Chapter 1: Contemporary issues in accounting
第一章：当代会计问题

Review questions
复查问题

‘Accounting is merely a technical exercise and all accountants need to do is follow the rules’. Drawing on your understanding of accounting, discuss whether this statement is correct. (LO1)
“会计只是一项技术工作 ，会计师需要做的就是遵守规则”。根据您对会计的理解，讨论此说是否正确。（LO1）

Students should disagree with this statement and note the following:
学生应不同意此声明并注意以下几点：

The nature of accounting is that it is not like a ‘hard science’ where there is one correct answer.
会计的本质是，它不像一门只有一个正确答案的“硬科学”。

Although there are accounting standards that prescribe the accounting treatment for specific transactions/events these often do not include ‘black and white’ rules. The standards are primarily principles based requiring consideration of substance over form and the exercise of judgement in applying these. The text notes that even simply applications, such as choosing a depreciation method requires judgement. Further some accounting standards allow a choice. As the text states:
尽管有会计准则规定了特定交易/事件的会计处理方式，但这些准则通常不包括“非黑即白”的规则。这些标准主要基于原则，要求考虑实质而不是形式，并在应用这些标准时做出判断。文中指出，即使是简单的应用，例如选择折旧方法，也需要判断。此外，一些会计准则允许选择。正如文中所说：

The shift to principles‐based standards acknowledges that the mechanistic compliance to a set of rules may not result in the accurate portrayal of the economic substance events and transactions. Although guidance is provided in the standards, the application of the principles requires the exercise of judgement.
向基于原则的标准的转变承认 ，机械上遵守一套规则可能不会导致对经济实质事件和交易的准确描述。尽管标准中提供了指导，但原则的适用需要做出判断。

As the text notes it is unlikely that the standards (‘rules’) will cover every possible transaction/ event or directions for the application of the principles in every potential scenario. Therefore judgment (and choices) will be required.
正如案文所指出的，标准（“规则”）不太可能涵盖每一个可能的交易/事件或在每个潜在情况下应用这些原则的方向 。因此，需要判断（和选择）。

The text notes that the standards often lag behind events and transactions in the real world. Therefore even if the standards contained simple rules to follow, there may not yet be standards about emerging new transactions.
文中指出，这些标准往往落后于现实世界中的事件和交易。 因此， 即使标准包含要遵循的简单规则，也可能还没有关于新兴交易的标准。

Define what is meant by ‘theory’ and explain how theory is useful. Do you think theory needs to be considered in accounting? (LO2)
定义“理论”的含义并解释理论的有用性。您认为会计中需要考虑理论吗？（LO2）

As the text notes there is no simple definition of ‘theory’ and it can mean different things in different contexts. The following are dictionary definitions of what a theory is:
正如文本所指出的，“理论”没有简单的定义 ，它在不同的上下文中可能意味着不同的东西。以下是什么是理论的字典定义：

a belief or principle that guides actions or behaviour (such as behavioural theories of positive reinforcement or theories in management about motivating employees)
指导行动或行为的信念或原则（例如积极强化的行为理论或管理中关于激励员工的理论）

an idea or set of ideas that is intended to explain something (such as Darwin’s theory of evolution)
旨在解释某事的想法或一组想法（例如达尔文的进化论）

the set of principles on which a subject is based or of ideas that are suggested to explain a fact or event (such as economic theory or the theory of relativity)
主题所依据的一组原则或建议解释事实或事件的想法（例如经济理论或相对论）

more generally, a conjecture or an opinion.
更一般地说，是一种猜想或一种观点。

Accountants are required to exercise professional judgment and underpinning this is critical thinking. Critical thinking requires a considered analysis of information and, identification and evaluation of alternatives. Professional judgment will also require (as outlined in the Pathways model) accountants to decide, given their analysis, what information should be provided to optimise decision making by users. Thus, students should see that theory (and related research) will be required in the exercises of professional judgment. For example, how could alternative accounting treatments or disclosures be considered without an understanding of how information is used, or impacts on investment decisions?
公民需要行使专业判断力，而批判性思维是支撑这一点的。批判性思维需要对信息进行深思熟虑的分析，并确定和评估替代方案。专业判断还将要求（如途径模型中所述）会计师根据他们的分析来决定应该提供哪些信息来优化用户的决策。因此，学生应该看到，在专业判断的练习中将需要理论（和相关研究）。例如，在不了解信息的使用方式或对投资决策的影响的情况下，如何考虑替代会计处理或披露？

