Study On Resources-Based View Of Accounting

Michael Chatfield thought the development of accounting was reflection, i.e. accounting satisfied the demand of commercial. However, what the hell is the demand of commercial? There are different answers. By normative methodology, this paper proposes resources-based view of accounting (RBA) and gives another answer to this question.This paper can be divided into six chapters. Chapter 1 introduces background, motive, methodology, technical route as well as reviewing the related literatures of this topic. Chapter 2 analyzes theory of RBA, such as resources economic-philosophy theory, value theory of resources and the resources-based view of firm.In chapter 3, this paper proposes RBA. From resources angle, RBA views resources as core concept, views value movement of resources entity as main theory. The term of RBA is a set of accounting theory and accounting method based on rational knowledge. RBA views accounting as a resources information system. As the resources meaning and resources value movement form change, on the one hand this has poured into fresh flood for ancient accounting subject, on the other hand this has proposed huge challenge for traditional accounting theory. Resources stewardship produces agent problem widespread. How to appraisal stewardship, relieve the fiduciary duty is a significant problem. Through measurement of resources value movement, accounting solved this problem as another important characteristic.From chapter 4 to chapter6, by the view of RBA, this paper studies accounting objects, accounting objectives and accounting basic postulates. In Chapter 4, this paper views accounting object as process and result of resources value movement. In Chapter 5, this paper views accounting objective as reflection on information about process and result of resources value movement truthfully. In Chapter 6, this paper proposes four item of accounting basic postulates, such as resources entity, resources value movement, resources income and resources value measurement.Because of the limitation of knowledge structure and methodology, some errors are unavoidable in this paper. I appreciate your critical opinions in evaluating this paper.