It's 2020: What is Accounting Today?

IF 3.1 3区 管理学 Q2 BUSINESS, FINANCE Australian Accounting Review Pub Date : 2020-11-22 DOI:10.1111/auar.12325
Garry Carnegie, Lee Parker, Eva Tsahuridu
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引用次数: 67

Abstract

Based on the acceptance of the importance of clear definitions and concepts, we explore conventional definitions of accounting and chart their change and development. While accounting's definitions have evolved, they do not, in our view, adequately reflect accounting as social and moral practice but rather continue to position accounting as a technical practice, despite the valuable work of key accounting scholars particularly over the last four decades. We highlight the social and moral aspects of accounting and propose a new definition of accounting for the 2020s to stimulate discussion, debate and improvement. In our opinion, accounting has a way to go to reach its true potential.

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2020年:今天的会计是什么?
在接受明确定义和概念的重要性的基础上,我们探讨了传统的会计定义,并描绘了它们的变化和发展。虽然会计的定义已经演变,但在我们看来,它们并没有充分反映会计作为社会和道德实践,而是继续将会计定位为技术实践,尽管主要会计学者在过去四十年中进行了宝贵的工作。我们强调会计的社会和道德方面,并提出21世纪20年代会计的新定义,以激发讨论、辩论和改进。在我们看来,会计要发挥其真正的潜力还有很长的路要走。
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来源期刊
Australian Accounting Review
Australian Accounting Review BUSINESS, FINANCE-
CiteScore
6.30
自引率
17.60%
发文量
31
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