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1、外文翻譯原文AcademicAccountingResearchtheStardSettingProcessMaterialSource:AccountingHizonAuth:KatherineSchipperTheprecedingdiscussioncomparisonhashighlightedthefrictionsdisconnectionsbetweenconventionalacademicaccountingresea

2、rchresearchwhichIarguewouldbeviewedasrelevantfstardsetting.DoesthismeanthatthecontributionofacademicaccountingresearcherstothestardsettingprocessisbytheverynatureoftheresearchprocesslimitedTheanswerIbelieveisaqualifiedye

3、s.Thatistherearesomeaspectsofthestardsettingprocessi.e.thosewhichinvolvetheapplicationofnmativecriteriawhichliefaroutsidethepurviewofacademicresearch.ThereareotherstagesoftheprocesshoweverwhereIbelieveacademicresearchers

4、canhaveapositiveimpact.FpurposesofthisdiscussionpaperIwillacterizethestardsettingprocessashavingthreeparts.Thefirstpartconcernstheestablishmentofbasicconceptsinaccountingtheseinclude(fexample)theconceptsofassetsliabiliti

5、esrevenues.AsapracticalmattertheFASBsConceptualFramewkmayserveasthebasicconcepts.ThesecondpartofstardsettingaskswhatconsiderationsaffecthowthoseconceptsareappliedtoeconomiceventstransactionsTheconsiderationsmightincludeh

6、owtheresultingaccountinginfmationwouldbeusedthecoststoproducetheinfmationtheacceptabilityofvariousalternativestoexternalconstituenciesthedegreetowhichvariousalternativesyieldverifiableinfmationtheimpactofvariousalternati

7、vesontheinternalconsistencycoherenceoftheaccountingsystem.Presumablyanaggregationoftheseconsiderationsyieldsdecisioncriteriatobeusedinthethirdstage.Thesemightincludefexamplerecognitionrulesverifiabilitystards.Thethirdpar

8、tofstardsettinginvolveschoosingthestardsthemselves.Atthisstageeachstardsetterimposeshisowncriteriatheseneednotbeunifmacrosspersonsovertime.Inmyviewacademicresearcherscanhaveaconstructiveimpactonthestardusedinstardsetting

9、isconsistencywiththeFASBsConceptualFramewk.ToevaluateconsistencyaBoardmemberpresumablymakessomesubjectivecomparisonscomestoaconclusionaboutwhetherthealternativeunderconsiderationissufficientlyconsistentwiththeConceptualF

10、ramewk.Fromasocialsciencesperspectivewhetheranalternativeisisnotsufficientlyconsistentwithsomethingelseisaninherentlynonresearchableissue.Thatisthereisnodeiveempiricalanalyticalquestionatissueherethereisinsteadaninternal

11、(totheBoardmember)exerciseofexpertiseinreachingasubjectivejudgment.Researchcanevaluateedconsequencesofsuchajudgmentbutabsentametricofcomparisonresearchcannotprovideobjectiveevidenceonwhetheragivenproposedstardisclosetofa

12、rfromconsistencywiththeConceptualFramewk.Thesecondreasonhastodowithdifficultiesofrulemakingintheabsenceofapricemechanismtoaggregatepreferences.Thisisafamiliarsocialchoiceproblemonethatiswellacceptedincertainacademiccircl

13、es.Whenevermanypersonsareinvolvedin(thatisaffectedby)arulebutthereisnoagreeduponmetricfaggregatingtheirpreferencesoverthevariousalternativesfthisrulewecannotsayfcertainthatagivenruleisan“improvement“overanyotherpossibler

14、ule.Thatisifaproposedrulechangeisdisadvantageoustoonegroupbutadvantageoustoanothergroupthestardsettingprocessoffersnomechanismfcumulatingthegroupspreferencestoarriveatanunambiguousdecision.Inadditionaccountingstardsaccou

15、ntinginfmationgenerallyarepublicgoodsnonpurchasersarenotexcludedfromtheuseofaccountingstards(theyapplytoallcoveredfirmsthereisnomechanismfbiddingonthestards).Incontrastmostobserverswouldprobablyagreethatanewinventymanage

16、mentsystemisanimprovementifitpermitsthefirmtospendlesscashwithnootheradverseconsequences.Theobjectiveofprofitmaximizationprovidesagenerallyagreeduponmetricfevaluatingmanyproductionoperatingalternativesnosuchsummarizingag

17、gregatingmechanismisavailableinthecaseofstardsetting.Conventionalacademicaccountingresearchcanevaluatesomeoftheconsequencesofvariousaccountingrulestosomeconstituencies.Ibelievehoweverthatsuchconsequencesarenotviewedasesp

18、eciallyimptantintheBoardsdeliberations.ThereasonsthatconsequencesarenotthemselvesamechanismfdeterminingpreferabilitydefinedasconsistencywiththeConceptualFramewk.Thusempiricalaccountingresearch—whichdealsinempiricalregula

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