Accounting research.

Papers

1. Accounting Research (会计研究), 2021, No. 3, pp. 11–27

   Intelligent accounting systems from the management-activity perspective: from accounting informatization to accounting intelligence

   续慧泓、杨周南、周卫华、刘锋、刘薇 · Shanxi University of Finance and Economics · Chinese Academy of Fiscal Sciences · Beijing National Accounting Institute · Lanzhou University of Finance and Economics

   Reading noteReviews the three waves of IT in accounting, then—grounded in accounting-management-activity theory—defines the "intelligent accounting system" and its conceptual model, with four business cycles (decision–control, disclosure–feedback, optimization–sharing, supervision–regulation) and an implementation path covering construction method, physical structure and application mode.

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2. Accounting Research (会计研究), 2016, No. 9, pp. 3–10

   A theoretical framework and methodology for building the accounting-informatization standards system

   刘梅玲、杨周南 · Shanghai National Accounting Institute · Chinese Academy of Fiscal Sciences

   Reading noteAdvances the design of China's accounting-informatization standards on two fronts, theory and method: it proposes a "development system" perspective, combines it with other viewpoints, and applies analysis-and-synthesis methods from software engineering to lay out the frame of the standards system and of the XBRL financial-reporting standards.

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3. Accounting Research (会计研究), 2003, No. 10, pp. 30–32

   On the ISCA model of accounting-management informatization

   杨周南 · Research Institute for Fiscal Science, Ministry of Finance

   Reading noteProposes the ISCA (Information System, Control and Auditing) model for accounting-management informatization: an event-driven, integration-centred accounting information system inside the enterprise MIS, a sound internal-control regime for that system, and auditing of both—combined so that logistics, business, capital and information flows integrate with control and audit processes.

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