adequate coding of data it will be hard for managers to get information 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 themselves—research will have to relate service science to the stewardship and valuation 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 credits 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 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 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 Framework
Accounting reports and departments play a central role in determining what matters. Until it is measured and 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 本文来自优.文,论^文·网原文请找腾讯752018766 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 been 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 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 by 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 often 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 through relationships with those it serves. That meaning of decision usefulness is not the same as the accountant’s 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 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 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 discipline. 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 reports. 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 critical. 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 for 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 re
单片机智能温度计设计 sponds to changes in our economic 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 creation 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 management’s stewardship of the stockholders capital. 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 本文来自优.文,论^文·网原文请找腾讯752018766 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. This 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 application 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
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