So for example, theory needs to be considered in financial accounting to reflect the decision-making behaviour of managers and investors, company policies, political activity or professionalism of accountants.
因此 ，例如， 财务会计中需要考虑这些因素，以反映经理和投资者的决策行为、公司政策、政治活动或会计师的专业水平。

Accounting theory definition means as stated by Henderson et al. 2004 p. 4 ‘a description, explanation or a prediction [of accounting practice based] on observations and/or logical reasoning’…‘Logical reasons in the form of a set of broad principles that (1) provide a general framework of reference by which practice can be evaluated and (2) guide the development of new practice and procedures’
会计理论的定义是指 Henderson 等人，2004 年，第 4 页 ，“基于观察和/或逻辑推理的 [基于] 会计实践的描述、解释或预测”......“ 以一套广泛原则的形式出现的逻辑理由，（1） 提供一个可以评估实践的一般参考框架，以及 （2） 指导新实践和程序的发展”

Students should discuss how theory can help in accounting. Theories can:
学生应该讨论理论如何帮助会计。理论可以：

describing and explaining current accounting practices
描述和解释当前的会计惯例

predicting accounting practice
预测会计实践

providing principles to take into account when taking action or making decisions
提供在采取行动或做出决定时要考虑的原则

help to identify problems and deficiencies with current accounting practice and improve accounting practice.
帮助识别当前会计实践中的问题和不足，并改进会计实践。

Examples are that a theory of accounting can:
例如，会计理论可以：

provide a basis for action: for example, a theory of capital budgeting helps us with choosing among investments; a theory of revenue recognition helps to determine when and how revenue should be recognised; a theory of lease accounting helps with accounting for leases
提供行动基础：例如，资本预算理论有助于我们在投资中做出选择;收入确认理论有助于确定何时以及如何确认收入;租赁会计理论有助于租赁会计

reveal deficiencies in practice: a theory of profit determination might reveal deficiencies in the way we presently measure profit
揭示实践中的缺陷：利润确定理论可能会揭示我们目前衡量利润的方式的缺陷

improve practice: understanding deficiencies may promote change; understanding the behaviour of decision makers may help us to supply better information
改进实践：了解缺陷可能会促进变革;了解决策者的行为可能有助于我们提供更好的信息

d. help with accounting standard setting; the conceptual framework is used as a basis for drafting accounting standards.
d. 帮助制定会计准则;以概念框架为起草会计准则的依据。

It has been stated that ‘many people accept theories without justification’. Identify reasons people may accept theories. Provide examples of theories that you accept or believe although you may not have direct knowledge in the area. (LO3)
有人说，“许多人毫无理由地接受理论”。确定人们可能接受理论的原因。提供您接受或相信的理论示例，尽管您可能没有该领域的直接知识。（LO3）

Students may identify various theories that they accept but have no expert or direct knowledge of: e.g. theories re global warming, theories on punishment (e.g. that deters crime), theories on black holes in space; theories on causes of diseases (such as genetic depositions).
学生可能会发现他们接受但没有专家或直接知识的各种理论 ： 例如全球变暖理论、惩罚理论（例如威慑犯罪）、太空黑洞理论;疾病原因理论（如基因沉积 ）。

For many theories that a person considers, that particular individual may not have an in-depth knowledge of the area relating to the theory. For example, I believe that the world is not flat and that in fact the theory that the world is round is true. However, I am not a scientist; I have not studied detailed evidence about this theory in any scientific or systematic manner, so what makes me accept this theory, or other theories that are not in my area of expertise. People accept theories every day that they may not fully understand (such as theories of global warming; the theory of relativity; theories about how certain diseases are spread). There are a number of reasons why we may accept theories without ‘first–hand’ or direct knowledge, these include:
对于一个人考虑的许多理论 ， 该特定个人可能对与该理论相关的领域没有深入的了解。例如，我认为世界不是平的，事实上世界是圆的理论是正确的。然而，我不是科学家;我没有以任何科学或系统的方式研究过关于这个理论的详细证据，那么是什么让我接受这个理论，或者其他不属于我专业领域的理论。人们每天都在接受他们可能不完全理解的理论（例如全球变暖理论、相对论、某些疾病如何传播的理论）。 我们接受没有“第一手”或直接知识的理论的原因有很多，其中包括：

