本文在Demerjian et al.(2013)研究的基础之上,进一步分析了管理者能力与盈余管理之间的作用机理。研究发现:管理者能力与盈余管理之间的关系受到企业真实业绩的影响。当企业真实业绩较好之时,管理者盈余管理动机较弱,管理者能力与盈余...本文在Demerjian et al.(2013)研究的基础之上,进一步分析了管理者能力与盈余管理之间的作用机理。研究发现:管理者能力与盈余管理之间的关系受到企业真实业绩的影响。当企业真实业绩较好之时,管理者盈余管理动机较弱,管理者能力与盈余管理程度负相关;当企业真实业绩较差之时,管理者盈余管理动机较强,管理者能力与盈余管理程度正相关。管理者能力与盈余管理之间的关系支持匹配理论假说,即管理者会因动机不同,相机决定盈余管理程度。由于国有企业的特殊产权性质,以上结论仅在非国有企业中成立。展开更多
课程思政既是实务界的关注重点,也是理论界的研究热点。本文基于实用主义和学术价值的双重考量,运用科学知识图谱的方法,对课程思政融入会计专业教育进行了系统的理论与实践探索。研究发现,自2010年起,该领域研究经历了从探索到快速发...课程思政既是实务界的关注重点,也是理论界的研究热点。本文基于实用主义和学术价值的双重考量,运用科学知识图谱的方法,对课程思政融入会计专业教育进行了系统的理论与实践探索。研究发现,自2010年起,该领域研究经历了从探索到快速发展的转变,尤其在2020年达到高峰;研究学科虽集中于工商管理和教育领域,但正逐步向多学科交叉拓展;关键词共现与聚类分析揭示,课程思政、会计专业、教学改革等是热点话题,研究热点聚焦于会计专业课程思政的现实需求、实践途径和供给创新。本文从理论研究、实践应用及学科研究三个维度,为课程思政融入会计专业教育提供了系统梳理与实践指导,对提升会计人才培养质量具有重要理论与实践意义。Integrating Ideological and Political Education into Courses (hereinafter referred to as IPEC) constitutes both a pivotal practical concern and a prominent research focus within theoretical realms. Grounded in a dual emphasis on pragmatism and academic merit, this paper adopts the methodology of mapping knowledge domains to comprehensively delve into the theory and practice of embedding IPEC within accounting professional education. Our investigation reveals that, since 2010, research in this domain has transitioned from exploratory endeavors to rapid development, culminating in 2020. While the research disciplines primarily concentrate on business administration and education, they are progressively extending towards interdisciplinary integration. An analysis of keyword co-occurrences and clusters underscores that IPEC, the accounting profession, and educational reform are prevailing topics, with research concentrations centered around the practical necessities, methodologies, and supply-side innovations of IPEC in accounting professional curricula. This paper offers a systematic review and practical guidance for the integration of IPEC into accounting professional education, encompassing three dimensions: theoretical research, practical application, and disciplinary inquiry. This endeavor bears substantial theoretical and practical implications for enhancing the quality of accounting talent development.展开更多
文摘本文在Demerjian et al.(2013)研究的基础之上,进一步分析了管理者能力与盈余管理之间的作用机理。研究发现:管理者能力与盈余管理之间的关系受到企业真实业绩的影响。当企业真实业绩较好之时,管理者盈余管理动机较弱,管理者能力与盈余管理程度负相关;当企业真实业绩较差之时,管理者盈余管理动机较强,管理者能力与盈余管理程度正相关。管理者能力与盈余管理之间的关系支持匹配理论假说,即管理者会因动机不同,相机决定盈余管理程度。由于国有企业的特殊产权性质,以上结论仅在非国有企业中成立。
文摘课程思政既是实务界的关注重点,也是理论界的研究热点。本文基于实用主义和学术价值的双重考量,运用科学知识图谱的方法,对课程思政融入会计专业教育进行了系统的理论与实践探索。研究发现,自2010年起,该领域研究经历了从探索到快速发展的转变,尤其在2020年达到高峰;研究学科虽集中于工商管理和教育领域,但正逐步向多学科交叉拓展;关键词共现与聚类分析揭示,课程思政、会计专业、教学改革等是热点话题,研究热点聚焦于会计专业课程思政的现实需求、实践途径和供给创新。本文从理论研究、实践应用及学科研究三个维度,为课程思政融入会计专业教育提供了系统梳理与实践指导,对提升会计人才培养质量具有重要理论与实践意义。Integrating Ideological and Political Education into Courses (hereinafter referred to as IPEC) constitutes both a pivotal practical concern and a prominent research focus within theoretical realms. Grounded in a dual emphasis on pragmatism and academic merit, this paper adopts the methodology of mapping knowledge domains to comprehensively delve into the theory and practice of embedding IPEC within accounting professional education. Our investigation reveals that, since 2010, research in this domain has transitioned from exploratory endeavors to rapid development, culminating in 2020. While the research disciplines primarily concentrate on business administration and education, they are progressively extending towards interdisciplinary integration. An analysis of keyword co-occurrences and clusters underscores that IPEC, the accounting profession, and educational reform are prevailing topics, with research concentrations centered around the practical necessities, methodologies, and supply-side innovations of IPEC in accounting professional curricula. This paper offers a systematic review and practical guidance for the integration of IPEC into accounting professional education, encompassing three dimensions: theoretical research, practical application, and disciplinary inquiry. This endeavor bears substantial theoretical and practical implications for enhancing the quality of accounting talent development.
