关注未来

IF 3.1 3区 管理学 Q2 BUSINESS, FINANCE Australian Accounting Review Pub Date : 2023-12-18 DOI:10.1111/auar.12414
Yaowen Shan, Sue Wright
{"title":"关注未来","authors":"Yaowen Shan,&nbsp;Sue Wright","doi":"10.1111/auar.12414","DOIUrl":null,"url":null,"abstract":"<p>In the final issue of <i>Australian Accounting Review</i> for 2023, we present four articles that focus on the future of accounting, and the critical role that accountants play in shaping the reporting of business transactions.</p><p>We are proud that our leading article is an update to a well-cited and influential article published in <i>Australian Accounting Review</i> 20 years ago. The article by Burritt et al. (<span>2023</span>) includes two of the authors of the original 2002 framework for environmental management accounting (Burritt et al., <span>2002</span>). It reflects on ‘developments from the perspective of the framework and looks forward to how environmental management accounting could be further developed in the future’. We know that the Burritt et al. (<span>2002</span>) framework will continue to be relevant in the future, as our society faces more environmental challenges.</p><p>Our next two articles show how important it is that accountants consider more than just the numbers when reporting on both past and future business transactions. Almutairi et al. (<span>2023</span>) explore the use of tax havens by Australian companies, identifying how they are used in combination with related party transactions, highly concentrated ownership and earnings management practices. Because such practices and transactions may be regulated more heavily in the future to prevent abusive tax practices, this article alerts both firms and their investors to the potential risks involved.</p><p>The importance of reporting without bias is further emphasised in Qi et al. (<span>2023</span>), who study the tone of language used in forward-looking initial public offering (IPO) prospectuses. They find that tone is associated with underpricing in the market at the time of issuance and also with poor future performance. Investors should be aware of this risk.</p><p>Our final focus on the future turns to your career, that of the accountant, and how young accountants align their expectations and experiences in the early days of their careers. The takeaways for the reader from Jackson et al. (<span>2023</span>) are that early career accountants are seeking sustainable careers, and, in light of this observation, how each organisation can better attract and retain them in the workforce.</p><p>The theme of this issue, Focus on the Future, demonstrates through each of the different articles how accounting is about the future. It enables us to address societal challenges, identify risks and measure future performance.</p>","PeriodicalId":51552,"journal":{"name":"Australian Accounting Review","volume":null,"pages":null},"PeriodicalIF":3.1000,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.12414","citationCount":"0","resultStr":"{\"title\":\"Focus on the Future\",\"authors\":\"Yaowen Shan,&nbsp;Sue Wright\",\"doi\":\"10.1111/auar.12414\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"<p>In the final issue of <i>Australian Accounting Review</i> for 2023, we present four articles that focus on the future of accounting, and the critical role that accountants play in shaping the reporting of business transactions.</p><p>We are proud that our leading article is an update to a well-cited and influential article published in <i>Australian Accounting Review</i> 20 years ago. The article by Burritt et al. (<span>2023</span>) includes two of the authors of the original 2002 framework for environmental management accounting (Burritt et al., <span>2002</span>). It reflects on ‘developments from the perspective of the framework and looks forward to how environmental management accounting could be further developed in the future’. We know that the Burritt et al. (<span>2002</span>) framework will continue to be relevant in the future, as our society faces more environmental challenges.</p><p>Our next two articles show how important it is that accountants consider more than just the numbers when reporting on both past and future business transactions. Almutairi et al. (<span>2023</span>) explore the use of tax havens by Australian companies, identifying how they are used in combination with related party transactions, highly concentrated ownership and earnings management practices. Because such practices and transactions may be regulated more heavily in the future to prevent abusive tax practices, this article alerts both firms and their investors to the potential risks involved.</p><p>The importance of reporting without bias is further emphasised in Qi et al. (<span>2023</span>), who study the tone of language used in forward-looking initial public offering (IPO) prospectuses. They find that tone is associated with underpricing in the market at the time of issuance and also with poor future performance. Investors should be aware of this risk.</p><p>Our final focus on the future turns to your career, that of the accountant, and how young accountants align their expectations and experiences in the early days of their careers. The takeaways for the reader from Jackson et al. (<span>2023</span>) are that early career accountants are seeking sustainable careers, and, in light of this observation, how each organisation can better attract and retain them in the workforce.</p><p>The theme of this issue, Focus on the Future, demonstrates through each of the different articles how accounting is about the future. It enables us to address societal challenges, identify risks and measure future performance.</p>\",\"PeriodicalId\":51552,\"journal\":{\"name\":\"Australian Accounting Review\",\"volume\":null,\"pages\":null},\"PeriodicalIF\":3.1000,\"publicationDate\":\"2023-12-18\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"https://onlinelibrary.wiley.com/doi/epdf/10.1111/auar.12414\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Australian Accounting Review\",\"FirstCategoryId\":\"91\",\"ListUrlMain\":\"https://onlinelibrary.wiley.com/doi/10.1111/auar.12414\",\"RegionNum\":3,\"RegionCategory\":\"管理学\",\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"BUSINESS, FINANCE\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Australian Accounting Review","FirstCategoryId":"91","ListUrlMain":"https://onlinelibrary.wiley.com/doi/10.1111/auar.12414","RegionNum":3,"RegionCategory":"管理学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0

