Technology, Accounting, and Research
从技术视角介绍会计，指出会计本身是一种技术，并探讨技术变革如何影响会计演进、财务报告目标冲突，以及为会计研究带来的机遇与挑战。
SYNOPSIS The article provides a primer on accounting from the vantage point of technology and is written for a broad audience beyond accounting academics. I make four points. First, accounting itself is a technology, and I use double-entry bookkeeping (DEB) as an example. Second, accounting evolved as businesses adopted new technology and engaged in new types of transactions. Third, the tension between the two primary objectives of financial reporting—valuation and stewardship—has been an undercurrent in the development of generally accepted accounting principles in the U.S. Last, accelerated technological advances present an increasingly daunting challenge for accounting and exciting opportunities for accounting researchers.