神经会计学:内涵、范式与展望

Neuroaccounting:Connotation, Paradigm and Prospect

中文关键词:  认知神经科学  神经会计学  认知和脑神经机制  会计信息  会计行为  神经实验

英文关键词:cognitive neuroscience  neuroaccounting  cognition and cranial nerve mechanism  accounting information  accounting behavior  nerve experiment

中文摘要:

      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。

英文摘要:

      The challenge faced by accounting research and the development of cognitive neuroscience as well as its research tools have promoted the emergence of neuroaccounting.Based on the traditional accounting theory, using the methods and research tools of cognitive neuroscience as well as the data source of its innovation, neuroaccounting reveals the fundamental motives for the emergence, development and change of accounting phenomena and accounting behaviors from cerebral function and neuromechanism, and finally has developed into an interdiscipline of theory and methodology to explain and predict the accounting practices. The fundamental features of neuroaccountingare that:the behavior subjectis transformed from economic person assumption to social person assumption; the theoretical basis is broadened from economics to cognitive neuroscience; the research perspective has extended from economic mechanism to cognition and cranial nerve mechanism; the research emphasis has been backtracked to accounting information and accountiong behavior from accounting economic consequence; and the accounting practice has changed to attach equal importance on both intrinsic motive and extrinsic motive instead of just paying attention to extrinsic motive. Neuroaccountingresearch has four types of basic paradigm:paradigm of direct citation of conclusion of cognitive neuroscience and its evidence, paradigm of nerve experiment under the fixed setting, paradigm of nerve experiment under mock situation, and paradigm of combing nerve experiment and behavior experiment. It can be predicted that the key research area of neuroaccounting in the future will be the research on the content and way of accounting information reporting as well as their impact on economic decision-making, the optimization of salary motivation mechanism, and the prosocial behaviors such as social responsibility and accounting interity.