会计研究方向说明：近场与远场外文翻译.docVIP

外文翻译 原文 Directions in Accounting Research:NEAR and FAR Material Source:Stanford University Author:William H. Beaver The purpose of these remarks is to comment on directions in accounting research:NEAR (Not-so Early Accounting Research)and FAR (Future Accounting Research), focusing on capital market research. The topic provides an opportunity to synthesize recent research trends and to speculate on which are likely to continue and why. As is often tbe case,the reasons given for expecting certain trends to continue can be more informative than whether they turnout to be accurate. My comments focus on three areas. First,I review the forces that have influenced accounting research over the last 25 years. Second, a portion of NEAR directions is reviewed using two personal focal points—the set of research papers discussed in the accounting security price research seminar at Stanford and the set of research papers that constitute my current research interests. Third, I discuss the major characteristics of FAR directions, including ingredients which tend to lead to good accounting research, the benefits of gener c versus contextual research, and finally the role of wild card factors. For ease of discussion, the forces historically affecting accounting research are divided into exogenous and endogenous factors. I consider three exogenous factors that arise outside of the influence of the accounting academic community. Exogenous Factors The first factor is applications from other disciplines. Finance, information economics and behavioral sciences have significantly influenced accounting research. This force is likely to continue to affect future accounting research. However, it is not obvious where and when the next shock will arrive. While there have not heen recent major shifts in accounting research of the order of magnitude that occurred 25 years ago, accounting research has not idly waited for some related discipline to supply the next infusion of insight.