly reflected in the following aspects: a fair value is difficult to "fair", and is very likely to become the profit manipulation tools; two is the enterprise may to adjust earnings manipulation debt restructuring, debt restructuring will once again become the darling of the securities market; three is the new standard published may induce "fair" phenomenon, which may lead to the end of 2006 enterprises will impairment assault back, at the same time accounts receivable impairment will still give listing Corporation profit adjustment leaves lots of space. These concerns whether it can become a reality? The new standards will become the corporate profits manipulation of the tool? Here we have to this a few worry about one to launch the analysis:A moderate, fair value applicationThe history of our country is a listing Corporation with the fair value of profit manipulation. Fair value appeared in 1998 in "debt recombines", "non monetary transactions" specific accounting standards, after the actual operation in many companies the abuse of fair value and profit manipulation in 2001 revised guidelines by the restriction of the use of. The new criterion system in financial tool, real estate investment, not the combination under common control, debt restructuring andnon-monetary transactions etc. are carefully adopted the fair value accounting standards, thus becoming the one large window. Past episodes of "story" will repeat itself? To this one problem we analyzed from the following aspects:First of all, the fair value of the assets can be achieved by using fair value valuation is the international accounting standards, the United States and most market economic countries accounting standards in general practice. International already crossed the "want" present value and fair value debate stage, and mainly in "how to use" stage; International did not because of "Enron event" appear and delay the study and adopt present value and the fair value of the process. From the beginning of 1975, 30 years, FASB on the fair value measurement system research has not stopped, the fair value in the accounting standards in the United States are used more and more widely. As of 2004, at the end of 12, FASB has released a total of 153 financial accounting standards, fair value accounting standards and related 60 (forever, 2005).Fair value has a profound theoretical basis for the ten, it accords with the economic income concept, the comprehensive income concept, cash flow and market price of accounting assumption, accounting goal, modern relevance and reliability of quality characteristics of accounting elements, essential characteristics, future basic accounting, value and value concept, measurement values and net surplus theory and financial statements of the primitive logic (Xie Sifone, 2005).The use of fair value can effectively enhance the relevance of accounting information for investors, creditors, and other stakeholders to provide more help to the information for decision making. Take the investment real estate, book 20000000 yuan, if the city price rises to $200000000 accounting should reflect 200000000 yuan, such information is really true and useful. If still persist in the statements that the 20000000 yuan, accounting treatment is simple, but this information does not help the decision-making of investors, even misleading. Any reform will not give up eating for fear of choking, accounting reform is no exception. In line with international standards is the direction, is to represent the general trend, this point is in the affirmative.Secondly, suitable for the application of the fair value of the "soil" preliminary already form. Fair value is the product of the market economy. In 2003 the Central Committee made on perfecting the socialist market economic system a number of issues, symbolizes that our country market economy already from start-up to improve, the market economy status of China has been established. The securities market of our country after ten years of development and perfection, to strengthen corporategovernance, improve operational transparency, clear violations, establishing listing Corporation integrated supervision system has made great progress. China Securities Regulatory Commission promoting the share-trading reform pilot, listing and financing program, has issued a number of regulations, strengthen the listing Corporation information disclosure and fraud and strength; the Ministry of finance to increase the quality of accounting information and the CPA audit quality inspection; listing Corporation governance level rises further, CPA, assets assessment division, independent directors such as rational economic choice for listing Corporation irregularities built several "firewall"; the majority of investors in the analysis of accounting information to judge, effective screening capacity is enhanced, the effectiveness of the securities market gradually improve. In addition, after joining the WTO, large amount of foreign capital into China, financial derivatives trading activity, produce a number, different features of derivative financial instruments, such as futures (Futures), option (Options), forward contract (Forwards Contract), swap (Swaps) etc.. As the derivative financial instruments no initial net investment is required, or very few requirements of net investment, the historical cost of its incapable of action, only the fair value to carry on the accurate recognition and measurement..FASl33 stated: fair value measurement of financial instruments is the best measurement attribute, the derivative financial instruments, fair value measurement attribute is the only. Potential of time shift, which contributes to the application of the fair value of the environment is preliminary already implementation. We must adopt the development strategy view ", not" once bitten, twice shy of ten years".In third, the fair value of the criteria in the new application is more cautious, does not lead to abuse. Compared with international financial reporting standards: China accounting standards system in determining the scope of the application of fair value, the more fully consider China's national conditions, the improvement was prudent. The use of fair value must satisfy certain conditions, in the basic guidelines in section forty-third clearly pointed out that the replacement cost, net realizable value of, present value, fair value, should be to ensure that the identified elements of accounting amounts can be obtained and the reliable measurement. In relation to specific standards, the use of fair value measurement, has clearly defined constraints. For example, in real estate investment criteria specified by the fair value measurement model, the following conditions shall be met simultaneously: one is the investmentproperty real estate located in active trading market of real estate; two is the enterprise can from the real estate trading market on the same or similar real estate market prices and other information, thus the investment real estate to make a reasonable estimate of fair value.Visible in the investing real estate standards, ban contains more hypothetical valuation techniques used, only in a certain reliability on the basis that the use of fair value, and not all of the investment real estate can be applied the fair value. So as long as the strictly in accordance with the standards, fair value will really be fair.For instance in non monetary transactions for the use of fair value, the new standards in exchange of non-monetary assets, fair value and change the carrying value of the assets included in the current profits and losses of the difference between the two conditions, namely the exchange must be commercial in nature, and a change of assets or the fair value of the assets surrendered can be measured reliably. Commercial essence refers to, must be changed in the future cash flow of the assets at risk, time and amount of assets surrendered and were significantly different, or substitution of assets and the assets surrendered the present value of estimated future cash flows are different, and the difference between the assets and the change of the fair value of the assets is more significant than the. The new guidelines are also provided to determine whether is commercial in nature, an enterprise shall pay attention to whether or not the transacting parties are related party relationship. Related party relationship may lead to the occurrence of non monetary assets exchange is not commercial in nature. These preconditions, will effectively restricted to non monetary assets exchange way of earnings manipulation behavior. From these rules, we can see that, the application of fair value is strictly restricted conditions, the fair value is not allowed to abuse.The new standards require that the fair value to "reliable" and not "just, fair value estimate" is no longer the eraser ruler. The author thinks, fair value to be profit manipulation tools need to also have three elements: the listing Corporation management deliberate fraud, accounting audit staff lose occupation moral