Neuroaccounting: Consilience Between the Biologically Evolved Brain and Culturally Evolved Accounting Principles
Neuroaccounting: Consilience Between the Biologically Evolved Brain and Culturally Evolved Accounting Principles
复制标题
神经会计：生物进化的大脑与文化进化的会计原则之间的一致性
DOI：
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发表时间：
2010
期刊：
影响因子：
--
通讯作者：
Gregory B. Waymire
中科院分区：
文献类型：
--
作者：
J. Dickhaut;Sudipta Basu;K. McCabe;Gregory B. Waymire
概要：我们发展的假设，文化演变的会计原则将最终解释他们的一致性与人类大脑如何进化生物学评估社会和经济交换。我们提供了大脑结构和进化的背景，在经济决策过程中大脑行为的测量，以及大脑在建立经济制度中的核心作用。我们描述了现代会计原则的出现，并认为会计在评估交易中的主要功能是提供有关过去交易净收益的量化信息。我们回顾了神经科学家记录的证据，这些证据与长期存在的会计原则（例如，收入实现和保守主义）在大脑行为中有明显的相似之处。我们对神经会计的分析扩展了Basu和Waymire（2006）的范围，提供了一种科学看待会计的新方法，这对我们如何思考会计的起源具有影响.
SYNOPSIS: We develop the hypothesis that culturally evolved accounting principles will be ultimately explained by their consilience with how the human brain has evolved biologically to evaluate social and economic exchange. We provide background on the structure and evolution of the brain, the measurement of brain behavior during economic decision making, and the brain’s central role in building economic institutions. We describe the emergence of modern accounting principles and argue that the primary function of accounting in evaluating exchange is to provide quantified information on the net benefits of past exchanges. We review evidence documented by neuroscientists that is consistent with the hypothesis that longstanding accounting principles (e.g., Revenue Realization and Conservatism) have distinct parallels in brain behaviors. Our analysis of Neuroaccounting extends Basu and Waymire (2006) to provide a new way to scientifically view accounting, which has implications for how we think about the orig...
影响因子：
2.5
作者：
Shadlen, MN;Newsome, WT
通讯作者：
Newsome, WT
DOI：
10.1073/pnas.97.7.3585
发表时间：
2000-03-28
影响因子：
11.1
作者：
Gillette, R;Huang, RC;Moroz, LL
通讯作者：
Moroz, LL
影响因子：
3.7
作者：
Bechara, A;Damasio, H;Damasio, AR
通讯作者：
Damasio, AR