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1、外文翻译原文AcademicAccountingResearchandtheStandardSettingProcessMaterialSource:AccountingHorizonAuthor:KatherineSchipperTheprecedingdiscussionandcomparisonhashighlightedthefrictionsanddisconnectionsbetweenconventionalacademicaccountingresearchandresearchwhich,Ia
2、rgue,wouldbeviewedasrelevantforstandardsetting.Doesthismeanthatthecontributionofacademicaccountingresearcherstothestandardsettingprocessis,bytheverynatureoftheresearchprocess,limited?Theanswer,Ibelieve,isaqualifiedyes.Thatis,therearesomeaspectsofthestandards
3、ettingprocess,i.e.thosewhichinvolvetheapplicationofnormativecriteria,whichliefaroutsidethepurviewofacademicresearch.Thereareotherstagesoftheprocess,however,whereIbelieveacademicresearcherscanhaveapositiveimpact.Forpurposesofthisdiscussionpaper,Iwillcharacter
4、izethestandardsettingprocessashavingthreeparts.Thefirstpartconcernstheestablishmentofbasicconcepts;inaccounting,theseinclude(forexample)theconceptsofassets,liabilitiesandrevenues.Asapracticalmatter,theFASB'sConceptualFrameworkmayserveasthebasicconcepts.These
5、condpartofstandardsettingasks,whatconsiderationsaffecthowthoseconceptsareappliedtoeconomiceventsandtransactions?Theconsiderationsmightincludehowtheresultingaccountinginformationwouldbeused,thecoststoproducetheinformation,theacceptabilityofvariousalternatives
6、toexternalconstituencies,thedegreetowhichvariousalternativesyieldverifiableinformationandtheimpactofvariousalternativesontheinternalconsistencyandcoherenceoftheaccountingsystem.Presumably,anaggregationoftheseconsiderationsyieldsdecisioncriteriatobeusedinthet
7、hirdstage.Thesemightinclude,forexample,recognitionrulesandverifiabilitystandards.Thethirdpartofstandardsettinginvolveschoosingthestandardsthemselves.Atthisstage,eachstandardsetterimposeshisowncriteria;theseneednotbeuniformacrosspersonsorovertime.Inmyview,aca
8、demicresearcherscanhaveaconstructiveimpactonthestandardsettingprocessatthesecondstage,wherefactsandtheoreticalpredictionscanbemarshaledaspartofidentifyinganddescribingthelinks(theconsiderationst