会计研究的作用(中英文)

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CHAPTER 14

The Role of Accounting Research 会计研究的作用

Throughout this book, we use science’s concept of theory (positive theory). Under that concept, the objective of accounting theory is to explain and predict accounting practice (broadly defined).However, as we note in Chapter 1,the accounting literature includes other views of theory.In many of those other views, the objective of theory appears to be the production of prescriptions for government accounting policy (i.e., for accounting standards and regulation of disclosure). Proponents of those views assume an objective function and, based on assumptions regarding how the world works (an implicit positive theory), deduce accounting prescriptions. The emphasis is on the prescription rather than on the positive theory underlying it. There is typically no attempt to test the underlying theory, and the theory is often countrary to accepted empirical hypotheses (e.g., the efficient markets hypothesis).

科学上的理论概念（实证理论）贯穿于本书。根据这一概念，会计理论的目标在于解释和预测广义上的会计事务。然而，正如第1章所介绍的，会计理论还包括了关于理论的其他观点。在许多观点中，会计理论的目标似乎是为政府制定会计政策服务（即为会计准则或信息解释管制服务）。这些观点的倡导者首先假设一个目标函数，有关现实世界如何运行的假设（一种含蓄的实证性理论），推断出具体的会计规定。这种做法强调的是规范，而不是这种规范所赖以存在的实证理论。在一般情况下，他们并未试图验证其理论基础，而该基础经常与为人们所认可的经验性假设（如有效市场假说）相矛盾。

On the surface, this prescriptive literature is contradictory. If its proponents are serious about their prescriptions, they would be concerned about the predictive ability of their implicit positive theory.Unless the theory is predictive, the prescriptions are unlikely to achieve their objective. In Chapter 1 we explain the demand for positive theories. Individuals demand positive theories to predict the conseqences of their actions. That includes individuals in standard-setting bodies (such as the FASB and SEC).Those individuals want to predict the consequences of adopting particular standards or accounting policy prescriptions.So the apparent users of the prescriptive literature want a theory that explains and predicts. Why then do we observe a prescriptive accounting literature that emphasizes prescription and logic, but not the predictive ability of the underlying theory?

从表面上看，规范性理论是自相矛盾的。如果其倡导者认真考虑其所制定的规范，他们就会注意到其内含的实证理论所具有的预测能力。除非该理论具有预测能力，否则各种规范就不可能取得预期目标。第1章已经介绍了对实证理论的需求。人们需要实证理论来预测其行为的结果。实证理论的使用者还包括准则制定机构（会计准则委员会和证券交易委员会）。这些机构需要对执行特定准则或会计政策的后果进行预测，因此规范性理论的主要使用者需要一种解释和预测的理论。然而，为什么我们观察到的大多数会计理论侧重于规范性和逻辑性，而不重视其具有预测作用的理论基础？

We think the answer is that there is a demand for accounting literature in addition to the demand for positive accounting theory. That additional demand arises in the political process described in Chapter 10 and is the demand for excuses.Individuals want accounting policy prescriptions for self-interest reasons (e.g., electric utility managers want an accounting standard so they can argue for use of the required procedure in rate setting). But, in a political process that is a competition for wealth transfers and is characterized by costly information, it isn’t optimal to announce publicy that you want the prescription is in the public interest (e.g., maximizes some

social welfare concept). Hence, there is a demand for arguments that the desired accounting prescription is in the public interest.

我们认为答案是：除了实证会计理论以外，人们还需要其他的会计理论。这些需求起源于第10章所介绍的政治活动和对辩解的需要。人们对会计政策的需要往往出于自身的利益（例如，电力部门的管理人员需要某种会计原则，以便为其在计算收费标准时使用的会计程序进行辩解）。但是，在进行财富分配的竞争和以昂贵的信息成本为特征的政治活动中，公开宣布为个人利益而需要会计规范并不是最佳的策略。最佳的策略是辩解会计规范有利于公共利益（例如，社会福利最优化概念）。因此，人们需要理论来为可取的会计规范仍是服务于公共利益这样的一种观点进行辩护。

The ptescriptive literature’s relative share of the academic accounting literature has varied over time. It increased substantially following the passage of the 1993 and 1934 securities acts and came to dominate the academic literature by the 1950s. Since the mid-1960s the prescriptive literature’s share has declined,particularly in the leading academic journals (see Dyckman and Zeff, 1984, Tables 2 and 3).On the other hand,positive theory’s share of the literature has grown since the mid-1960s. There has always been a demand for positive accounting theory for the reasons enumerated in Chapter 1.Hence we suggest the growth originates from the supply side, not the demand side. By the mid-1960s the cost of positive theory was substantially reduced.

规范性理论在学术型会计理论中所占的相对比重随着时间的变化而变化。美国在1933年和1934年通过证券法规之后，规范性理论的数量急剧增加，并成为20世纪50年代学术理论的主导者。自从60年代中期以来，规范性理论的比重，特别是在重要的学术刊物上开始下降（德克曼和泽夫，1984年，表2和表3）。另一方面，自20世纪60年代中期以来，实证理论的需求一直存在着。因此，我们认为，实证理论的发展源自于供应的一方，而不是需求的一方。自20世纪60年代中期之后，实证理论的研究成本开始大幅度的下降。

Computers and large machine-readable data bases (CRSP and Compustat) became available in the 1960s. And, partially in response to the lowered cost of empirical work, finance and economic positive theories became available for accounting research and to researchers trained in the methodology of posive theory.

在20世纪60年代，电子计算机和大型数据库（电脑研究软件包和电脑统计库）开始出现，由此而带来实证研究成本的下降，使会计研究人员开始运用理财学和经济学上的实证理论。它促进了实证会计研究的发展和受训于实证理论方法论的研究人员的产生。

We do not imply in the preceding discussion that asccounting researchers who produce the prescriptive literature intentionally produce excuses or that positive accounting researchers are not influenced by the demand for excuses. As we shall see, the demand for excuses influences accounting research in very subtle ways, and positive researchers are not immune.

在前面的讨论中，我们并没有说从事规范性理论研究的会计理论家有意的发表各种辩解，若实证会计研究这并不受辩解需求的影响，正如我们所将看到的，对边界的需求将以非常微妙的方式影响会计研究，实证研究着也难以逃脱其影响。

This chapter investigative the role of accounting research.. Accounting research is viewed as an economic good. Particular attention is given to explaining the influence of the demand for excuses. That explanation helps understand regulation’s influence on the accounting literature. It also explains the FASB’s role and the role of the accounting research that is produced as part of the standard setting process.

本章考察会计研究的作用。会计理论被视为一种商品。我们将着重解释辩解需求的影响，它将有助于解释政府管制对会计理论的影响。本证还将阐释财务会计准则委员会的作用