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Rent-Seeking·Games·Formulation and Implementation of Accounting Standards

Author: ZhengJun
Tutor: LinZhongGao
School: Anhui University of
Course: Accounting
Keywords: Rent-seeking Game Accounting Standards Accounting Behavioral Optimization
CLC: F233
Type: Master's thesis
Year: 2008
Downloads: 151
Quote: 0
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Abstract

With the accounting information on the operation of the socio-economic impact is increasing, accounting data inevitably become an important basis for a variety of control. \the trend of expansion, which led to the widespread presence and growing accounting of real rents and rent-seeking behavior. As accounting control the presence of rent, and then on Stakeholders motivation to expand the scope of control, resulting in more rent, rent-seeking particularly necessary theoretical analysis on the performance of the accounting practices of this alienation. In this paper, based on the analysis commentary at home and abroad in Accounting Behavioral Research classic literature, corresponding to expand the scope of the subject of previous studies, accounting practices, business interests related to the subject and the state into the analysis within the context of the accounting actors, trying to expand the accounting behavior the theoretical study of the scope and enhance the explanatory power of the theory of accounting practices of accounting practices; same time with the idea of ??rent-seeking theory and game theory to real economic life around the accounting standard-setting and implementation initiated a series of alienation accounting practices are described , which mainly include the impact of accounting standard-setting, the choice of accounting policies, changes in accounting policies, earnings management, creative accounting practices and profession rent-seeking and several other issues, theoretically clear economic consequences of accounting-based controls, accounting controls relationship with the accounting rent-seeking behavior among rich accounting rent-seeking theory from practice to find a breakthrough in governance accounting rent-seeking behavior later, I hope to start from the accounting rent-seeking governance system optimization accounting behavior, as to provide high-quality accounting information services, promote capital market development, improving the market economy. Start from the the theoretical origins inspection of the accounting rent-seeking behavior leads to the basic connotation of accounting rent-seeking behavior and root causes, followed by the combination in the form of case studies and game model accounting manifestations of rent-seeking behavior and harm, the last system Construction of a provisional framework for a based on the the background accounting practices of our system optimization. This article as a normative thesis, drawing on the results of empirical research and game model, the use of the basic principles and methods of behavioral science, and implementation process of setting accounting standards Accounting rent-seeking behavior are discussed in the study of China's accounting standards provide a new perspective.

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