In this paper, a number of basic differences in the contemporary accounting research are explored： （1） American versus European research perspectives; （2） mathematically-based versus non-mathematically-based rese...In this paper, a number of basic differences in the contemporary accounting research are explored： （1） American versus European research perspectives; （2） mathematically-based versus non-mathematically-based research approaches; （3） positive versus naturalistic methodologies; （4） objectivist versus subjectivist assumptions concerning the accounting craft; and （5） functionalist versus interpretive paradigms on the accounting theory. In this paper, the accounting literature is discerned from its methodological characteristics combined with some basic metaphors of accounting （e.g., accounting as the economic goods, the political output, the social process, or the cultural product）. Facing these differences, a synthetic view is called for to recognize the unique strengths of different perspectives. It is believed that different perspectives can enrich themselves by learning from each other. The synthetic view can then enhance the overall quality of the accounting research. Facing the wide-ranging needs of the contemporary accounting research, the important strategy is to match research methods/perspectives with research questions/purposes.展开更多
This paper is concerned with the right use of simple hypothesis tests in the area of positive accounting research. Both the usefulness and the limitations of the technique are dealt with in detail.
Since Westman(1977) and Ehrlich(1982) put forward the concepts of "the service of nature" and "ecosystem service functions",respectively,methods for conducting value accounting for them,and their p...Since Westman(1977) and Ehrlich(1982) put forward the concepts of "the service of nature" and "ecosystem service functions",respectively,methods for conducting value accounting for them,and their practical application have become the subjects of intense study.Based on an overview of available research findings,we discuss three scientific hypotheses.First,the terrestrial ecosystem offers both positive and negative service functions.Second,changes in terrestrial ecosystem service functions lie not only in the number of ecosystem types and the coverage area of each type,but also in their quality.Third,the value of terrestrial ecosystem service functions should be assessed both in terms of the value stocked and the value added.We collected land use data from China during the period 1999-2008,and Normalized Difference Vegetation Index data based on remote sensing images from the Global Inventory Modeling and Mapping Studies for the same period.We then calculated and analyzed spatial and temporal changes in China's terrestrial ecosystem service values over the 10-year period.Considering temporal change,the total value(stocked) of China's terrestrial ecosystem service functions decreased from 6.82 trillion Yuan RMB in 1999 to 6.57 trillion Yuan RMB in 2008.During that period,the positive value decreased by 240.17 billion Yuan RMB and the negative value increased by 8.85 billion Yuan RMB.The decrease in total value lies mainly in the humidity control,soil formation,and waste recycling functions.The total value(added) of China's terrestrial ecosystem service functions increased by 4.31 billion Yuan RMB in 2000,but decreased by 0.13 billion Yuan RMB in 2008(based on the constant price of China in 1999).The value(added) was a negative figure.From the perspective of spatial change,we can see that the supply of China's terrestrial ecosystem service functions fell slightly over the past 10 years,mainly in Northeast and Southern China.As a result of human activities on ecosystems,the loss of ecosystem service functions' value w展开更多
文摘In this paper, a number of basic differences in the contemporary accounting research are explored： （1） American versus European research perspectives; （2） mathematically-based versus non-mathematically-based research approaches; （3） positive versus naturalistic methodologies; （4） objectivist versus subjectivist assumptions concerning the accounting craft; and （5） functionalist versus interpretive paradigms on the accounting theory. In this paper, the accounting literature is discerned from its methodological characteristics combined with some basic metaphors of accounting （e.g., accounting as the economic goods, the political output, the social process, or the cultural product）. Facing these differences, a synthetic view is called for to recognize the unique strengths of different perspectives. It is believed that different perspectives can enrich themselves by learning from each other. The synthetic view can then enhance the overall quality of the accounting research. Facing the wide-ranging needs of the contemporary accounting research, the important strategy is to match research methods/perspectives with research questions/purposes.
文摘This paper is concerned with the right use of simple hypothesis tests in the area of positive accounting research. Both the usefulness and the limitations of the technique are dealt with in detail.
基金supported by the Key Project of National Natural Science Foundation of China (71033005)
文摘Since Westman(1977) and Ehrlich(1982) put forward the concepts of "the service of nature" and "ecosystem service functions",respectively,methods for conducting value accounting for them,and their practical application have become the subjects of intense study.Based on an overview of available research findings,we discuss three scientific hypotheses.First,the terrestrial ecosystem offers both positive and negative service functions.Second,changes in terrestrial ecosystem service functions lie not only in the number of ecosystem types and the coverage area of each type,but also in their quality.Third,the value of terrestrial ecosystem service functions should be assessed both in terms of the value stocked and the value added.We collected land use data from China during the period 1999-2008,and Normalized Difference Vegetation Index data based on remote sensing images from the Global Inventory Modeling and Mapping Studies for the same period.We then calculated and analyzed spatial and temporal changes in China's terrestrial ecosystem service values over the 10-year period.Considering temporal change,the total value(stocked) of China's terrestrial ecosystem service functions decreased from 6.82 trillion Yuan RMB in 1999 to 6.57 trillion Yuan RMB in 2008.During that period,the positive value decreased by 240.17 billion Yuan RMB and the negative value increased by 8.85 billion Yuan RMB.The decrease in total value lies mainly in the humidity control,soil formation,and waste recycling functions.The total value(added) of China's terrestrial ecosystem service functions increased by 4.31 billion Yuan RMB in 2000,but decreased by 0.13 billion Yuan RMB in 2008(based on the constant price of China in 1999).The value(added) was a negative figure.From the perspective of spatial change,we can see that the supply of China's terrestrial ecosystem service functions fell slightly over the past 10 years,mainly in Northeast and Southern China.As a result of human activities on ecosystems,the loss of ecosystem service functions' value w
