This paper considers accounting regulation research from a structuration and cultural perspective. Therefore, accounting regulation research spans over three spheres of enquiry： （1） an accounting focus of standard-...This paper considers accounting regulation research from a structuration and cultural perspective. Therefore, accounting regulation research spans over three spheres of enquiry： （1） an accounting focus of standard-setting; （2） a cultural analysis in an empirical context; and （3） the use of a research methodology drawn from Anthony Giddens＇ structuration theory. In such approach, accounting regulation research analyzes the accounting regulation actors drawing upon the cultures in their standard-setting actions and interactions, referring to Giddens＇ three structural properties of meaning, power, and morality. The integration of these three spheres of enquiry is not entirely original. A few prior studies have similar combinations： Although they stress the uses and consequences of accounting systems in producing and reproducing organizational culture and negotiating meaning at the organizational level, this paper chooses the research approach of contextual analysis of accounting systems at more macro-societal and cultural levels. This different research interest and design provides this paper with its distinguishable characteristic from the prior similar studies.展开更多
This study develops and tests hypotheses about organizational characteristics of the Financial Accounting Standards Board(FASB)and captures the effects of some recent changes on the operations of the Board in standard...This study develops and tests hypotheses about organizational characteristics of the Financial Accounting Standards Board(FASB)and captures the effects of some recent changes on the operations of the Board in standard setting.I establish a methodology to quantify the complex work of the FASB through factor analysis and condense various proxies into three meaningful performance metrics:thoroughness,timeliness,and consensus.These performance measures are used as dependent variables in a regression analysis to capture how the work of the FASB varies with respect to funding and voting changes.I find evidence that a change in FASB funding from private donations to mandatory accounting support fees is associated with an improvement in Board consensus but no significant change in thoroughness or timeliness.I also find the change in voting rules from supermajority to simple majority is associated with improvements in timeliness but a decline in thoroughness and consensus.Overall,the results suggest that the work of the FASB is multidimensional and that the improvement of one area may come at the cost of another.展开更多
This paper provides a systematic deconstruction of the education-focused provisions within China's 2025 State Council directive,the"Al+"Action(Guo Fa No.11).It introduces and develops the theoretical fra...This paper provides a systematic deconstruction of the education-focused provisions within China's 2025 State Council directive,the"Al+"Action(Guo Fa No.11).It introduces and develops the theoretical framework of"state-engineered pedagogy"-the deliberate,top-down use of technology by a state to systematically re-shape teaching and learning processes to align with national economic and strategic objectives.Utilizing a methodology of policy text analysis,comparative policy mapping,and illustrative case studies substantiated with independent evidence,this paper argues that China's strategy aims to construct a new human-machine collab-orative learning paradigm with a dual purpose:to drive domestic educational reform and to cultivate a future workforce capable of securing long-term technological self-reliance and shaping global standards.Through a multi-layered analysis of the policy's architecture,historical evolution,international context,and ethical risks,this paper contends that while the"Al+"mandate promises unprecedented personalization,it also introduces profound risks related to data privacy,algorithmic governance,and the creation of an"algorithmic panopti-con."The execution of this policy thus serves as a critical case study in 21st-century statecraft and the global contest over the future of technology and society.展开更多
文摘This paper considers accounting regulation research from a structuration and cultural perspective. Therefore, accounting regulation research spans over three spheres of enquiry： （1） an accounting focus of standard-setting; （2） a cultural analysis in an empirical context; and （3） the use of a research methodology drawn from Anthony Giddens＇ structuration theory. In such approach, accounting regulation research analyzes the accounting regulation actors drawing upon the cultures in their standard-setting actions and interactions, referring to Giddens＇ three structural properties of meaning, power, and morality. The integration of these three spheres of enquiry is not entirely original. A few prior studies have similar combinations： Although they stress the uses and consequences of accounting systems in producing and reproducing organizational culture and negotiating meaning at the organizational level, this paper chooses the research approach of contextual analysis of accounting systems at more macro-societal and cultural levels. This different research interest and design provides this paper with its distinguishable characteristic from the prior similar studies.
文摘This study develops and tests hypotheses about organizational characteristics of the Financial Accounting Standards Board(FASB)and captures the effects of some recent changes on the operations of the Board in standard setting.I establish a methodology to quantify the complex work of the FASB through factor analysis and condense various proxies into three meaningful performance metrics:thoroughness,timeliness,and consensus.These performance measures are used as dependent variables in a regression analysis to capture how the work of the FASB varies with respect to funding and voting changes.I find evidence that a change in FASB funding from private donations to mandatory accounting support fees is associated with an improvement in Board consensus but no significant change in thoroughness or timeliness.I also find the change in voting rules from supermajority to simple majority is associated with improvements in timeliness but a decline in thoroughness and consensus.Overall,the results suggest that the work of the FASB is multidimensional and that the improvement of one area may come at the cost of another.
文摘This paper provides a systematic deconstruction of the education-focused provisions within China's 2025 State Council directive,the"Al+"Action(Guo Fa No.11).It introduces and develops the theoretical framework of"state-engineered pedagogy"-the deliberate,top-down use of technology by a state to systematically re-shape teaching and learning processes to align with national economic and strategic objectives.Utilizing a methodology of policy text analysis,comparative policy mapping,and illustrative case studies substantiated with independent evidence,this paper argues that China's strategy aims to construct a new human-machine collab-orative learning paradigm with a dual purpose:to drive domestic educational reform and to cultivate a future workforce capable of securing long-term technological self-reliance and shaping global standards.Through a multi-layered analysis of the policy's architecture,historical evolution,international context,and ethical risks,this paper contends that while the"Al+"mandate promises unprecedented personalization,it also introduces profound risks related to data privacy,algorithmic governance,and the creation of an"algorithmic panopti-con."The execution of this policy thus serves as a critical case study in 21st-century statecraft and the global contest over the future of technology and society.