The authority of the source of the theory.
理论来源的权威性。

If the theory comes from a source perceived as having specific knowledge and expertise then we may defer to their superior experience and wisdom. If the ‘experts’ in the area say it is true then we are more likely to believe it is true, particularly when the expert provides evidence to support the theory. Statements and theories from eminent scientists or researchers in an area, by teachers (such as university lecturers), from textbooks, even from media sources (such as television and newspapers) are often viewed as authoritative. We are willing to often accept a theory as correct due to whom or where the information about the theory comes from (they wouldn’t say it if it isn’t true would they?).
如果该理论来自被认为具有特定知识和专业知识的来源，那么我们可能会尊重他们卓越的经验和智慧。如果该领域的“专家”说它是真的，那么我们更有可能相信它是真的，特别是当专家提供证据来支持该理论时。来自某个领域的杰出科学家或研究人员、教师（如大学讲师）、教科书，甚至来自媒体来源（如电视和报纸）的陈述和理论通常被视为权威。我们愿意经常接受一个理论是正确的，因为有关该理论的信息来自谁或从哪里来（如果它不是真的，他们就不会说出来，不是吗？

It ‘fits’ with our own experience.
它“符合”我们自己的经验。

We are also more willing to accept a theory if the theory matches our own experiences and observations. The theory that the earth is not flat and is in fact round agrees with my own observations of the slightly curved horizon, and the sun setting so I am willing to accept this theory.
如果一个理论与我们自己的经验和观察相匹配，我们也更愿意接受该理论。地球不是平的，实际上是圆的理论与我自己对地平线略微弯曲和太阳落山的观察一致，所以我愿意接受这个理论。

It makes sense.
这是有道理的。

If a theory seems reasonable and sensible we will often accept it.
如果一个理论看起来合理和明智，我们通常会接受它。

‘If a man is offered a fact that goes against his instincts, he will scrutinize it closely, and unless the evidence is overwhelming, he will refuse to believe it. If, on the other hand, he is offered something which affords a reason for acting in accordance to his instincts, he will accept it even on the slightest evidence. (Bertrand Russell).
“如果一个人被提供一个违背他直觉的事实，他会仔细审查它，除非证据确凿，否则他会拒绝相信它。另一方面，如果有人向他提供一些可以根据他的直觉行事的理由，他 会接受它，即使是最轻微的证据。（伯特兰·拉塞尔）。

For example, there are various debates about how much alcohol is safe to drink and that one or two drinks a day may actually be of benefit to a person’s health. Many people would believe this is reasonable and further it may fit with their own preference to drink alcohol so would accept this.
例如，关于喝多少酒是安全的，以及每天喝一两杯实际上可能 对一个人的健康有益，存在各种争论。许多人会认为这是合理的，而且它可能符合他们自己饮酒的偏好，所以会接受这一点。

Perceived level of general acceptance.
普遍接受的感知水平。

A key influence on many people’s beliefs is what other people believe. If a theory appears to be accepted by many people, particularly if it is repeated. For example, if a poll shows that 82% of people believe that introducing gun controls will reduce violent crime, you may be more likely to accept this. This appeal to general acceptance is often used in advertising and political campaigns, such as ‘3 million Frenchmen can’t be wrong. Buy a Renault’. Of course, just because most people believe something does not make it true. As we noted earlier, many people believed the world was flat but this did not mean that the world was in fact flat.
对许多人的信仰产生关键影响的是其他人的信仰。如果一个理论似乎被很多人接受，特别是如果它被重复。例如，如果一项民意调查显示 82% 的人认为引入枪支管制会减少暴力犯罪，那么您可能更有可能接受这一点。这种对普遍接受的呼吁经常用于广告和政治活动，例如“300 万法国人不会错。买一辆雷诺“。当然，仅仅因为大多数人相信某件事并不能使它成为现实。正如我们之前指出的，许多人认为世界是平的 ， 但这并不意味着世界实际上是平的。

These approaches to accepting theories are intuitive rather than scientific or systematic and given that any individual’s expertise is necessarily limited, provide a practical and rational way of determining whether an individual accepts a specific theory.
这些接受理论的方法是直观的，而不是科学或系统的，并且考虑到任何个人的专业知识必然是有限的，因此提供了一种实用和理性的方法来确定个人是否接受特定理论。