摘要

在《澳大利亚会计评论》2023 年的最后一期中,我们推出了四篇文章,重点关注会计的未来,以及会计师在塑造商业交易报告中发挥的关键作用。我们感到自豪的是,我们的主要文章是对 20 年前发表在《澳大利亚会计评论》上的一篇广受引用且极具影响力的文章的更新。Burritt 等人(2023 年)的这篇文章包括 2002 年环境管理会计原始框架(Burritt 等人,2002 年)的两位作者。这篇文章反思了 "框架的发展,并展望了未来环境管理会计的进一步发展"。我们知道,随着我们的社会面临更多的环境挑战,Burritt 等人(2002 年)的框架将在未来继续发挥作用。我们接下来的两篇文章表明,会计师在报告过去和未来的商业交易时,考虑的不仅仅是数字,这一点是多么重要。Almutairi 等人(2023 年)探讨了澳大利亚公司使用避税港的情况,确定了避税港如何与关联方交易、高度集中的所有权和收益管理做法相结合。Qi 等人(2023 年)进一步强调了无偏差报告的重要性,他们研究了前瞻性首次公开募股(IPO)招股说明书中所用语言的语气。他们发现,语气与发行时市场定价偏低有关,也与未来业绩不佳有关。最后,我们将目光转向您的职业生涯,即会计师的职业生涯,以及年轻会计师如何在职业生涯初期调整他们的期望和经历。杰克逊等人(2023 年)给读者的启示是,职业生涯初期的会计师正在寻求可持续的职业生涯,根据这一观察,每个组织如何才能更好地吸引和留住他们。它使我们能够应对社会挑战、识别风险并衡量未来绩效。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
查看原文
分享 分享
微信好友 朋友圈 QQ好友 复制链接
本刊更多论文
Focus on the Future

In the final issue of Australian Accounting Review for 2023, we present four articles that focus on the future of accounting, and the critical role that accountants play in shaping the reporting of business transactions.

We are proud that our leading article is an update to a well-cited and influential article published in Australian Accounting Review 20 years ago. The article by Burritt et al. (2023) includes two of the authors of the original 2002 framework for environmental management accounting (Burritt et al., 2002). It reflects on ‘developments from the perspective of the framework and looks forward to how environmental management accounting could be further developed in the future’. We know that the Burritt et al. (2002) framework will continue to be relevant in the future, as our society faces more environmental challenges.

Our next two articles show how important it is that accountants consider more than just the numbers when reporting on both past and future business transactions. Almutairi et al. (2023) explore the use of tax havens by Australian companies, identifying how they are used in combination with related party transactions, highly concentrated ownership and earnings management practices. Because such practices and transactions may be regulated more heavily in the future to prevent abusive tax practices, this article alerts both firms and their investors to the potential risks involved.

The importance of reporting without bias is further emphasised in Qi et al. (2023), who study the tone of language used in forward-looking initial public offering (IPO) prospectuses. They find that tone is associated with underpricing in the market at the time of issuance and also with poor future performance. Investors should be aware of this risk.

Our final focus on the future turns to your career, that of the accountant, and how young accountants align their expectations and experiences in the early days of their careers. The takeaways for the reader from Jackson et al. (2023) are that early career accountants are seeking sustainable careers, and, in light of this observation, how each organisation can better attract and retain them in the workforce.

The theme of this issue, Focus on the Future, demonstrates through each of the different articles how accounting is about the future. It enables us to address societal challenges, identify risks and measure future performance.

求助全文
通过发布文献求助,成功后即可免费获取论文全文。 去求助
来源期刊
Australian Accounting Review
Australian Accounting Review BUSINESS, FINANCE-
CiteScore
6.30
自引率
17.60%
发文量
31
期刊最新文献
CEO Benevolence and Corporate Social Performance Integrated Reporting Impact on Core Organisational Practices: A Practice‐Based Perspective Issue Information Insights for Senior Accounting Managers The Disclosure of Recognised and Unrecognised Intangibles: Evidence from New Zealand
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1