Abstract: The evolution of a new discipline of service science will creatively disturb the relationship between more established business disciplines. Each discipline is not an independent silo. As a result the purpose of this paper was to explore, at this early stage, how the new discipline may create opportunities for interdisciplinary scholarship. The specific purpose of this paper was to explore how service science might interact with the scholarly and professional practice of accounting. Accounting practice is dominated by a stewardship proposition. The stewardship proposition is a problem because typical service science investments will receive unfavorable treatment. Accounting’s other major proposition is valuation. Areas of opportunity for positive contributions from a service science approach are discussed. Service science, as viewed through an accounting lens, will have to find ways to overcome measurement and reporting methods that will not afford service science investments the full benefit of their strategic potential. Several avenues for research into ways service science can improve accounting scholarship are suggested.
Keywords: Service Science, Accounting, Service, Performance evaluation, Capital Budgeting, Valuation, Responsibility Accounting, Cross Disciplinary Research, Capital Budgeting.
Introduction VB图书管理系统
nobody can determine the exact moment when a concept gains sufficient recognition to be called a professional discipline. Once a concept is introduced it will gain a following to the extent that its basic idea provides new insight into the world around us. As visionaries share their concept it will come under greater scrutiny. If that audience grows we will eventually have a new 本文来自辣.文,论^文·网原文请找腾讯752018766 . Clearly the formation of specialized journals and broader application of the concept is part of the journey. This paper explores how the emerging discipline of service science will relate to the scholarly and professional practice of accounting. When is it safe to declare we have a new discipline? The process can never be conclusive. There are legal scholars that still think that Harvard University made a mistake when it created the Business School as an alternative route into industry for young men! It is also possible to find economists that do not find accounting to be a legitimate field of scholarship. Recognition will be slow and based on the production of lasting and genuinely new concepts. If service science can address issues that are not adequately answered elsewhere it will grow (Horn, 2005-2). One test will be sustained growth of scholarship into the theory and application of the discipline over decades. Interest in service science has been growing for over a decade. Many references to a service economy can be found in marketing and operation management journals throughout the 1990s. Clearly one important acknowledgment of usefulness is the development of textbooks and broad definitions of the discipline. Fitzsimons and Fitzsimons (2001) are an example of this step with their textbook “Service Management.” They proposed that service science involved transactions that are: “A time-perishable, intangible experience performed for a customer acting in the role of Co-Producer?” A great deal of impetus has been derived from IBM as a global company promoting service science as a strategic tool according to Frolovicheva (2006), a Russian IBM executive. Another significant sign of acceptance is inclusion by influential business journals like the Harvard Business Review. Chesbrough (2005) drew attention to the new discipline in the Harvard Business Review by indicating it was close to having the critical mass needed for wide spread acceptance as a business discipline.One can never be sure if practice causes academic research or if scholarly inquiry causes new theory to 本文来自辣.文,论^文·网原文请找腾讯752018766 problems through this discipline. The establishment of the Journal of Service Sciences is only possible because the number of scholars working in the field is significant. In 2007 the Journal of Production and Operations Management devoted a special edition to the subject. There are already many schools offering elective courses in this subject. For these courses to become more than electives, the courses will have to become integrated into business school curriculums. That happens when the subject is considered in the courses of other disciplines. An example of this is the mutual recognition of cost accounting and production management. Introductory courses in accounting are unpopular and universally imposed on students seeking a respectable undergraduate degree in business. These courses are necessary because students must understand the stewardship and valuation roles of accounting, regardless of their major. This situation has evolved because accountants are deeply involved in the creation of information that managers of all types use for making decisions. A manager’s ability to lead is impaired when there is a failure to understand the assumptions built into financial information. When accounting gets out of step with the informational needs of the business community our entire economy is harmed. Johnson and Kaplan (1987) triggered a revolution in accounting curriculum and practice when they declared the discipline had lost relevance. Adherence to technologies designed for railways and large assembly plants was hurting economic development. The danger of losing relevance is always present for every profession. Service science will influence what is relevant strategy for leading firms. Another way to approach this point is to look at the ways accounting practice can impede the adoption of service science in industry. Proponents of the new discipline can avert organizational drag from outdated accounting treatment by giving due consideration to cross disciplinary research. Included in this is consideration of the accounting changes needed so that business reports fully embrace the new基于.NET的网上商城系统的分析与设计 service paradigm. Katzan (2008) is a powerful example of this type of development. His work shows how service science methodology can link to the accounting process. Without clear, event definition, accountants will not know how to codify sales data. Without 2657
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