299.F房地产开发企业的纳税筹划研究 科学服务与会计原文.doc

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1、Service Science And AccountingStephen G. KerrBradley University, USAAbstract: The evolution of a new discipline of service science will creatively disturb the relationship between more established business disciplines. Each discipline is not an independent silo. As a result the purpose of this paper

2、 was to explore, at this early stage, how the new discipline may create opportunities for interdisciplinary scholarship. The specific purpose of this paper was to explore how service science might interact with the scholarly and professional practice of accounting. Accounting practice is dominated b

3、y a stewardship proposition. The stewardship proposition is a problem because typical service science investments will receive unfavorable treatment. Accountings other major proposition is valuation. Areas of opportunity for positive contributions from a service science approach are discussed. Servi

4、ce science, as viewed through an accounting lens, will have to find ways to overcome measurement and reporting methods that will not afford service science investments the full benefit of their strategic potential. Several avenues for research into ways service science can improve accounting scholar

5、ship are suggested. Keywords: Service Science, Accounting, Service, Performance evaluation, Capital Budgeting, Valuation, Responsibility Accounting, Cross Disciplinary Research, Capital Budgeting. Introductionnobody can determine the exact moment when a concept gains sufficient recognition to be cal

6、led a professional discipline. Once a concept is introduced it will gain a following to the extent that its basic idea provides new insight into the world around us. As visionaries share their concept it will come under greater scrutiny. If that audience grows we will eventually have a new disciplin

7、e. One need only look back on the relatively recent progression of supply chain management to illustrate this point. Clearly the formation of specialized journals and broader application of the concept is part of the journey. This paper explores how the emerging discipline of service science will re

8、late to the scholarly and professional practice of accounting. When is it safe to declare we have a new discipline? The process can never be conclusive. There are legal scholars that still think that Harvard University made a mistake when it created the Business School as an alternative route into i

9、ndustry for young men! It is also possible to find economists that do not find accounting to be a legitimate field of scholarship. Recognition will be slow and based on the production of lasting and genuinely new concepts. If service science can address issues that are not adequately answered elsewh

10、ere it will grow (Horn, 2005-2). One test will be sustained growth of scholarship into the theory and application of the discipline over decades. Interest in service science has been growing for over a decade. Many references to a service economy can be found in marketing and operation management jo

11、urnals throughout the 1990s. Clearly one important acknowledgment of usefulness is the development of textbooks and broad definitions of the discipline. Fitzsimons and Fitzsimons (2001) are an example of this step with their textbook “Service Management.” They proposed that service science involved

12、transactions that are: “A time-perishable, intangible experience performed for a customer acting in the role of Co-Producer?” A great deal of impetus has been derived from IBM as a global company promoting service science as a strategic tool according to Frolovicheva (2006), a Russian IBM executive.

13、 Another significant sign of acceptance is inclusion by influential business journals like the Harvard Business Review. Chesbrough (2005) drew attention to the new discipline in the Harvard Business Review by indicating it was close to having the critical mass needed for wide spread acceptance as a

14、business discipline.One can never be sure if practice causes academic research or if scholarly inquiry causes new theory to develop. Either way the surge in academic interest indicates that both scholars and practioners are finding insight into business problems through this discipline. The establis

15、hment of the Journal of Service Sciences is only possible because the number of scholars working in the field is significant. In 2007 the Journal of Production and Operations Management devoted a special edition to the subject. There are already many schools offering elective courses in this subject

16、. For these courses to become more than electives, the courses will have to become integrated into business school curriculums. That happens when the subject is considered in the courses of other disciplines. An example of this is the mutual recognition of cost accounting and production management.

17、Introductory courses in accounting are unpopular and universally imposed on students seeking a respectable undergraduate degree in business. These courses are necessary because students must understand the stewardship and valuation roles of accounting, regardless of their major. This situation has e

18、volved because accountants are deeply involved in the creation of information that managers of all types use for making decisions. A managers ability to lead is impaired when there is a failure to understand the assumptions built into financial information. When accounting gets out of step with the

19、informational needs of the business community our entire economy is harmed. Johnson and Kaplan (1987) triggered a revolution in accounting curriculum and practice when they declared the discipline had lost relevance. Adherence to technologies designed for railways and large assembly plants was hurti

20、ng economic development. The danger of losing relevance is always present for every profession. Service science will influence what is relevant strategy for leading firms. Another way to approach this point is to look at the ways accounting practice can impede the adoption of service science in indu

21、stry. Proponents of the new discipline can avert organizational drag from outdated accounting treatment by giving due consideration to cross disciplinary research. Included in this is consideration of the accounting changes needed so that business reports fully embrace the new service paradigm. Katz

22、an (2008) is a powerful example of this type of development. His work shows how service science methodology can link to the accounting process. Without clear, event definition, accountants will not know how to codify sales data. Without adequate coding of data it will be hard for managers to get inf

23、ormation which is consistent with a service science paradigm. Without support there will be a systemic push-back to traditional models which are supported by accounting software. Accountants are not going to change themselvesresearch will have to relate service science to the stewardship and valuati

24、on propositions of the accounting discipline. Some changes to accounting structures could be necessary for the full application of service science to be integrated into organizational life. In recent years we can appreciate this by looking at the absence of accounting reports that address carbon cre

25、dits and emissions (Kerr, 2008). In the absence of real environmental cost and liability data in financial statements the issue is discounted by financial markets. It will be very difficult for service science to achieve its fullest possible traction if other disciplines do not embrace it. A regard

