International Comparative Studies on Accounting System Change from Viewpoint of Institutional Theories

本研究旨在对全球经济中多年来，尤其是2000年以来所观察到的会计制度变迁进行理论分析，这些变迁伴随着高度复杂、动态，有时甚至是矛盾的方面。最具说明性的例子可能是国际会计准则委员会(IASB)的一项提议，即他们将通过从损益表中剔除净收益来将全面收益(=净收益+窗口费)作为一种独特的业绩衡量标准。然而，实证研究通常报告，就股价的预测价值而言，净收益比全面收益更相关。我们试图找出驱动这种会计制度变迁取向的因素，并对表面上似乎与信息使用者的需求背道而驰的会计制度变迁做出理论上的一致解释。我们的结论是，将比较制度分析(CIA)的一些基本思想和概念应用到我们的研究中，可以解释上述会计变化的理论一致性，如标准制定者作为垄断决策者的信念，有限理性的公民对实际状态的理解，以及进化博弈论中形成的参与者的相互行为。中情局对社会规则的制度性猜字游戏的强调，与会计准则“普遍接受”的概念有着共同的潜在研究重点。这使我们能够将CIA应用到我们的会计研究中，从这个意义上说，我们的研究成果可能为我们展示了这一领域的一个新的研究前沿。我们研究的最显著成果之一是出版了一本书，《会计制度变迁的制度视角：特别参考会计准则的国际趋同》，中央出版社，第246页。2007年。

The research aims at theoretical analysis of accounting system change, accompanying highly complex, dynamic, and sometimes even contradictory aspects, observed for years, especially since 2000, in global economy. The most illustrative example may he a proposal by the International Accounting Standards Board (IASB) that they would make comprehensive income (= net income + window fall) a unique performance measure by eliminating net income from income statement The empirical research, however, has commonly been reported that net income is more relevant than comprehensive income in terms of predictive value of stock prices. We try to find out the elements that drive this orientation of system change in accounting, and to give theoretically consistent explanation to the accounting change that on the surface appears to be in opposition to needs of information users. Our conclusion is that we can explain theory-consistently the accounting change mentioned above by applying to our research some basic ideas and concepts of the Comparative Institutional Analysis (CIA), such as belief of standard setters as monopoly decision-makers, understanding of actual state by citizens with bounded rationality, and mutual action of players formulated in evolutionary game theory. The emphasis on institutional charades of social rules in the CIA shares an underlying research focus with the notion of "general acceptance" of standards in accounting. This enables us to apply the CIA to our accounting research, and to this extent, our research results may be showing us a new frontier of study in this field. One of the most remarkable results of our research is a publication of a book, Institutional Perspective on System Change in Accounting: With Special Reference to International Convergence of Accounting Standards, Chuokeizai Publisher Co., 246p. 2007.