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时间:2021-10-08 01:00 来源: Essay代写

摘要:这篇文章的目的是批判性地分析会计信息决策的有用性和局限性,考虑约束条件,即会计信息的用户实际操作。......

会计决策的实用性和局限性
Usefulness and limitations of accounting for decision making

 

这篇文章的目的是批判性地分析会计信息决策的有用性和局限性,考虑约束条件,即会计信息的用户实际操作。然而,之前讨论的主观期望效用(SEU)模型可以更好地理解会计和其产品的目的,会计信息。从讨论范围的上下文中得知,有限的个人和群体决策。总的来说,会计信息用户的识别和总结他们的约束。总之识别会计信息用户的约束和他们的需求。

会计教科书的样本定义是由Kieso Weygaardt所写的,(1992. p.3)他们认为会计的三个基本方面:会计识别、措施和沟通的财务信息。
 

The purpose of this essay is to critically analyse the usefulness and limitations of accounting information for decision-making, considering constraints under which the users of accounting information actually operate. However, a prior discussion of subjective expected utility (SEU) model will be done to better understand the purpose of Accounting and its products, accounting information. Scope of discussion will be limited within the context of individual and group decision-making. In the conclusion users of accounting information are identified and their constraints summarised. In conclusion accounting information user's constraints are identified and their needs are summarised.

A sample of definitions in accounting textbooks is supplied by Kieso and Weygaardt (1992.p.3) they identified three essential aspects of accounting as:

Accounting identifies, measures and communicates financial information

This information is about economic entities

To interested parties, being users of financial information (Koornhof, 1998)

Clearly the above mentioned aspects views accounting as more than just a technique of measuring data. Accounting, if seen as a form of information system helps in communicating information from source (the accountants) to receivers (users). This accounting information is used in deciding among alternative course of actions, so a user can make an informed decision. In order for accounting information to be useful a number of qualitative attributes are identified by accounting literature. Hendriksen and Van Breda (1991, p.123??) argues that qualitative attributes of accounting information improves its usefulness in decision making. These attributes should be; robust i.e. stand the test of time; pervasive i.e. applies to all accounting entities; implementable i.e. capable of application and susceptible to objective verification.

In order to understand the decision making process different models of decision making have been suggested. A model by definition being a theoretical view of real world may not be perfect but it provide us a tool to better understand a complex situation such as decision making process of an individual or a group. Simple model of decision making as suggested by (Arnold and Turley, 1996, p.29) consist of six-steps. It's a rational decision process which means that it is based upon thinking, comparing and evaluating alternatives.

The steps/stages

define the situation and the desired outcome

research and identify options

compare and contrast each alternative and its consequences

make a decision i.e. choose an alternative

design and implement an action plan


评价结果——evaluate results

Accounting is concerned directly with stages 2, 4 and 6 - where quantitative information is required about performance currently expected and about future alternative courses of action (Arnold and Turley, 1996, p.31)

It can be argued that this model makes the decision making process too simple and linear. Also process can become a waste of time, energy and money if there is too much attention to detail in researching alternatives. Delay in decision making may result in waste opportunities. Besides it may be difficult for an individual decision maker to know when to move on from one stage.

Another model that helps in understanding the decision making process is called subjected expected utility (SEU) model which is based in a decision theory promoted by L. J. Savage in 1954. It is based on the basic assumption that individuals make rational choices in order to maximise their utility i.e. personal happiness. Its rational choice model based on how people should behave if they are rational. The model makes some basic assumption; that information is available about all possible alternatives; that individual decision maker has sufficient mental capacity to evaluate all alternatives including the capacity to make the necessary forecasts about future outcome; individual decision maker know and can rank order preferences i.e. (logical order a<b<c); lastly that a decision maker always seek to maximise utility. These assumption makes SEU model very demanding and thus makes is difficult to apply the model in real world situation (Arnold and Turley, 1996, p.32)

本文标签: 会计识别SEU

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