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1、Lesson notesLesson 1:Introduction to AccountingLearning Objectives1.Understand the concepts of economic man and nature of firmfrom the perspective of economic man.2.Appreciate the trust issue and the unique role of accounting intrust building and maintaining.3.Comprehend the concept of Economic Darw
2、inism and itsimplication and the selection of trusting mechanism.4.Understand the origin and development of accounting discipline.Teaching HoursStudents major in accounting 3 hoursOther students 3 hoursTeaching contentsThis lesson comprise of three major issues,that is,the nature of thefirm(prelimin
3、ary issue),value of accounting(core issue),and origins andevolution of accounting(core issue).It follows the logic array in thesections below:First,a question is raised:were there such positions as accountantsat the Mountain Liang?Why did accounting exist even in thebrotherhood of the Mountain Liang
4、,where friendship and loyaltydespised the material richness?There lies a problem of human nature,on which we base our discussion of the nature of the firm,introducingthe trust issues relating to the efficiency of the firms operations.Thenwith the thoughts of Economic Darwinism,we explore the value o
5、faccounting,which is proved a lower-cost device of trust.Now that accounting is interwoven with human trust,the discussionon the origins and evolution of accounting becomes an easier task.Theinstructor may use the background knowledge of history,anthropologyor even the novelty in Ming and Qing dynas
6、ties,illustrate the connectionbetween the progress of accounting and that of technology andeconomy.In the course of this lesson,we adopt the concept of REMM,however,the instructor need pay extra attention to leading the studentsto a correct understanding of the Economic Man view,thus formulating ara
7、tional and wise view of life in a joint effort of civil ethical education,therefore integrating the personal value with social values,personal fateand social destinations.For instance,the nature of an Economic Mandemands the maximization of personal interests,thus realizing thismaximization by respe
8、cting the interests of other people and the society.No maximization of personal interests can be achieved without thepremise that the interests of others and the society are first satisfied,which is illustrated in an old saying,T。give goes first than to take”.Thisview is also applied in the in-class
9、 discussions.Nature of the FirmNature of Human Beings The opening question is why thesociety needs accounting?In the view of Economic Darwinism,ifaccounting can create value to the society,the society will need noaccounting.What is the value of accounting?To convert an abstract issue into a concrete
10、 one,we ask thisquestion,instead,in an alternative way,that is,were there suchpositions as accountants at the Mountain Liang,and why accounting wasneeded there?While lecturing,the instructor can adjust thesequestions according to his/her own reading,for instance,who was theaccountant in the Jias Fam
11、ily and why did they need this role(adoptedfrom the reading of the Dreams in the Red Mansions)?Of course,somediscussion in this lesson might serve as a prelude to the later lectures onthe internal controls,for example,why did accounting fail its functionsboth at the Mountain Liang and at the Red Man
12、sions?Along with the discussion on why there were accounting positionsat the Mountain Liang,we zero in on the nature of human beings,covering the topics such as the virtual or vicious origin of human life,theMaslow Pyramid,the Economic Men of Adam Smith.This discussionrelies on the instructors scope
13、 of knowledge and interests.Since thislesson is based on the economic assumption of Economic Men,theconcept is crucial.Some Chinese traditional thoughts might bementioned to the students,such as the Confucius”内圣夕卜王，thoseprevalent social customs,bureaucratic institutions and ethical ideasillustrated
14、in the novelty of Ming and Qing dynasties.The nature of the firm Accounting exists in all organizationsrepresented by the enterprise,therefore,accounting education isoriented with business accounting.We demonstrate the forms ofenterprises as a starting point.This section reviews for a while the firm
15、 theories,and it directs theattention of the students from the knowledge about the firm toknowledge about the members in the firm,by means of case discussion(such as Enron and Anderson.For further reference,please read LiuFeng,2003,Nature of the Firm:a deconstruction theoretical analysisbased on the
16、 failure of Anderson,Guangdong Finance and Accounting,vol.3),Value of AccountingSince a firm consists of human beings,who are in general economicmen,they definitely demand a mechanism of trust.Otherwise,the firmcan not survive,let alone grow.In the course of human progress,newways and mechanisms for trust have been continuously explored.Forinstance,the early human society was control by mankind ororganizations.In fact,under the feudalist emperorship,blood ties was oneof the most important means
