神经会计学:内涵、范式与展望
发布时间：2019-02-23 13:28
【摘要】：会计学研究面临的挑战与认知神经科学及其研究工具的发展促进了神经会计学的产生。神经会计学是在传统会计理论的基础上,运用认知神经科学方法和研究工具及其创新的数据源,从大脑功能与神经机制上揭示会计现象与会计行为的发生、发展和变化的根本动因,并最终形成解释和预测会计实务的理论和方法的一门交叉学科。神经会计学的基本特征有:行为主体由经济人假设转向社会人假设;理论基础由经济学扩展到认知神经科学;研究视角由经济机制扩展到认知和脑神经机制;研究重心由会计经济后果向会计信息与会计行为本身回溯;会计实践由强调外在动机转向内在动机与外在动机并重。神经会计学研究的四种基本范式是直接引证认知神经科学结论及其证据的研究范式、固定环境下的神经实验范式、情景模拟下的神经实验范式和神经实验与行为实验相结合的研究范式。会计信息呈报内容与方式及其对经济决策的影响、薪酬激励机制优化、社会责任及会计诚信等亲社会行为研究将是可预见的神经会计学研究的重点领域。
[Abstract]:The challenge of accounting research and the development of cognitive neuroscience and its research tools promote the emergence of neuroaccounting. Based on the traditional accounting theory, neuroaccounting is to reveal the accounting phenomenon and accounting behavior from the brain function and neural mechanism by using cognitive neuroscience methods, research tools and their innovative data sources. The basic motivation of development and change, and finally form an interdisciplinary discipline to explain and predict the theory and method of accounting practice. The basic characteristics of neuroaccounting are as follows: the behavior subject changes from the economic man hypothesis to the social man hypothesis, the theoretical basis extends from economics to cognitive neuroscience, the perspective of research extends from economic mechanism to cognitive and cerebral neural mechanism; The focus of research is from accounting economic consequences to accounting information and accounting behavior itself, and accounting practice from emphasizing extrinsic motivation to internal motivation and extrinsic motivation. The four basic paradigms of neuroaccounting research are the research paradigm of direct citation of cognitive neuroscientific conclusions and their evidence, and the neural experimental paradigm under fixed environment. The neural experimental paradigm and the research paradigm of the combination of neural experiment and behavioral experiment under situational simulation. The contents and methods of accounting information reporting and its influence on economic decision, the optimization of salary incentive mechanism, the study of social responsibility and accounting honesty and other prosocial behavior research will be the key areas of neuroaccounting research.
【作者单位】： 北京师范大学经济与工商管理学院/认知神经科学与学习国家重点实验室;
【基金】：财政部全国会计科研课题重点项目(2015KJA007) 教育部人文社会科学研究规划项目(13YJA630014) 全国会计领军人才培养工程特殊支持计划课题研究项目(2016)
【分类号】：F230
本文编号：2428878
[Abstract]:The challenge of accounting research and the development of cognitive neuroscience and its research tools promote the emergence of neuroaccounting. Based on the traditional accounting theory, neuroaccounting is to reveal the accounting phenomenon and accounting behavior from the brain function and neural mechanism by using cognitive neuroscience methods, research tools and their innovative data sources. The basic motivation of development and change, and finally form an interdisciplinary discipline to explain and predict the theory and method of accounting practice. The basic characteristics of neuroaccounting are as follows: the behavior subject changes from the economic man hypothesis to the social man hypothesis, the theoretical basis extends from economics to cognitive neuroscience, the perspective of research extends from economic mechanism to cognitive and cerebral neural mechanism; The focus of research is from accounting economic consequences to accounting information and accounting behavior itself, and accounting practice from emphasizing extrinsic motivation to internal motivation and extrinsic motivation. The four basic paradigms of neuroaccounting research are the research paradigm of direct citation of cognitive neuroscientific conclusions and their evidence, and the neural experimental paradigm under fixed environment. The neural experimental paradigm and the research paradigm of the combination of neural experiment and behavioral experiment under situational simulation. The contents and methods of accounting information reporting and its influence on economic decision, the optimization of salary incentive mechanism, the study of social responsibility and accounting honesty and other prosocial behavior research will be the key areas of neuroaccounting research.
【作者单位】： 北京师范大学经济与工商管理学院/认知神经科学与学习国家重点实验室;
【基金】：财政部全国会计科研课题重点项目(2015KJA007) 教育部人文社会科学研究规划项目(13YJA630014) 全国会计领军人才培养工程特殊支持计划课题研究项目(2016)
【分类号】：F230
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