Identify a theory that you have heard about (this can be about any area; e.g. global warming). Consider how you would test whether this theory was true. Do you think you could prove it? (LO4)
确定您听说过的理论（这可以是关于任何领域的; 例如全球变暖）。考虑一下您将如何测试这个理论是否正确。你认为你能证明这一点吗？（LO4）

Think of a theory that describes what is happening or explains what is happening. The first step in testing the theory would be to evaluate its logic. Is the theory logical and gives a valid conclusion given its premises? So for example, there may be a theory about global warming that measures the hole in the ozone layer and links this to changes in average temperatures.
想一个描述正在发生的事情或解释正在发生的事情的理论。测试理论的第一步是评估其逻辑。该理论是否合乎逻辑， 并给出了给出有效结论的前提？ 因此 ，例如，可能有一种关于全球变暖的理论，该理论测量臭氧层中的空洞，并将其与平均温度的变化联系起来。

The next consideration would be to consider the evidence. Does the evidence ‘fit’ with, or perhaps contradict, the theory? For example, if the theory regarding temperature change related to global warming simply predicted that the temperature may change whatever happened, would fit with the theory and this could not really be tested. However if it made a clear prediction — for example, that in 2023 temperatures in a particular region would increase by 1% then we could test this by observing the temperatures in that region. If the observations are not consistent with the predictions of the theory we have established then the theory is incorrect. If the observations ‘fit’ with the theory then we can claim that the evidence supports the theory (i.e. that it has not been contradicted or falsified). It is generally accepted that theories cannot be ‘proved’ correct because of the problem of determining how many ‘correct’ observations are enough to establish the truth of a theory.
下一个考虑因素是考虑证据。证据是否与理论“相符”，或者可能与理论相矛盾？例如，如果关于与全球变暖相关的温度变化的理论只是预测温度可能会发生任何变化，那么它就会符合该理论，而这无法真正被检验。 然而 ， 如果它做出了明确的预测——例如，在 20 23 年， 特定区域的温度将升高 1%，那么我们可以通过观察该地区的温度来测试这一点。如果观察结果与我们建立的理论的预测不一致 ，那么该理论就是不正确的。如果观察结果与理论“相符”， 那么我们可以声称证据支持该理论（即它没有被矛盾或证伪）。人们普遍认为，理论不能被“证明”正确，因为存在确定多少“正确”观察足以确定理论真实性的问题。

Students should recognise that even well accepted theories (such as Einstein’s theory of the Big Bang) have been later proven wrong when better observations have been able to be made.
学生应该认识到，即使是被广泛接受的理论（例如爱因斯坦的大爆炸理论）在能够做出更好的观测时后来也被证明是错误的。

What is your understanding of the term ‘research’? (LO4)
您对“研究”一词有何理解？（LO4）

The Macquarie dictionary states that ‘research’ is:
麦格理词典指出，“研究”是：

‘diligent and systematic enquiry or investigation into a subject in order to discover facts or principles’.
“ 对某个主题进行勤奋和系统的调查或调查，以发现事实或原则”。

A view of research taken from FASB’s research and development is:
FASB 的研发研究观点是：

Research is planned search or critical investigation aimed at discovery of new knowledge with the hope that such knowledge will be useful in developing a new product or service or new process or technique or in bringing about a significant improvement in an existing product or for a significant improvement to an existing product or process whether intended for sale or use. It includes the conceptual formulation, design and testing of product alternatives, construction of prototypes, and operation of pilot plants. It does not include routine or periodic alterations to existing products, production lines, manufacturing processes, and other ongoing operations even though these alternations may represent improvements and it does not include market research or market testing activities.¹
研究是计划搜索或批判性调查，旨在发现新知识，希望这些知识有助于开发新产品或服务或新工艺或技术，或对现有产品进行重大改进，或对现有产品或工艺进行重大改进，无论是用于销售还是使用。它包括概念制定、产品替代品的设计和测试、原型的构建以及中试工厂的运营。它不包括对现有产品、生产线、制造流程和其他正在进行的作的例行或定期更改， 即使这些更改可能代表改进， 并且不包括市场研究或市场测试活动。¹

