基于利益相关者界定的会计范式动态演进理论
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摘要
根据利益相关者界定特征,会计范式可以分为核会计范式、次会计范式和泛会计范式,并且会计范式随着利益相关者的动态变化而动态演进。会计范式动态演进理论不仅有助于界定会计边界和会计研究内容和范畴,预测未来会计研究范畴的发展与变化,而且可以为社会责任会计、人力资源会计等非传统会计项目的研究、应用与发展奠定理论基础。根据会计范式动态演进理论,会计管制部门可以及时采取和变更管制策略,企业可以相机制定恰当的会计信息供给战略。
According to identification characteristics of stakeholders,accounting paradigm can be classified into core accounting paradigm,secondary accounting paradigm and extensive accounting paradigm.Accounting paradigm evolves dynamically according to the dynamical characteristics of stakeholders.Dynamics Theory of Accounting Paradigm can not only contribute to interpret accounting boundary,identify mainstream accounting research and forecast the future development of accounting research,but also provide the theoretical basis for the application and development of non-traditional accounting such as social responsibility accounting and human resource accounting.According to Dynamics Theory of Accounting Paradigm,accounting regulation agencies can adjust regulation strategies,and firms can tabulate the appropriate strategy of providing accounting information.
According to identification characteristics of stakeholders,accounting paradigm can be classified into core accounting paradigm,secondary accounting paradigm and extensive accounting paradigm.Accounting paradigm evolves dynamically according to the dynamical characteristics of stakeholders.Dynamics Theory of Accounting Paradigm can not only contribute to interpret accounting boundary,identify mainstream accounting research and forecast the future development of accounting research,but also provide the theoretical basis for the application and development of non-traditional accounting such as social responsibility accounting and human resource accounting.According to Dynamics Theory of Accounting Paradigm,accounting regulation agencies can adjust regulation strategies,and firms can tabulate the appropriate strategy of providing accounting information.
引文
[1]Freeman,R.E,1984,Strategic Management:A Stakeholder Approach,Boston:Pitman.
[2]Banerjee,S.B.&Bonnefous,A.-M.,2011,“Stakeholder Management and Sustainability Strategies in the French Nu-clear Industry”,Business Strategy and the Environment,20:2:124—40.
[3]Donaldson,T,1999,“Response:Making Stakeholder Theory Whole”,The Academy of Management Review,(24)2:237—41.
[4]Hill,C.W.L.&Jones,T.M,1992,“Stakeholder-agency Theory”,Journal of Management Studies,29:2:31—154.
[5]Gray,R.,Owen,D.&Adams,C.,2009,“Some Theories for Social Accounting?A Review Essay and a Tentative Ped-agogic Categorisation of Theorisations around Social Accounting”,Advances in Environmental Accounting&Management,(4)1:1—54.
[6]Gray,R.H.,Owen,D.L.&Adams,C.,1996,Accounting and Accountability:Changes and Challenges in CorporateSocial and Environmental Reporting,London:Prentice Hall.
[7]Tricker,R.I.,1983,Corporate Responsibility,Institutional Governance and the Roles of Accounting Standards,In M.Bromwich&A.G.Hopwood(Eds.)Accounting standards setting–An international perspective.London:Pitman.
[8]Donaldson,T.&Preston,L.E.,1995,“The Stakeholder Theory of the Corporation:Concepts,Evidence,and Implica-tions”,The Academy of Management Review,(20)1:65—91.
[9]Freeman,R.E.,1999,“Response:Divergent Stakeholder Theory”,The Academy of Management Review,(24)2:233—36.
[10]Steurer,R.,2006,“Mapping Stakeholder Theory Anew:from the‘Stakeholder Theory of the Firm'to Three Perspec-tives on Business-Society relations”,Business Strategy and the Environment,(15)1:55—69.
[11]Phillips,R.A.,1997,“Stakeholder Theory and a Principle of Fairness”,Business Ethics Quarterly,7(1):51—66.
[12]Bowie,N.E.,1999,Business Ethics:a Kantian Perspective,Blackwell:Oxford.
[13]Donaldson,T.&Dunfee,T.W.,1994,“Toward a Unified Conception of Business Ethics:Integrative Social ContractTheory”,Academy of Management Review,(19)2:252—84.
[14]Solomon,R.C.,1994,Above the Bottom Line:an Introduction to Business Ethics,Harcourt Brace:Fort Worth,TX.
[15]Margolis,J.D.&Walsh,J.P.,2003,“Misery Loves Companies:Rethinking Social Initiatives by Business”,Admin-istrative Science Quarterly,(48)2:268—305.
[16]Orlitzky,M.,Schmidt,F.L.&Rynes,S.L.,2003,“Corporate Social and Financial Performance:a Meta-analysis”,Organization Studies,(24)3:403—41.
[17]Mitchell,R.K.,Agle,B.R.&Wood,D.J.,1997,“Toward a Theory of Stakeholder Identification and Salience:Defining the Principle of Who and What Really Counts”,The Academy of Management Review,(22)4:853—86.
[18]Banerjee,S.B.,2000,“Whose Land Is It Anyway?National Interest,Indigenous Stakeholders and Colonial Discour-ses:the Case of the Jabiluka Uranium Mine”,Organization and Environment,(13)1:3—38.