and securities market regulatory failure. In fact with the three elements, any system can effectively play a protective role, therefore, establishing and perfecting accounting standards supporting management system is urgent.Two, the debt restructuring reform from the bottomThe new debt restructuring guidelines stipulated in debt restructuring gains can be included in the current profits and losses. As a debtor's listing Corporation, the new debt restructuring guidelines means that, once the creditor concessions, listing Corporation acquired interests will be directly included in the current income, into a profit report. Debt restructuring is likely to increase profits, improve earnings per share. But this approach achieved with the international convergence of financial reporting standards, reflects the essence of transaction debt restructuring, debt restructuring gains is after all the creditors rather than owners concessions, the past will not pass the profit and loss statement directly included in the capital reserve, it is under the special background of a matter of expediency, now be included in the profit and loss, is not "white" the "black", but the reform from the bottom. The new guidelines on the definition of debt restructuring, made clear only in "the debtor's financial difficulties." the premise condition, can get debt concession confirmed as debt restructuring gains. This condition will be restricted to a certain extent, the new guidelines on abuse, prevent inappropriate acknowledgement of debt reorganization gains.Some people think that some affiliates can also through a remit a debt, a high performance to price manipulation, insider trading, is still small shareholders suffered losses. In fact, this fear is a bit much. This is because, first, for *ST and ST company, fantasy on debt restructuring benefit, reaching for the stars is futile. Because the 2004 amendment of the Shanghai and Shenzhen Stock Exchange rules, one is freed, after deducting non-recurring profits and losses, net profit is positive. Debt restructuring to listing Corporation profits, in actual accountant operation, will be included in operating income, which belongs to the non-recurring profit and loss, thus can in St, the stars are deducted from; second, has experienced more than 10 years of stock market investors' groundless talk, analysis and judgment ability and self protection consciousness had very big rise, debt restructuring guidelines requiring companies to disclose the fair value of the methods and basis for the ascertainment, investors can easily recognize the debt restructuring packaging profits, in order to make a rational choice .Investors blindly follow Zhuang, slaughter age has gone for ever.In three, the impairment of Chinese characteristicsNew guidelines for asset impairment provisions, asset impairment loss is confirmed, in the later period may not be back. It is based on the real situation of our country, last ditch of major change, it is with international accounting standards, with substantial differences in the. New guidelines for asset impairment will effectively curb the use impairment as a "secret reserve" adjusting profit situation. Guidelines for the implementation, use impairment adjusting profit space will become more and more small, the provision of manual adjustment of profits will be more and more difficult. Some people write civil point out new guidelines for asset impairment induced by releasing will "go" phenomenon, cause some "hidden profits" of the industry and Related Companies, possible impairment in 2006 will be ready to strike back, "crow change Phoenix" may reproduce. We analyze, first of all, if the listing Corporation snatches in the new guidelines before the implementation of the 2006 year rushs impairment, we must first examine whether such actions are the reasonable basis, namely the original has provision for the impairment of an asset value now is really picks up, and if so, to adjust the asset value will make the accounting information more real, related; secondly, in 2006 large red back impairment must make appropriate evidence of the original provision for the impairment of appropriateness, otherwise the previous provision is the abuse of accounting estimation results, should be in accordance with the accounting error handling, a reversal of impairment cannot be used as the 2006 annual profit. Moreover, the financial sector has been aware of this problem, and takes positive and effective measures, prevent the assault to adjust profit listing Corporation. In addition, some time ago the market that new guidelines will make A shares listing Corporation in 2006 to increase net profit 20000000000 Yuan hearsay, the survey is author's subjective, concerned media specially clarification.Others receivables and other four impairment expressed worry, think accounts receivable (especially the "shareholders of account") will become the "eight project" of the main means of profit manipulation. In fact, in the new guidelines, receivables is as financial assets, and the depreciation detailed provisions, requires that there must be "objective evidence" of impairment to provision for impairment, such evidence includes the debtor serious financial difficulties, is likely to fail or other financial restructuring. Can be said that the criterion is more and more perfect, then the "this year that cannot take back full provision, next year 'efforts' and back", this "to practice deception" approach, which itself has violated rules, to pass the CPA audit and hidfrom investors eye, I'm afraid some difficulty.Through the above analysis, we can see some people on the new criterion a few concerns, many in reality does not exist, or is in the process of the reform of the price to be paid for, and far from their imagination so serious. But these concerns also remind standards departments in the formulation of standards to the full attention of guidelines for the technical and economic consequences, in the setting of the new guidelines in the process, give full consideration to guideline implementation may arise in the course of the various problems, and further make a specific interpretation and explanation, improving guidelines operation, improve accounting information quality.Also need to point out in particular, accounting standards is a production of accounting information of the specification, it is to solve the problem of "how to do". On the accounting standards of the malicious misuse of guidelines for the implementation of the "people", from the perspective of the listing Corporation is the ecological problems, to strengthen supervision, occupation moral construction, improve the ability of investors screening accounting information system engineering to solve, cannot be attributed to the guidelines themselves. And the new accounting and auditing standards system come on stage; it is to promote the improvement of listing Corporation governance ecology effective measure. Say from this meaning, we are not going to worry about me, but "criteria for the beat and breathe out".Note: ① according to the "Shanghai Stock Exchange Listing Rules (2004 Revision)" provisions, *ST indicated the presence of terminating the listing of special processing and ST risk for other special treatment.Main referencesMinistry of finance. In 2006 accounting standards for business enterprises. Economic Science PressYu Monishing. The 2005 fair value in the United States of America's application research. Financial theory, 9Xie Stiffen, wearing Zili.2005 present value and fair value accounting: financial reform is the important premise of twenty-first Century. Theory and practice of Finance and economics, 9中文资料：2006年2月15日，财政部发布了包括1项基本准则和38项具体准则在内的新的一整套企业会计准则体系。
会计信息披露外文文献
