Study on Accounting Shenanigan in Universities Using Improved Game Theory

Conference paper
Part of the Lecture Notes in Electrical Engineering book series (LNEE, volume 107)

Abstract

The accounting shenanigan is one of the most terrible causes responded to the graft and corruption phenomena. The graft and corruption definitely do a deadly hazard to the social trust and integrity. It is therefore critical for the governments and organizations to punish severely the accounting shenanigan and prevent the impending graft and corruption phenomena to build honest social and working environments. However, most economic corruptions occurred in universities is caused by accounting shenanigan. The necessary of accounting shenanigan module analysis and detection is urgent. To investigate the accounting shenanigan in universities can not only eliminate economic corruption but also ensure the healthy of the finance management. For this reason, a new method to model and analyze the accounting shenanigan in universities based on the improved game theory is proposed in this paper. The evolutionary game between universities and Supervisor was investigated. The analysis results show that the financial management system using in the universities is not effective to avoid accounting shenanigans. However, by reasonable strategies, the supervise efficiency is improved, and the universities will abide by the accounting standards. As a result, the university financial management system can be consummated to eliminate accounting shenanigans.

Keywords

Accounting shenanigan University Game theory 

References

  1. 1.
    Yang Y (2008) Research on the reform of financial accounting system in high education. Kunming University of Technology Press, KunmingGoogle Scholar
  2. 2.
    Fan Z (2010) College’s accounting fraud causes and countermeasures. Netw Wealth 15:39–40Google Scholar
  3. 3.
    Jiang Y (2002) Accounting information distortion status, causes and countermeasures study: the listed company profit operation empirical research. Chinese Financial and Economic Press, BeijingGoogle Scholar
  4. 4.
    Zhang Z (2010) Accounting fraud and stock market regulation of the game theory. Account Commun 9:125–127Google Scholar
  5. 5.
    Hines T (2002) Developing an iceberg theory of cost comparisons in relation to sourcing decisions by UK fashion retailers. J Text Inst Part 1 Fibre Sci Text Technol 93:3–14Google Scholar
  6. 6.
    Liu M, Zhang F (2007) What have caused consumer fraud in auction website? In: Proceeding of 2007 international conference on wireless communications, networking and mobile computing, pp 3392–3395Google Scholar
  7. 7.
    Geng X, Whinston AB, Zhang H (2005) Health of electronic communities: an evolutionary game approach. J Manag Inf Syst 21:83–110Google Scholar
  8. 8.
    Budovskii VP (2009) Evaluation of dispatcher decisions by risk theory methods. Power Technol Eng 43:333–335CrossRefGoogle Scholar
  9. 9.
    Le Y, Zhang Q (2011) Financial report frauds game analysis and innovative financial report means using XBRL. Account Inf 11:62–63Google Scholar
  10. 10.
    Yu H (1999) Regulation and market. People Press, ShanghaiGoogle Scholar
  11. 11.
    Vincent TL, Brown JL (2005) Evolutionary game theory. Natural selection and Darwinian dynamics. Cambridge University Press, UKCrossRefMATHGoogle Scholar

Copyright information

© Springer Science+Business Media B.V. 2012

Authors and Affiliations

  1. 1.Tourism College of ZhejiangHangzhouChina

Personalised recommendations