26、for accounting theory will then help service science scholars point to more potential benefits of their field of study. It will also cause accounting scholars and CFOs concerned with day to day operations to focus on the subject by making it accessible in the midst of the many other priorities they

27、face. This paper will then endeavor to offer a review of accounting thought for purposes of identifying areas of opportunity and concern for service science scholarship. An Accounting FrameworkAccounting reports and departments play a central role in determining what matters. Until it is measured an

28、d reported in financial statements the unrealized financial reality of a situation rarely receives much attention. Just consider the current sub-prime crisis. The liquidity imbalance and related issues were being reported in technical industry papers in early 2005. However, it did not receive widesp

29、read attention or impact the stock market until late in 2007. That attention came when HBSC became the first financial institution to report a large loss due to portfolio write-downs. Suddenly that which was known became economically real. The stock market had to catch up with losses that it had bee

30、n able to ignore for 2 years. Accounting interaction is therefore important to the future of service science because there is a real risk that many of the value propositions of the new discipline will be ignored in accounting reports. Consideration of the accounting treatments may then increase the

31、success potential for service science applications.The language of accounting is driven by a conceptual framework. The overriding characteristic of that framework in decision usefulness and the authoritative explanation of this is the 2nd Statement of Financial Accounting Concepts which was issued b

32、y the Federal Accounting Standards Board (1980). Decision usefulness is operationalized by considering the relevance and reliability of information. Each of these terms is defined further by their specific components which are also understood in specific situational contexts. These terms are quite o

33、ften misunderstood because the common, rather that the professional, definition of these terms is used by non-accountants. The resulting misunderstanding causes frustration and conflict. An appealing aspect of service science is its fresh methodology for identifying ways a firm creates values throug

34、h relationships with those it serves. That meaning of decision usefulness is not the same as the accountants use of the same words. For an accountant the primary way of evaluating usefulness is to determine usefulness through a lens of reliability. This means that information that can be verified to

35、 objective documents is useful. Such an approach is emphasizing stewardship of shareholder investments. Unfortunately it makes recording contributions from the service science very difficult in the short run. Service science approaches will create substantial unrealized holding gains and investments

36、 in service improvements that will be expensed, rather than recognized as new assets. Such accounting treatment leads to lower net income in the short-run. I stress this to emphasize that accounting may be a more established discipline than service science but it too is a developing and evolving dis

37、cipline. Agency theory has been a very useful tool for accounting scholars. The agency impact on accounting policy can be best understood if one takes an economic perspective (Christensen and Feltham, 2003). The economics of information does determine what has gone into the structure of accounting r

38、eports. Accounting reports depend on the receipt of good information and organizational context. Accounting reports depend on information received from participants. Accountants impact the form of the report. The setting of the report and impact of the report on public and private information is cri

39、tical. Service science will have to relate to accounting systems if it is to be considered in the practice of accounting. Service science is in a stage of fresh exuberance. One must not forget that all other business disciplines may be more established but they are also growing and still competing f

40、or their place. Mattessich (2006) noted that the agency relationship is constantly exerting pressure on accounting to become purpose driven. As one of the leading researchers in the discipline his observation is important. Mattessich was pointing out that accounting responds to changes in our econom

41、ic environment and that what counts does change over time. Service science can exert a new pressure on the discipline to change how investments in value creating personnel and technology are counted. A stated reason the emergence of service science is its ability to give new insight into value creat

42、ion as a broader partnership between supplier and customer. Accounting has an interest in recording valuation adjustments. However, motivation to record expenditures as assets that create lasting value is in conflict with the motivation behind recording managements stewardship of the stockholders ca

43、pital. Accountants face a moral hazard in this conflict that other disciplines do not face. Accounting produces information for the stockholders and this creates a complicated agency relationship. Objective evidence is hard to obtain for most expenditures that are directed at creating long term valu

44、e which causes a bias against recognizing assets in financial reports. Liang (2006) is one of the many leading accounting researchers grappling with this problem. Voluntary disclosures of the value proposition by managers reduce cost of monitoring and evaluating needed by accounting professionals. T

45、his also builds trust. Moral hazard results because accountants bear more of the cost and risk associated with valuation errors than other managers. However, the resulting undisclosed holding gains can undervalue management performance. The bias will impede recognition of contributions from the appl

46、ication of service science in financial reports. Service science scholarship must develop basic theory and framework for the field. Cross disciplinary respect and cooperation will strengthen the relevance of that developmental work. Work by scholars like Bryson, Daniels, and Warf (2005) are importan

47、t because they provide a quality of conceptualization about service science that I find enlightening. It gives structure that allows for a meaningful comparison of how areas of study will impact each other. Conceptual theories provide structure through which we understand existing disciplines. The s

48、ervice science focus on the configuration of technology, specialization, and processes creates new perspectives. What has yet to develop is a deep understanding of the relationship with accounting. Accounting is the language of business but it also provides a deep social structure that controls how

49、resources as viewed and allocated. Service science is proposing deep changes in organizational thinking. Another way to view this is through the argument of Spohrer and Maglio (2008). IBM was ground zero for the discipline and they were working within IBM to build up the methodology. They mention the need to get service science included in marketing, operations, and management curriculums but never mention accounting. However the application of service science encourages firms to invest in technology, talent, and work environment enhancements. An accountant may see th