本科毕业论文外文文献及译文文献、资料题目：Study on the Supervision System withV oluntary Information Disclosure文献、资料来源：Journal of Accounting&Economics文献、资料发表（出版）日期：2008年9月院（部）：商学院专业：会计学辅修专业班级：会计辅修专业09级姓名：学号：指导教师：翻译日期：2017年9月17日A Study on the Supervision System with V oluntary Information Disclosurein Chinese Listed CompaniesAbstractThe voluntary information of listed companies is based on corporate image, the investor relates, which is to avoid lawsuit risk besides the compulsory information disclosure. The information, which the companies disclosed on their own initiative, is the important part of disclosure information. It is an effective way that demonstrates their core competitive ability. The author analyzed the problems on voluntary information disclosed, which existed in Chinese mainland listed company, proposed the suggestion of constructing supervision system which listed companies voluntary information to disclose.Keywords: Listed companies, Compulsory information disclosure, V oluntaryinformation disclosure, SupervisionSystem1.As the expansion of the increase of the number of listed companies and the increasingly drastic market competition,the competition has become more difficult in more and more listed companies. In order to catch the scarce resource--the capital, companies tend to choose the way of V oluntary information Disclosure. Listed companies,with voluntary to disclose the information refers to corporate image, the investor relation, avoid lawsuit risk besides the compulsory information disclosure. However, the supervision system is not good enough; the information disclosed voluntarily is hard to be proof the truth. Therefore, it becomes more and more important to build the supervision system with voluntary information disclosure for listed companies.2. Motivation of Compulsory information disclosureInformation, the V oluntary disclosure, is the executives in listed companies on personnel benefit to disclose on own initiative. According to the economic theory of "the economic man rationality", the superintendents balance the behavior and do not take, completely based on the benefit and this behavior which is the costing. The superintende nt’s decision-making is also based on the cost benefit analysis, if the voluntary information disclosure brings the benefit is larger than the cost, then the superintendent can carry on voluntarily disclosed, otherwise, thesuperintendent rather does not carry on the voluntary information to disclose, their manners will change with the cost income relations changing. (Kai Xiang, 2004)With the China capital market gradually development, the business management authority can reduce the average capital cost, enhance the financial analyst and investor's interest, enhance company confidence level, improve investment relations, stand out company competitive advantages, enhance company stocks market fluidity, but also may reduce the company’s lawsuit risk ,bec ause the disclosure is not enough and so on, by disclosing voluntary information besides the compulsory information disclosure. The China capital market information disclosure also can gradually move to the stage of paying equal attention to voluntary and compulsory disclosure, not the simply regarding of the compulsory disclosure, the voluntary information disclosure will certainly to be the effective way,by which listed companies can demonstrate the core competitive ability, communicate with the stakeholders, and describe the company future. (Xianzhong Song, 2006)3. Content of Compulsory information disclosureListed companies, with voluntary to disclose the information is refers to corporate image, the investor relates, avoid lawsuit risk except for the compulsory information disclosure. Learning from foreign listed companies’ experience of disclosing information voluntarily , and according to the situation in China, the listed companies voluntary disclosure of information include:The forward-looking information, based on the company's “core competence”. It contains the operation,the business plan, strategic planning, business environment and so on. All of information can help investors to make rational investment judgments and decision-making;Information communicated with the market intermediaries and investors or the evaluation information from them;Information of human resources. Under the conditions of the knowledge economy society, human capitalbecomes more and more important. Particularly in the high tech, high-growth companies, employees are the company's most valuable asset. Research shows that these companies were significantly better than other companies,in the above-mentioned aspects of the voluntary disclosure of information;According to the accounting standards of the conservative principles, there is also lack of proper disclosure rules or low in requirements disclosure, which is useful for the investmentdecision-making, such as fair value;Corporate governance, environmental protection and social responsibility do not have mandatory disclosure information, because of complexity from the measurement and disclosure (Derong Zhang, 2004).4. Main problems exist in Compulsory information disclosure4.1 Low Voluntary Disclosure Rate and low initiativeA number of listed companies regard voluntary disclosure of information as an additional burden, rather than a kind of obligation or the right, which should be given to the shareholders. Thus they will be passive to disclose the information, that’s to say, they will take less disclosure as less as possible. With time going by, the concept of this understanding is accepted by people, so that the deviation in the information disclosure makes listed companies in a passive response. The main reason is that the listed company is too worry to tell the public the secret in its management, and thus the disclosure of information creates a psychological fear and evasive to them.4.2 Lack of integrity of Voluntary information disclosureToday, Chinese listed companies’ practice of disclosing information voluntarily is not satisfactory. Many listed companies are reluctant to disclose, and some listed companies only disclose the company's financial information;but the "bad news" or involved matters with a certain risk, or other seriously matters, the companies are kept silent.Moreover, many listed companies do not disclose fully credibility, hoping the investors rely on the “popular”, then to help them succeed .Chinese investors are not maturity, particularly in the processing, handling and analyzing information. Therefore, it is very difficult to judge the value of the company through the signal transferred by the company.4.3 The voluntary disclosure of false informationGenerally speaking, the voluntary information disclosure has high credibility. To the non-mandatory requirements information, managers often disclose the less likely to lead to the disclosure of risk information for reducing the risk of litigation and avoiding legal sanctions. In addition, the main motive of high-quality enterprises disclosing the information to the investors is to convey the signal quality of enterprises, so as to reduce monitoring costs. V oluntary information disclosure generally has higher quality. However, the absence of mandatory disclosure is as strict guidelines as regulate, and authorities have the tendency ofopportunism, prone to the problem of moral hazard.What’s more, the poor quality of the enterprises are based o n the theory of signal transduction, transmission of false information, the voluntary disclosure of information is not the same to the mandatory information , as to undergo a rigorous audit. And voluntary disclosure of information is difficult to guarantee the quality.4.4 Content of voluntary information disclosure is not standardAt present, mainly Chinese listed companies are the compulsory disclosure of information, and voluntary disclosure of information in some documents are scattered, in reality, Chinese listed companies ,disclosing voluntarily information, can not meet regulators, securities analysts and investors demand regardless of content or quality.Chinese listed companies in the voluntary disclosure of information content norms. The China Securities Regulatory Commission issued the "public offerings stock, the disclosure of corporate information content and format standards" of the relevant provisions of 1-6 in the annotated "Open-here," although voluntary disclosure of information to the left of the room, but the lack of specific guidelines and the corresponding policy support, the overall level of the listed companies to disclose information voluntarily is low. Therefore, Chinese voluntary disclosure of information is worthy of paying attention and needs to be solved.5. Improve Supervision System of Voluntary information Disclosure in listed companiesAs growing competition of capital in the market and the gradually standardization of legal system, there will be a growing trend of voluntary information disclosure for adapt with the complex and ever-changing and highly uncertain economic environment. For the problems existing in Chinese listed companies voluntary information disclosure, and learning from the practical experience on foreign listed companies, the author makes the following recommendations:5.1 Actively encourage and protect listed companies voluntarily disclose informationWith the gradually maturation of Chinese capital market, on the basis of the management company completing the mandatory disclosure of information provided voluntary disclosure of information. Therefore, the regulatorydepartments should encourage listed companies to voluntary disclosure of information, add clauses in the policies and regulations, encourage listed companies to disclose the voluntary information besides existing laws, regulations and rules, meet the investors’ growing demands. At the same time, in order to avoid some of thecompany's management should not be faced litigation risk and other problems, regulators need to study and formulate relevant policies for the company's voluntary disclosure of information act to protect them. "Deliberate manipulation" and"accidental factors" belong to different nature of the situations and treat them differently. It should investigate the law liability to parties in the first case. Otherwise, only the listed companies have adequate evidences and can explain reasonably, don’t look into their liability.5.2 Strengthen supervising and