基于概念的会计准则

IF 2.5 4区 管理学 Q2 BUSINESS, FINANCE Abacus-A Journal of Accounting Finance and Business Studies Pub Date : 2021-09-02 DOI:10.1111/abac.12240
Mark Penno
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引用次数: 0

摘要

虽然公司之间的可比性和时间的一致性通常被认为是财务报告的基本目标,但我提供了一个概念的分析表示,解释了为什么基于概念的会计准则不能保证可比性,以及为什么它们诱导的一致性可能并不总是可取的。虽然术语“基于概念的会计准则”尚未在学术和专业文献中流行起来,但它在这里的使用强调了基于语言的概念在构建会计准则中发挥的基础作用。我呼吁机器学习,神经网络,尤其是认知科学的学术文献-所有这些都可以用s曲线(s型)签名来表示概念。然后,我展示了s曲线如何解释会计准则的(1)准确性,(2)跨公司的可比性,(3)对判断的要求,以及(4)跨时间的一致性。因此,s曲线公式可以指导会计准则的分析建模,并为实证研究设计增加结构。
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Concepts‐based Accounting Standards
While comparability across firms and consistency over time are generally held to be fundamental goals of financial reporting, I provide an analytic representation of a concept that explains why concepts-based accounting standards cannot assure comparability and why their induced consistency may not always be desirable. While the term, concepts-based accounting standards, has not caught on in the academic and professional literatures, its use here emphasizes the foundational role that language-based concepts play in constructing accounting standards. I appeal to the academic literature in machine learning, neural networks and especially cognitive science – all of which may represent concepts by S-curve (sigmoid) signatures. I then show how S-curves can explain an accounting standard’s (1) precision, (2) comparability across firms, (3) demands placed on judgment, and (4) consistency across time. Accordingly, an S-curve formulation may guide both analytical modelling of accounting standards and add structure to empirical research designs..
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来源期刊
CiteScore
3.30
自引率
4.80%
发文量
25
期刊介绍: Since 1965 Abacus has consistently provided a vehicle for the expression of independent and critical thought on matters of current academic and professional interest in accounting, finance and business. The journal reports current research; critically evaluates current developments in theory and practice; analyses the effects of the regulatory framework of accounting, finance and business; and explores alternatives to, and explanations of, past and current practices.
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