[19]Collins,E.,Kearins,K.&Roper,J.,2005,“The Risks of Relying on Stakeholder Engagement for the Achievement ofSustainability”,Electronic Journal of Radical Organization Theory,(9)1:81—101.
[20]Gray,R.,2001,“Thirty Years of Social Accounting,Reporting and Auditing:What(If Anything)Have We Learnt?”,Business Ethics:A European Review,(10)1:9—15.
[21]Arrington,C.E.&Francis,J.R.,1993,“Giving Economic Accounts:Accounting as Cultural Practice”,Accounting,Organizations and Society,(18)2/3:107—24.
[22]Gray,R.,2002,“The Social Accounting Project and Accounting Organizations and Society Privileging Engagement,Imag-inings,New Accountings and Pragmatism over Critique?”,Accounting,Organizations and Society,(27)7:687—708.
[23]Solomons,D.,1974,Corporate Social Performances—a New Dimension in Accounting Reports?,In H.Edey&B.S.Yamey(Eds.)Debits,credits,finance and profits(pp.131—141).London:Sweet and Maxwell.
[2]Banerjee,S.B.&Bonnefous,A.-M.,2011,“Stakeholder Management and Sustainability Strategies in the French Nu-clear Industry”,Business Strategy and the Environment,20:2:124—40.
[3]Donaldson,T,1999,“Response:Making Stakeholder Theory Whole”,The Academy of Management Review,(24)2:237—41.
[4]Hill,C.W.L.&Jones,T.M,1992,“Stakeholder-agency Theory”,Journal of Management Studies,29:2:31—154.
[5]Gray,R.,Owen,D.&Adams,C.,2009,“Some Theories for Social Accounting?A Review Essay and a Tentative Ped-agogic Categorisation of Theorisations around Social Accounting”,Advances in Environmental Accounting&Management,(4)1:1—54.
[6]Gray,R.H.,Owen,D.L.&Adams,C.,1996,Accounting and Accountability:Changes and Challenges in CorporateSocial and Environmental Reporting,London:Prentice Hall.
[7]Tricker,R.I.,1983,Corporate Responsibility,Institutional Governance and the Roles of Accounting Standards,In M.Bromwich&A.G.Hopwood(Eds.)Accounting standards setting–An international perspective.London:Pitman.
[8]Donaldson,T.&Preston,L.E.,1995,“The Stakeholder Theory of the Corporation:Concepts,Evidence,and Implica-tions”,The Academy of Management Review,(20)1:65—91.
[9]Freeman,R.E.,1999,“Response:Divergent Stakeholder Theory”,The Academy of Management Review,(24)2:233—36.
[10]Steurer,R.,2006,“Mapping Stakeholder Theory Anew:from the‘Stakeholder Theory of the Firm'to Three Perspec-tives on Business-Society relations”,Business Strategy and the Environment,(15)1:55—69.
[11]Phillips,R.A.,1997,“Stakeholder Theory and a Principle of Fairness”,Business Ethics Quarterly,7(1):51—66.
[12]Bowie,N.E.,1999,Business Ethics:a Kantian Perspective,Blackwell:Oxford.
[13]Donaldson,T.&Dunfee,T.W.,1994,“Toward a Unified Conception of Business Ethics:Integrative Social ContractTheory”,Academy of Management Review,(19)2:252—84.
[14]Solomon,R.C.,1994,Above the Bottom Line:an Introduction to Business Ethics,Harcourt Brace:Fort Worth,TX.
[15]Margolis,J.D.&Walsh,J.P.,2003,“Misery Loves Companies:Rethinking Social Initiatives by Business”,Admin-istrative Science Quarterly,(48)2:268—305.
[16]Orlitzky,M.,Schmidt,F.L.&Rynes,S.L.,2003,“Corporate Social and Financial Performance:a Meta-analysis”,Organization Studies,(24)3:403—41.
[17]Mitchell,R.K.,Agle,B.R.&Wood,D.J.,1997,“Toward a Theory of Stakeholder Identification and Salience:Defining the Principle of Who and What Really Counts”,The Academy of Management Review,(22)4:853—86.
[18]Banerjee,S.B.,2000,“Whose Land Is It Anyway?National Interest,Indigenous Stakeholders and Colonial Discour-ses:the Case of the Jabiluka Uranium Mine”,Organization and Environment,(13)1:3—38.
[19]Collins,E.,Kearins,K.&Roper,J.,2005,“The Risks of Relying on Stakeholder Engagement for the Achievement ofSustainability”,Electronic Journal of Radical Organization Theory,(9)1:81—101.
[20]Gray,R.,2001,“Thirty Years of Social Accounting,Reporting and Auditing:What(If Anything)Have We Learnt?”,Business Ethics:A European Review,(10)1:9—15.
[21]Arrington,C.E.&Francis,J.R.,1993,“Giving Economic Accounts:Accounting as Cultural Practice”,Accounting,Organizations and Society,(18)2/3:107—24.
[22]Gray,R.,2002,“The Social Accounting Project and Accounting Organizations and Society Privileging Engagement,Imag-inings,New Accountings and Pragmatism over Critique?”,Accounting,Organizations and Society,(27)7:687—708.
[23]Solomons,D.,1974,Corporate Social Performances—a New Dimension in Accounting Reports?,In H.Edey&B.S.Yamey(Eds.)Debits,credits,finance and profits(pp.131—141).London:Sweet and Maxwell.