managing prevent to disclose the false information at will and protect the market orderOnce the voluntary disclosure information published, it must accept the essential surveillance and the restraint equally with the compulsory disclosure information. But voluntary information disclosure is still lack essential surveillance rules currently, should establish a set of voluntary information disclosure supervising and managing system, standard voluntary information quality. For example: to establish voluntary information assurance and compensation system, to perform the heavy fine to the enterprise which misleads the investor and so on. The negotiable securities supervising and managing department and the Exchanges should strengthen supervising and managing to voluntary information disclosure market, prevent to disclose the false information at will, protects the market order. The voluntary information disclosure supervising and managing should contain following several aspects: First, integrity, listed companies voluntarily disclose of the information are both "positive" information, also includes the "negative" information;Second, systemic, whether listed companies from different angles, through various information disclosure to reveal the same, whether formed a distinctive pattern of voluntary disclosure of information;Third, dynamic, long-term voluntary listed companies to disclose certain information, and constantly adjusted to improve the reliability of information;Fourth, widespread, as long as all investors equal access to all listed companies to voluntarily disclose information;Fifth, the comparative, whether the compulsory information disclosure is mandatory or not, it can be the standards of judgment for the quality of reference standards.5.3 Giving full attention to the role of market intermediaries to establish the authority of the disclosure of company information quality evaluation systemListed companies should strengthen communication with institutional investors, brokers, securities analysts and other market intermediaries. Understanding the company's external information needs to reduce the company's asymmetric information through voluntary disclosure of information. Giving full attention to the role of market ntermediaries, establish the listed company disclosure information quality evaluation system by market intermediaries. Acts according to the specialized knowledge and after the company interior information full understanding and the analysis by the market facilitating agency which it has makes the omni-directional appraisal opinion, regularly promotes voluntary information disclosure quality rating results, provides certain authority to information disclosure quality appraisal opinion for the investor, shows the risk by the police which the ordinary investor possibly can face. (HongYin, 2004).5.4 Strengthen CP A audit to voluntary disclosure of informationCPA audit is an independent, objective and impartial system, it can ensure the credibility of the accounting information. V oluntary Information is provided by the authorities. With speculative risks, the authenticity and reliability of voluntary information should be tested by certified public accountant. Although the audit of voluntary information is not as strict as the mandatory information, it should also have forensic capabilities by registered accountants carrying out the necessary scrutiny, to improve and guarantee the credibility of its information. Therefore, it is necessary to formulate and improve audit rules on voluntary disclosure of information, and to increase violation of professional ethics or legal responsibility for the responsibility of a certified public accountant.5.5 Introduction of voluntary disclosure of information regulatory documentsOn a global scale, the voluntary disclosure of information is an irresistible trend of development. With the increasing speed of the change of the economic environment, the requirement for the accounting information relevant are higher and higher, by the extraneous user, the existing compulsory disclosure information will be inevitably difficult to satisfy their information need. Therefore, the extraneous information user on the existence to the businessmanagement authority disclosed voluntarily some information help policy-making the demand. We believed that,every the one which does not fall in the scope of the compulsory information disclosure content stipulation, and be helpful to the benefit counterparts to the policy-making information, all may be defined as the voluntary information disclosure.United States Financial Accounting Standards Board (FASB) in 2001 on the voluntary disclosure of the contents of information provides as follows: "operational data, the analysis of the data management, and forward-looking information, relating to the management and shareholders of the information, not be confirmed in statements of intangible assets". Therefore, China should and must make a comprehensive and in-depth investigation for stakeholder information needs, and model the frame which the Stering committee proposed in FASB, namely confirmed some information is whether useful, by this to decide to provide the information or not, and standardize the content of the information disclosure. When the accounting standard setters sector and the securities regulatory departments are in the formulation of policies and programs should take into account that how to guide enterprises to carry out some of the disclosure of private information, and the securities regulatory departments should be introduced listed companies to disclose information voluntarily charter guidelines as soon as possible, to encourage and regulate listed companies voluntarily information disclosure.References[1]Kai Xiang. (2004). Listed companies to disclose information voluntarily Cause ofEconomic Analysis of the. Accounting Communications, (5).[2]Xianzhong Song. (2006). Enterprise core competencies of the voluntary disclosure ofinformation. Accounting Research, (2)[3]Derong Zhang. (2004). Enterprise voluntary disclosure of information.AccountingDigest, (1)[4]HongYin. (2004). Optimization of China's listed companies Opinion on voluntarydisclosure of information.Accounting Digest, (6)中文译文一个自愿性信息披露与我国上市公司监管问题的研究体系摘要:上市公司自愿性信息是企业形象的基础上，投资者有关，这是为了避免诉讼，除强制信息披露的风险。
企业会计信息化研究外文文献翻译最新译文
文献出处: T Vatuiu. The study of enterprise accounting information [J]. Annals of theUniversity of Petrosani, Economics, 2015, 5: 201-208.原文The study of enterprise accounting informatizationT VatuiuAbstractThe development of information technology is accompanied by the rise and popularization of computer and the emergence and development, the original computer is applied to the finance department handling accounting business, enterprise information since birth is the accounting information into the center, that is to say, the success of accounting informationization construction is directly related to the success of the enterprise informationization strategy. In the enterprise implementation of accounting information system is conducive to further standardize the operation of the enterprise funds, for the enterprise management decision makers to provide real and effective reference data, in a rapidly changing market competition to accurately grasp the market changes, better management combined with the actual enterprise decision-making, to achieve the optimal allocation of resources and benefits.Keywords: enterprise; Accounting informationization; ERP1 IntroductionWith the development of computer information technology and penetration in the social each domain, the information technology is more and more attention, so information technology is also naturally become the important driving force of economic development. At present, the world has become a global village, networking and globalization has become the main trend of world development, starting in the 1980 s, countries began to make the informatization development strategy adjustment and as an important support power, promote the development of national economy, also took to the formal information construction development road, national policies, the informationization construction as an important part for a period of time in the future of the country's development goals, and to promote and facilitate the process ofthe country's enterprise information construction, to lay a solid position in the market competition.Enterprise as the important pillar of national economy growth, closely related to the development and growth of the national economy informatization as the subsystem of the national informatization, is the surest way to achieve modernization of the enterprise, therefore, only to promote the enterprise information, to better promote the national economic information.2The concept and related theories of enterprise informatization2.1 The meaning of enterprise informationAccounting information is the wide application of information technology in the accounting work, the development of information resources, the use of information technology to promote