Explain the role of research and how this relates to theory. (LO4)
解释研究的作用以及它与理论的关系。（LO4）

Students should firstly understand that research is activity. The relationship to theory depends on the reason for the research being undertaken, the type of research and/or the results/findings of the research. Research can be undertaken before any theory has been formed or considered. The findings of such research could lead to the formation of a theory (either positive or normative). Research can also be used to test theories. For example, you could test the hypothesis of a positive theory and see if the findings match the predictions of the theory.
学生首先应该明白研究就是活动。与理论的关系取决于进行研究的原因、研究类型和/或研究的结果/发现。可以在形成或考虑任何理论之前进行研究。此类研究的结果可能会导致理论的形成（积极的或规范的）。研究也可以用来检验理论。例如，您可以检验积极理论的假设，看看研究结果是否与理论的预测相匹配。

Below some types of research are listed – these are not discussed in the text but may be useful to provide examples to students of research. It may also be useful to have students examine abstracts of academic articles and consider how the research in these relates to theory.
下面列出了一些类型的研究——这些研究在文本中没有讨论，但可能有助于为研究学生提供示例。让学生检查学术文章的摘要并考虑这些文章的研究与理论的关系也可能很有用。

Research may be exploratory, descriptive, investigative, causal or some combination of these (Kent, 2001). Exploratory research aims at finding out whether or not something exists (Dane, 1990, p. 8). As such it is about generating ideas, insights or hypotheses rather than measuring, testing or evaluating those ideas, insights or hypotheses. For example, early research in environmental accounting was aimed at finding out if companies were providing environmental information in their annual reports. Descriptive research is concerned with providing more detail (a more complete picture) about something, and so may involve measuring the sizes, quantities or frequencies of characteristics, but not investigating the relationships between them. For example, research in environmental accounting has investigated the exact nature of the environmental disclosures made by companies by recording the quantities of words included in reports about the environment and the nature and type of environmental information provided. When the research focuses on the extent of association or correlation between two or more variables, the research is investigative. This may often involve predictions (i.e. if one event occurs can predict that another event will occur) although it may not explain the cause of this link or correlation. For example, researchers have investigated the question of what factors are associated with companies that report environmental information and others that do not. Findings in this area have indicated that there appears to be a correlation between the size of a company and the type of industry, and whether it reports environmental information (e.g. that larger companies or companies in more environmentally sensitive industries, such as mining, are more likely to include this type of information in their annual reports).
研究可以是探索性的、描述性的、调查性的、因果性的或这些的某种组合（Kent，2001）。 探索性研究旨在找出 某物是否存在（Dane，1990 年，第 8 页）。因此，它是关于产生想法、见解或假设，而不是衡量、测试或评估这些想法、见解或假设。例如，环境会计的早期研究旨在查明公司是否在其年度报告中提供环境信息。 描述性研究关注的是提供有关某事的更多细节（更完整的图片），因此可能涉及测量特征的大小、数量或频率，但不调查它们之间的关系。例如，环境会计研究通过记录有关环境的报告中包含的字数以及所提供的环境信息的性质和类型，调查了公司所披露的环境信息的确切性质。当研究侧重于两个或多个变量之间的关联或相关程度时，该研究是调查性的 。这通常可能涉及预测（即，如果一个事件发生，可以预测另一个事件将发生），尽管它可能无法解释这种联系或相关性的原因。例如，研究人员调查了哪些因素与报告环境信息的公司和其他不报告环境信息的公司有关的问题。 这方面的调查结果表明，公司的规模与行业类型以及是否报告环境信息之间似乎存在相关性（例如，较大的公司或环境更敏感行业的公司，如采矿业，更有可能在其年度报告中包括此类信息）。

Causal research extends the investigation by distinguishing between dependent and independent variables, and examines the degree of, and reasons for, the influence of one or more independent variables upon the one or more dependent variables. For example, this may investigate the question as to why (what causes) companies that are large include environmental information in their annual reports more often? Researchers have considered that one reason could be to manage the relationships and expectations with stakeholders.
因果研究通过区分因变量和自变量来扩展调查，并检查一个或多个自变量对一个或多个因变量影响的程度和原因。例如，这可以调查以下问题： 为什么 （什么原因）大型公司更频繁地在其年度报告中包含环境信息？研究人员认为，一个原因可能是管理与利益相关者的关系和期望。