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• W2891841250 abstract "With an aim to contribute to the internationalization of China's accounting research, this paper reviews prior China accounting studies within a framework of positivist epistemology, and then provides theoretical construction logic based on accounting practice with Chinese characteristics.Positivist epistemology always emphasizes the important role of practice in theoretical development, and notes that the only way for human beings to obtain knowledge is to construct theories which are used to explain phenomena and predict practices through conjectures and then test theories with empirical data to eliminate the false ones.The history and rapid growth of western accounting research prove the importance role of practice in theoretical conjectures and refutation, and imply the rationality of accounting practice with Chinese characteristics as value source of the internationalization of China's accounting research.Along this line, according to the role of China's accounting practice in theoretical test, the China accounting studies covered in this paper are classified into two categories, supportive and critical.The first group of studies focuses on providing empirical evidence using China data to support existing western theories, while the second group of studies places emphasis on accounting practice with Chinese characteristics to provide empirical evidence which is not in accordance with theoretical predictions and point out the limitations of related theories applicable to China.Although both groups of studies make contributions to the development of existing western theories, they have not constructed new theories based on accounting practice with Chinese characteristics, so they have limited assistance to the identification of characteristics of China's accounting practice and operation rules behind the practice.It argues that property rights economics takes property rights as an analytical tool, and emphasizes that business models are endogenous to institutional variables, thus offering the analytical route to the identification and explanation of accounting practice with Chinese characteristics from an institutional perspective.Finally it analyzes the governance logic of accounting information in relationship-based transactions, and points out that the demand for accounting information in relationship-based transaction model is basically different from the one in western market-based transaction model.Future China's accounting research aims to propose a set of conceptual framework and logic rules to explain and predict the governance role of accounting in relationship-based transactions.It not only enriches the guidance of research to practice, but also increases the internationalization value of China's accounting research." @default.
• W2891841250 created "2018-09-27" @default.
• W2891841250 creator A5070294150 @default.
• W2891841250 date "2017-02-03" @default.
• W2891841250 modified "2023-09-28" @default.
• W2891841250 title "The Governance Role of Accounting in Relationship-based Transactions: Paradigm Exploration of Internationalized China's Accounting Research" @default.
• W2891841250 doi "https://doi.org/10.16538/j.cnkij.fe.2017.02.001" @default.
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