enterprise to develop the economy and improve the economic benefit, and to provide comprehensive information services to various aspects of the process. The main content of the accounting information is to establish a system of accounting information and accounting information system is the main part of enterprise information system, the basic law of development is consistent with the enterprise information system. Accounting informationization is popular in recent years a noun, it is different from the accounting computerization, is to cater to the information society and the application of a new word, it has realized the accounting and the integration of information technology, is the enterprise management in the new period of main channel of information for policy makers, and effectively solve the accounting computerization existence island phenomenon is an important way, is conducive to standardize the procedures of accounting management and enhancing the market competitiveness of the enterprise. Accounting information is the key of enterprise informatization construction and most important, to the enterprise overall information-based construction and implementation plays an important role in success.2.2 ERP concepts and related theoriesERP (Enterprise Resource Planning) refers to an Enterprise Resource Planning system, it is GartnerGrouP companies in the United States in 1990.It will enterpriseplanning, management, marketing, finance, purchasing set at an organic whole, to the customer's needs and the activities of the enterprise goal to unify, to all the enterprise resources integration into a dynamic complete supply chain. The core of the ERP is the management of the enterprise is an organic whole, emphasized the ERP is an enterprise's lean management and lean production, realized the unity of advance planning and afterwards. Use of ERP software system to realize the coordination and control of each department, make the business process tends to rationalize, to better achieve department the input for the optimization of the reconstruction to lay the work, is the enterprise continuously self-assessment and important way to improve management.ERP has experienced four stages of development, its core is to realize the management thoughts of the entire supply chain comprehensive dynamic effective management and control. In particular, mainly includes three aspects of thought. One is reflect of the whole supply chain resources comprehensive management thoughts. Today is the era of win-win cooperation, enterprise competition is, in fact, to a certain extent has evolved into a competition between the supply chain and another supply chain problems, enterprises should not only know the optimal configuration of their resources, also need to coordinate the advantage of other resources, such as with suppliers, customers, and the relationship between the sales network and so on, thus to the all-round development of the enterprise into a dynamic system, and to effectively implement the management of the enterprise supply chain is a dynamic and control. Tt is to embody the lean production, concurrent engineering and virtual manufacturing management thinking. The core of the ERP system shown above all is lean production. Is all supply chain partners into the overall production process, to establish the enterprise and the interests of customers, suppliers and other partners sharing mechanism, form an integral part of the supply chain. Followed by agile manufacturing, when there is new on the market opportunities and business partners can't meet, can rapidly form a virtual factory, thus realize products in the limited time and resources optimization configuration, enterprise in market activity, high quality and diverse and flexible. Then, it is reflected in advance plan to control the overallmanagement of thoughts later. ERP enterprise production planning, logistics demand plan, sales plan, budget and human resources plan integrated into a whole system, and successfully realized the centralization and unification of various plans for formal management. In addition, the ERP system of the transaction to the relevant accounting synchronous records, ensure the cash flow and logistics of synchronization and consistent, can understand the ins and outs of money thus to control and management in a timely manner.3Enterprise informatization development present situationFrom the perspective of the development of accounting information system, the early of the accounting information system is mainly the financial and reporting software, solve and manage the daily accounting and report processing, the financial department are introduced corresponding accounts receivable and payroll data system. But the period of the establishment of the accounting information system often do not pay attention to economic benefits, in the process of actual operation on data processing is also a lack of control, as a result, the user for the accounting information system is still in the stage stay at a respectful distance from sais the further development of the computer in the world and popular, wins initial success in accounting information system in the financial sector, then gradually developed, and the accounting information system in other department managers also begin to pay close attention to the information system of investment benefit, at this point, an enlarged the scope of information system, in addition to the accounting information system, also including the personnel information system, marketing information system and logistics information system, after that, the accounting information system to the widespread popularity and spread of development stage, the stage by the managers convene the different functions of the overall planning, and set up a special information management center of internal control activities, to start the project management system, since then, the accounting information system on the right track.3.1 Accounting network systematization degree is lowAccounting information is the premise of accounting network, according to relevant data shows: enterprise all serious resource waste. This is mainly because thenetwork degree applied in enterprise accounting system is too low. Enterprise data submitted too many mistakes. This is mainly because the typing errors in the process of data transmission, computer fault, and other factors. Enterprise cannot very good coordination between different departments. Only in the financial sector, mainly because the accounting software applications cannot be good coordination with other departments.3.2 Insufficient understanding of ERP systemFirst, many enterprise ERP system is regarded as the common office software, rather than use it as an integral part of the management system to run, the myth has led to many enterprises will be the construction of the ERP investment focus in ERP software system, and neglect to personnel training and the adjustment of the system process. Second, insufficient understanding of ERP's return on investment. Many small and medium-sized enterprise knowledge of ERP system there is a big deviation, either the ERP system is considered to be the panacea to solve the problem of enterprise all, don't think it's not much value to the enterprise, can objectively evaluate the value of the ERP system makes the ERP investment return expectations appeared larger gap. Third, the lack of understanding of the function of ERP system, think that ERP system is the simple use of inventory, logistics and financial system, not the whole development of the enterprise management planning together, through the system dynamic adjustment to realize the unification of the whole enterprise management.3.3 The accounting business process is not standardEnterprise accounting information system from accounting subject classification, the accounting information collection, selection, summary, but the current implementation, accounting information system provides information far cannot satisfy the needs of corporate decision makers, so that the accounting activities became independent departments in operation, the data generated by the natural and the business sector has been out of line. Enterprise after the implementation of accounting information system, simply by using the computer instead of manual accounting, and failed to change from the whole enterprise accounting businessprocess, did not realize the fundamental process reengineering. And in practice, enterprise capital is seriously lagging behind the logistics information, thus causes the enterprise business process can't satisfy the need of real-time control in time, nature of accounting information and enterprise management state of point-to-point statistics, provide to the enterprise information management and the policy makers also loses the relative authenticity, the reliability of the information quality decline.4 ConclusionAccounting informationization is the enterprise informatization of the central nervous, many enterprises in the construction of informatization, often based on accounting information into a breakthrough, the accounting information is the core of enterprise informatization enterprise accounting information is an ongoing process, the goal is to set up the enterprise decision support system, decision-making for real-time, accurate and complete the production and transmission of information, realize the optimal allocation of resources, the rational flow of value; Help enterprises to quickly make the right decisions, in the harsh competition environment to survive and continue to grow stronger. Companies must also be on the outer and inner risk of the enterprise effective management and control, only through the implementation of the strategy analysis in the process of small and medium-sized enterprise accounting information system analysis, and can effectively deal with accounting information, accounting information system, internal control and external risk management, and to better promote the small and medium-sized enterprise accounting information system to realize healthy and sustainable development.译文企业会计信息化问题研究T Vatuiu摘要信息化的发展是伴随着计算机的兴起和普及而出现和发展的，最初计算机是应用于财务部门处理会计业务的，企业信息化从诞生开始就是以会计信息化为中心的，也就是说会计信息化建设的成功与否直接关系到企业信息化战略的成功。
