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本文以近五年(2009~2013年)发表在六种国际顶级会计期刊上的所有文献为样本,系统地梳理当代会计的研究主题与研究方法及其发展趋势,并对会计文献作者的地域分布与合作情况、中国会计研究的国际化进展进行分析。分析发现,当前会计研究的范畴不断拓展,财务会计更加面向资本市场,管理会计更加注重管理控制系统(management control system,MCS),审计研究仍以审计意见和审计质量为核心;会计研究方法以文档实证研究为绝对主导,并进一步呈现单一化、集中化的趋势;中国会计研究正逐步走向国际化的道路,但在国际上的影响力还有待进一步提高,应结合中国特殊的制度环境进行具有创新的会计研究。本文的分析,提供当前会计研究的国际动态,有助于会计学者掌握会计学的研究范畴,以及研究方法和研究主流发展趋势。
In this paper, all the papers published in the six top international journals in recent five years (2009 ~ 2013) are used as samples to systematically sort out the research themes and research methods of contemporary accounting and its development trend. The author also analyzes the geographical distribution of the authors Cooperation, the progress of internationalization of China’s accounting research. The analysis shows that the scope of the current accounting research is expanding, the financial accounting is more oriented to the capital market, the management accounting is more focused on the management control system (MCS), and the audit research is still centered on the audit opinion and audit quality. The accounting research method is based on the document Empirical research is absolutely dominant and tends to be single and centralized. China’s accounting research is gradually moving towards the path of internationalization. However, its influence in the international arena needs to be further improved. It should be innovatively combined with the special institutional environment in China Accounting Research. The analysis of this article provides the international dynamic of current accounting research, helps the accounting scholar grasp the research category of accounting, as well as the research methods and the research of the mainstream trends.