【摘要】：會(huì)計(jì)學(xué)研究面臨的挑戰(zhàn)與認(rèn)知神經(jīng)科學(xué)及其研究工具的發(fā)展促進(jìn)了神經(jīng)會(huì)計(jì)學(xué)的產(chǎn)生。神經(jīng)會(huì)計(jì)學(xué)是在傳統(tǒng)會(huì)計(jì)理論的基礎(chǔ)上,運(yùn)用認(rèn)知神經(jīng)科學(xué)方法和研究工具及其創(chuàng)新的數(shù)據(jù)源,從大腦功能與神經(jīng)機(jī)制上揭示會(huì)計(jì)現(xiàn)象與會(huì)計(jì)行為的發(fā)生、發(fā)展和變化的根本動(dòng)因,并最終形成解釋和預(yù)測(cè)會(huì)計(jì)實(shí)務(wù)的理論和方法的一門(mén)交叉學(xué)科。神經(jīng)會(huì)計(jì)學(xué)的基本特征有:行為主體由經(jīng)濟(jì)人假設(shè)轉(zhuǎn)向社會(huì)人假設(shè);理論基礎(chǔ)由經(jīng)濟(jì)學(xué)擴(kuò)展到認(rèn)知神經(jīng)科學(xué);研究視角由經(jīng)濟(jì)機(jī)制擴(kuò)展到認(rèn)知和腦神經(jīng)機(jī)制;研究重心由會(huì)計(jì)經(jīng)濟(jì)后果向會(huì)計(jì)信息與會(huì)計(jì)行為本身回溯;會(huì)計(jì)實(shí)踐由強(qiáng)調(diào)外在動(dòng)機(jī)轉(zhuǎn)向內(nèi)在動(dòng)機(jī)與外在動(dòng)機(jī)并重。神經(jīng)會(huì)計(jì)學(xué)研究的四種基本范式是直接引證認(rèn)知神經(jīng)科學(xué)結(jié)論及其證據(jù)的研究范式、固定環(huán)境下的神經(jīng)實(shí)驗(yàn)范式、情景模擬下的神經(jīng)實(shí)驗(yàn)范式和神經(jīng)實(shí)驗(yàn)與行為實(shí)驗(yàn)相結(jié)合的研究范式。會(huì)計(jì)信息呈報(bào)內(nèi)容與方式及其對(duì)經(jīng)濟(jì)決策的影響、薪酬激勵(lì)機(jī)制優(yōu)化、社會(huì)責(zé)任及會(huì)計(jì)誠(chéng)信等親社會(huì)行為研究將是可預(yù)見(jiàn)的神經(jīng)會(huì)計(jì)學(xué)研究的重點(diǎn)領(lǐng)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.
【作者單位】： 北京師范大學(xué)經(jīng)濟(jì)與工商管理學(xué)院/認(rèn)知神經(jīng)科學(xué)與學(xué)習(xí)國(guó)家重點(diǎn)實(shí)驗(yàn)室;
【基金】：財(cái)政部全國(guó)會(huì)計(jì)科研課題重點(diǎn)項(xiàng)目(2015KJA007) 教育部人文社會(huì)科學(xué)研究規(guī)劃項(xiàng)目(13YJA630014) 全國(guó)會(huì)計(jì)領(lǐng)軍人才培養(yǎng)工程特殊支持計(jì)劃課題研究項(xiàng)目(2016)
【分類(lèi)號(hào)】：F230

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