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Trends in Accounting InformationSystemsDaniela Mancini,Eddy H.J.Vaassen and Renata Paola Dameri1IntroductionMost of the contents of this book is based on a selection of the research works presented at the track entitled‘Accounting Information Systems’of the2012 Annual Conference of the Italian Chapter of AIS(ItAIS),which was held in Rome, Italy,in September2012.The aim of the track was to sketch a clear picture of the current state of Accounting Information Systems(AIS)research in a broad sense, including design,acceptance and reliance,value added,decision making,inter-organizational links,and process improvements.In particular,despite the fact that accounting information systems are often considered the instrument by default for accounting automation the track starts from a wide definition of the accounting information system,as a complex system composed of a mix of strictly interrelated elements(such as data,information,human resources,IT tools,accounting models and procedures),and basically involved in collecting,classifying,elaborating, recording,storing accounting data.The aim of the track was to give evidence to the strategic role of the accounting information system in decision processes within and between companies and to define instruments and practices for iden-tifying and evaluating this strategic role.The message that comes across is that the accounting information system has grown into a powerful strategic tool to support D.Mancini(&)Parthenope University,Naples,Italye-mail:mancini@uniparthenope.itE.H.J.VaassenTilburg University,Tilburg,Netherlandse-mail:E.H.J.Vaassen@uvt.nlR.P.DameriUniversity of Genoa,Genoa,Italye-mail:dameri@economia.unige.itD.Mancini et al.(eds.),Accounting Information Systems for Decision Making,1 Lecture Notes in Information Systems and Organisation3,DOI:10.1007/978-3-642-35761-9_1,ÓSpringer-Verlag Berlin Heidelberg20132 D.Mancini et al. decision-making inside companies,top management’s decision processes,and outside companies,stakeholders’decision processes.The book is a quest for evidence regarding this observation by examining a wide range of current issues ranging from theory development in AIS to practical applications of accounting information systems.In particular it focuses on themes of growing interest in the realm of XBRL and Financial Reporting,Management Information Systems in specific contexts,IT/IS Audit and IT/IS Compliance, integration of Accounting and Management Information Systems and so on.The volume contains16research works that were accepted at the Conference after a double-blind review.They adopt a different theoretical approach to investigate accounting information systems and the relationship among accounting models,information technology,reporting tools,organizational aspects and companies’behaviour.The contributions also adopt different research methodol-ogies including single and multiple cases study,content analysis,surveys and theory development.In addition to these articles,the book contains two research works selected from the same track belonging to the2012European Conference of Information Systems(ECIS)and three invited research works concerning specific themes of interest.2The Strategic Role of the Accounting Information System:A Two-Way RelationshipEven if accounting information systems are by now mature tools,they are not only essential instruments for managing the company,but also important enablers of business innovation[1].Indeed,they have always been evolving during time and there is still a long way to go,for the best alignment between accounting infor-mation systems and the business.The evolution of accounting information systems is like a broken line,showing various trend breaches resulting from disruptive changes in a wide variety of societal and environmental factors[2].However,there are three factors that may be considered the main antecedents of accounting information system changes,i.e.:•Technology;•Management practices and models;•Accounting rules.The relation between accounting information systems and these factors has been the object of many studies in recent years.It is considered a complex rela-tionship where accounting information systems sometimes are the dependent variable and sometimes the independent variable.A large part of the studies consider technology as the main variable that has an impact on management practices and models,accounting rules and on the other components of the accounting information system.For example,the Internet deeply influenced accounting information systems,and indeed web technology hasTrends in Accounting Information Systems3 had an impact both on how an accounting information system is built,and on how it is used.Nowadays it is difficult to imagine how databases and the access to them are organised without having access to the Internet.And this is not just because of standardized business reporting as enabled by XBRL but also because of the emergence of cloud computing.Also the migration from a hierarchical organisa-tional model towards a process oriented model has been driven by ERP systems, because of the new technology and the new way of designing accounting software.In the last decades the word‘strategic’has become associated with the accounting information system as being synonymous to organizational innovation, efficiency,reliability of information,and relevance of information for internal and external stakeholders.For many years it seemed that information and communi-cation technology was the main driver of the strategic role of the accounting information system and its evolution.In recent years scholars seem to want to enhance their knowledge of such relations and stress the idea that maybe,to clearly understand the evolution process of accounting information systems,it is necessary to start from a point of view that considers a two-way and interdependent relationship between accounting infor-mation systems,technology,accounting rules,accounting practices and models. This is a truly holistic view that provides a much better match with control models of contemporary organizations than the good old cybernetic view.In this sense accounting information systems influence the organizational architecture of the company,so that the interaction between accounting infor-mation systems and the business indeed becomes deep and,for example,the relation between accounting information systems and ERP can be read as the organizational trends that drive the ERP structure.Similarly,some practices and techniques in management control,like Activity Based Costing or the Balanced Scorecard,both influence the technology employed and are supported by accounting information systems.In this context,‘strategic’means searching new ways to combine information and read economic and competitive events,using technology as a fundamental tool to trigger innovation,and as an important sup-port for internal decision making processes.Several studies try to understand how it is possible to implement performance management models through information systems tools,how it is possible to reach more complete levels of integration between different tools,and how the alignment between information systems and the business really takes place.Wefirmly believe that the meaning of‘strategic’refers to another critical and two-ways relationship.The International Accounting Standards reliability strongly have been determining IT governance practices and auditing standards.On the other hand,accounting information systems have been having a tremendous impact on business architectures,financial disclosures and data quality[3].Financial disclosure is really the product of the accounting information system, therefore,the governance,compliance and control of accounting information system software,but also of accounting information system management pro-cesses,are crucial to grant the complete reliability offinancial information[4]not only inside the company but also outside,among different stakeholder.4 D.Mancini et al.Data quality is one of the key issues in managing complex and global com-panies in a fast changing,heterogenous world with often—what is by now almost commonplace—big data.To be able to collect in real time,select,process and distribute data really necessitates a profound knowledge of the company as well as external consensus rooted in transparency.In this sense‘strategic’means the ability of the accounting information system,as an integrated system,to satisfy external information needs for decision making and to ensure the required levels of transparency,accountability and disclosure[5].The chapters submitted to the conference and the invited chapters as collected in this book,provide a more comprehensive view on the concept of‘strategic’related to the accounting information system.Even if the accounting information system is a mature tool,it is nevertheless always in evolution.The main reason is that the accounting information system is nowadays an integrated,company-wide information system.Hence,all the chan-ges regarding the company and the economic environment have an impact on it. Even if the applicable accounting rules and management practices are important sources of innovation in accounting information systems,the main change driver is the globally competitive arena.However,the scope of any accounting information system and its pervasive nature with respect to the business processes influences the diversity and heterogeneity of AIS research.However,some topics are more critical than others and—surprisingly—they are not so different compared to ten years ago.Looking at the chapters submitted for the AIS track at the ItAIS Conference,we mayfind that some problems such as accounting data quality,accounting information system integration,alignment between the accounting information system and the business or using the accounting information system for effective management control have always been the hot spots for this subject.To understand how research could be useful to face and perhaps solve these long term issues affecting accounting information system effectiveness in business, we should deepen our quest by trying to synthesize several contributions to build a comprehensive model that is able to drive further research.The main contribution of this chapter is to define a panorama of the main problems and the suggested solutions regarding the effective use of accounting information systems infinancial disclosure,management control and IT/business alignment.3The Quality of Financial Data:Excellence in Accounting Information System Auditing and ControlThe role of the accounting information system in producing reliablefinancial information has become increasingly important after the infamous and well-debated financial scandals all over the world.Indeed,even if the work of auditors had already been based on accounting information systems,the need to control the accounting information system for its own sake was not on the corporate agendaTrends in Accounting Information Systems5 before these scandals.As thesefinancial scandals negatively impacted thefinancial markets and the trust in companies’financial statements Stock Exchange Com-mittees in most industrialized countries worked hard to restore trust.The Sarbanes–Oxley act(SOX)is the most important law regarding the reliability offinancial disclosure.Subsequent studies have argued that SOX has severe implications for IT governance and hence for companies’accounting information systems[6].The strong link betweenfinancial data,information systems and quality of earnings is at the basis of the IT Governance and Compliance discipline,which aims to define secure processes and organisational architectures as the environ-ment of accounting information systems,to govern the reliability of the processed financial data.However,current IT Governance practices have been more and more influenced by the professional standards issued by national or international associations such as the IT Governance institute,which has issued the most widespread standard for IT governance,panies had been convinced that adapting their IT processes and practices to COBIT was the right way to obtain reliable,controllable and secure accounting information systems and that this practice merely required a textbook implementation of COBIT.However,any COBIT implementation is one of the most problematic aspects of controlling accounting information systems.It is therefore not a surprise that,even after one decade,many chapters still focus on this issue.Several aspects have been neglected,including risk assessment,com-pliance with standards such as COBIT,the cost of IT governance,and effective-ness of these practices[7].The(positive or negative)impact on the IT governance stakeholders—including the company itself,its management,and thefinancial markets—is far from measurable.Several doubts may come across from the compliance imperative.In thefirst years after its release COBIT was considered the right tool to mirror the spirit of the law with respect to accounting information system reliability,security,and controllability,nowadays some unanswered questions have become increasingly urgent.For example,even if COBIT and COSO adoption positively impact audit quality,the real effects on accounting information system reliability,security and controllability are not demonstrated, the gap between conceptual models for audit and control,and their effective implementation is still wide;and the implementation cost is not justified by the improvements in reliability,security and controllability of the accounting infor-mation system,even if some controls are enforced by legislation[8,9].There is a substantial body of research that opens new ways to reinforce the usefulness of IT governance and tofill the gap between the implementation of professional standards and the definition of afirm-specific IT governance frame-work.This research focuses on the importance to align accounting information system architectures,IT governance and IT auditing practices;the use of innovative evaluation models to assess the impact of accounting information system audit and control on data quality,both for internal and external use;and compliance practices to enhance awareness of accounting information systems weaknesses.To gain higher returns from accounting information systems as enablers of compliance,a better alignment between the accounting information system and the6 D.Mancini et al. business is needed.Indeed,if compliance is not seen as a duty,but as an oppor-tunity[10],several interesting aspects emerge.For example,the focus on data quality reliability is important not only for external disclosure,but also to support better decision-making.The enhanced organisation of IT management processes is not just a source of data reliability,but also of a more efficient and effective information systems planning.The compliance cost could be compared with benefits deriving from a higher awareness of accounting information system architecture and functioning,thanks to a careful business and accounting process design and control.However,assessment methods and criteria are inadequate to support this type of measurement.Moreover,also the cooperation between the CFO and CIO regarding accounting information systems compliance aimed at value added of accounting processes and data quality is not so strong.As long as accounting information system compliance is only seen as a duty,it is difficult to gain more value from these practices.For the same reasons,there is a large gap between accounting information system auditing andfinancial data quality between large and small and medium enterprises(SMEs).Indeed,for the large companies,often listed on the stock exchange,accounting information system control and auditing is a legal duty. Therefore,companies implement audit and control systems and then they try to gain higher returns thus enlarging the scope of accounting information system compliance as in,for example,improving data quality or accounting process efficiency and reliability.On the other side,SMEs are not forced to adopt accounting information system auditing practices.As a result they are not very keen on implementing accounting information system control activities.This expands the differences between data quality in large companies and in SMEs and creates two classes of accounting information systems,the‘‘good’’ones,audited and improved,looking for the best quality and returns;and the‘‘bad’’ones, unaudited and not supported by any quality program[11].However,if also SMEs were able to link accounting information system audit and control with more effective managerial control and a more efficient business process organisation,they would become more interested in applying accounting information system control and compliance,to get these improved results[12].Finally,it seems clear that accounting information systems play a central role in the collection and disclosure of information to support internal and external decision-making.This implies that relevance can be studied from different points of view:not just the CFO,CIO or CEO perspectives but also,for example:1.Auditfirms’perspectives,when the object is XBRL andfinancial disclosure asin the work of La Rosa and Caserio,and Azzali and Mazza;2.Citizens’perspectives,when the object is public administration and its trans-parency and performance disclosure,as in the work of Lepore and Pisano,and De Angelis and Guerra;3.Stakeholders’perspective,when the object is environmental reporting as in thework of Garzella and Fiorentino.Trends in Accounting Information Systems7 As a consequence accounting information systems have relevant connections with internal control overfinancial reporting in order to assurefinancial infor-mation reliability as in the work of Ianiello,Mainardi,Rossi and Vasarhelyi.4Accounting Information Systems and ManagementControlThe use of accounting information systems in companies is not only aimed at accounting,but also at improving management control.Firstly,the architectural model of an accounting information system integrates bothfinancial and man-agement accounting,and secondly links management accounting to management control since management accounting information is used for management control purposes.Reported earnings,for example,are used for performance-based pay. However,this integration does not go without obstacles for several reasons, including the impact of technology,the rigidity of accounting information systems, and the roles of accountants and managers[13].Accounting information systems are often regarded as machines able to transform input into pre-defined output in high volumes.As such accounting information systems are the cause as well as the solution to the‘‘informational overload’’problem.Indeed,accounting information systems provide lots of information,but they also process data,by organising,retrieving and selecting to meet the manager’s information needs.A simplified model of an accounting information system shows the system organised in three levels.At the basic level,there are business processes that produce elementary data regarding simple business operations,collected by the operational accounting system.At the intermediate level there is thefinancial accounting system where elementary data are(re-)organised,to respond to the financial accounting standards and to produce thefinancial statements and some otherfinancial information.At the top level there is the management accounting system where both operational andfinancial data are processed to produce infor-mation and perhaps knowledge to support managerial and strategic decisions[14].If we examine the integration between thefirst two levels—operational and financial accounting—wefind that this integration nowadays is often embedded in ERP systems,both for large companies and for SMEs.Indeed,accounting and process integration is just one of the main goals of ERP.However,it is not enough to ensure the real integration between accounting information,its use and an integrated vision on both operational andfinancial aspects of the business.The role of information and communication technology(IT)has been crucial to develop the informational integration within ERP systems,yet the accounting system has often been designed far from the real needs and visions of managers,but based on theoretical best practices instead.The formal implementation of process control systems is not enough to copy best practices as derived from process monitoring.8 D.Mancini et al. Moreover,data and information produced by the systems to support operational decisions are sometimes not aligned with the real information needs of process owners.Therefore,despite the operational and accounting integration in ERP systems being a traditional researchfield it still offers various strands for further research to reach more awareness of its role and importance for business man-agement[15].The top level integration betweenfinancial and management accounting has a wider gap,because management control is less formal and schematic than oper-ational accounting or bookkeeping if you will.Management accounting,in fact,is related to management practices,which are deemed to change over time attempting to align with competitive scenarios.In addition,each company has different needs and it applies specific management styles,accounting models and instruments to control the company objective achievement.Moreover,technical characteristics of the accounting information system may not be suitable to implement the required advanced managerial accounting systems,such as using artificial intelligence,statistical instruments or qualitative data.In all these cases, IT applications are externally integrated with accounting information systems,to enable data retrieval[16].Managerial accounting’s most interesting trend is the utilization of advanced managerial practices,such as Activity Based Costing and Management,or the Balanced Scorecard.As previously mentioned the accounting information system becomes an efficient and effective instrument enable large(‘big’)data quantity processing when the design of accounting models and instruments and their implementation directly involves the users,i.e.top management.Top management engagement result in a system they have customized to their use and for their benefit while simultaneously being trained on its use.The role and benefit of top management engagement has been widely studied, yet still it has so many advances to make!It is possible to identify several streams of research concerning the relationship between accounting information systems and management information systems that need further contributions,including:1.The integration between accounting measures and strategic tools such asknowledge management tools,as in the work of Del Gobbo;integration between accounting information systems and the Balanced Scorecard tool as in the work of Candiotto and Gandini;2.The need to explore the boundaries between accounting and managementinformation systems as in the work of Inghirami;3.The use of accounting data to simulate and predict the future as in the work ofFranceschetti,Koschtial and Felden;4.The need to search different and more efficient database schemes to elaborateand archive accounting data in order to meet decision-making needs and technical optimization as in the work of Caserio,Marchi and Pulcini.Trends in Accounting Information Systems9 5Accounting Information Systems and BusinessAlignment:An Evergreen in Information Systems ResearchThe alignment between accounting information systems and the business is an old, yet not outdated topic.Before the spread of integrated accounting information systems like ERPs,accounting practices were largely independent from the business,the chart of accounts was the exception as it was typically adapted to the specific business.With the introduction of ERP systems,a new opportunity in accounting information system enhancement was established:the bidirectional relationship between the ERP and business organization architectures[17].Since Davenport’s work‘‘Putting the enterprise into the Enterprise System’’[18]until today,the question‘‘what drives what?’’remains relevant:is it the ERP system that drives the enterprise transformation,or the enterprise evolution towards the process-based model that forces accounting information systems to change and integrate?Towards the end of the90’business organizations were challenged to improve their efficiency in order to gain customer satisfaction.Porter’s suggested value chain model was the best solution to realize aflatter organization,reducing time to market and lowering transformation cost.At the same time,the increasing data-base capabilities and the development of Internet-based applications offered the solution of accounting information systems integrated in a single repository accessible anywhere and anytime.The same objectives and conceptual model were at the base of enterprise information systems[19].Although,it is not possible–15years after—to state if Davenport was right because each business case has its own specificity.However,a fair statement is that IT and business do not anymore have the same goals.While ERP needs standardization and integration,business requires agility and flexibility,to face globalisation and adapt to the fast changing economy.The IT governance discipline shows that the choice between centralised or federated IT models depends on a number of factors mainly related to the eco-nomic challenges.What are the implications for accounting information systems? Are they suitable to adapt to the newflexibility request,or are they tied by their own architecture?The answer to the above queries could drive the design of new accounting information system conceptual models thus providing one of the most interesting researchfields[20].The following works aim to provide new and innovative views on the relation among accounting information systems,business models and information needs. 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