In order to promote the research development and theoretical innovation of Neuroaccounting and Neuromanagement, the sixth Academic Seminar on Neuroaccounting and Neuromanagement was held in 9406 JINGSHI HOTEL from December 9 to 10, 2023, with the theme of “Organizational Value Creation And Mechanism of Neuroaccounting And Neuromanagement in the Age of Data Intelligence”. The conference was co-sponsored by BNUBS, the School of Management of Xiamen University and the School of Management of Shanghai University. It was organized by the Cognitive Neuromanagement Laboratory of the School of Economics and Business Administration of Beijing Normal University, and co-organized by the Neuromanagement and Neuroengineering Research Institute of the Chinese Society of Management Science and Engineering and Beijing Hengzhi Technology Co., LTD. More than 100 representatives from more than 20 universities at home and abroad, including Kennesaw State University, National University of Singapore, Beijing Normal University, Fudan University, Xiamen University, Shandong University, Shanghai University, Renmin University of China, Shanghai International Studies University, Central University of Finance and Economics, Liaoning University and Northwestern Polytechnical University, attended the conference.

The opening ceremony and keynote speech were held on the morning of December 9. Sun Zhijun, Secretary of the Party Committee of BNUBS, Chen Yasheng, representative of Xiamen University School of Management, and Dai Weihui, representative of Fudan University School of Management, co-organizer, delivered speeches respectively. Secretary Sun Zhijun introduced the history and development of BNUBS, pointed out that the research in the field of neuroaccounting and management can support the development of the School's disciplines, and looked forward to a complete success of the conference. In his speech, Professor Chen Yasheng pointed out that the research heat of neuroaccounting and neuromanagement has been increasing in recent years, and encouraged young scholars and doctoral students to pay more attention to the new development of neuroscience technology and its application in the field of accounting management. Professor Dai Weihui pointed out that neuromanagement has gradually entered the mainstream of management research, and the rapid development of large-scale artificial intelligence models has brought huge research opportunities for neuroaccounting and neuromanagement research, which will certainly cause future economic and social development and change. The opening ceremony was presided over by Professor Cui Xuegang, Associate Dean of BNUBS.

FIG. 1 Opening speech

The keynote speakers on the morning of December 9 were Professor Hong Qu from Kennesaw State University, Professor Li Jianbiao from Shandong University, Professor Cui Xuegang from Beijing Normal University and Professor Chen Yasheng from Xiamen University. The keynote speeches were hosted by Associate Professor Tang Honghong from Beijing Normal University and Professor Li Yuanqin from Shanghai University.Hong Qu of Kennesaw State University in the United States made a report entitled "Coordinated Inattention and Disclosure Complexity", she introduced the "beauty contest" motivation and phenomenon in the stock market.Through theoretical analysis and laboratory evidence, it is found that incentive synergy reduces the tendency of senior decision-makers to analyze information disclosure, especially when they believe that others do not understand them, resulting in collaborative inattention problems, and psychological bias helps to reduce such incentive synergy inattention problems. Professor Li Jianbiao of Shandong University, through the experimental operation and analysis of the team's two studies on money illusion and disposal effect, shared the process of publication and paper revision in detail. The topic of Professor Cui Xuegang's speech was "Accounting and Brain: Analysis Basis of brain-like accounting". He introduced four aspects of accounting principles and theoretical challenges, from neuroaccounting to brain-like accounting, analysis basis of brain-like accounting and application value of brain-like accounting. Chen Yasheng, Professor of Xiamen University, with the theme of "Emotional Interaction Between Robots and Humans: "Evidence from Neuroscience", introduced the latest results of the team's research on the interaction between robots and people, suggesting that different emotional states of people will affect an individual's choice of machines, but generative AI such as ChatGPT has the possibility of responding to human emotional expressions with emotional responses. Therefore, the influence of human emotions on intelligent machine behavior and how to design machines to adapt to human emotions are important research directions in the future.

FIG. 2 Keynote Speech 1

On the afternoon of December 9, four thematic sub-forums were held, including "Accounting and Auditing Decision-making", "Marketing and Behavioral Decision-making", "Social Responsibility and Financial Decision-making" and "Artificial Intelligence and Behavioral Correction". A rigorous selection of 16 papers was presented in a sub-forum, each of which was staffed by highly qualified reviewers. The authors of the paper reported the paper and communicated with the reviewers and representatives of the on-site conference, all of them said that they gained a lot, their research vision was greatly expanded, and their ideas and methods for perfecting the paper were further improved.

FIG. 3 Discussion of sub-forums

On the morning of December 10, keynote speeches and a forum for editors of academic journals were held. The keynote speakers were Professor Luo Zuo from the National University of Singapore and Professor Liu Tao from Shanghai University. The keynote speech was hosted by Professor Dai Weihui of Fudan University. Luo Zuo's lecture is entitled "Neuroeconomics of Auditing: "Evidence from China", he proposed that the perspective of empirical accounting research should shift from accounting figures to producers and users of accounting information, and that accounting research theory should be developed from traditional accounting theory to behavioral accounting theory, and shared his two latest research results on auditor research. In the keynote speech entitled "The Impact of AI on Human risk Decision making and its neural Mechanism under Uncertain Environment", Professor Liu Tao introduced his latest research results on human-machine collaboration and proposed that when informed of AI-assisted decision making, individuals are more inclined to show a preference for profit-pursuing decision making, and in uncertain environment, humans trust AI's information and judgment ability more. The distinguished speakers' wonderful academic sharing was highly recognized by the participants.

FIG. 4 Keynote Speech 2

The Academic Journal Editors Forum is supported by famous academic journals at home and abroad. Liu Guoqiang, Deputy Secretary General of China Accounting Society and Editorial Director of Accounting Research, Liu Liyun, Vice President of China Audit Society and editorial director of Audit Research, Xie Qian, Deputy director of Economic Dynamics, Cui Zhixin, Editorial director of China Industrial Economics, Liu Jianli, editorial director of Economic Management, Cheng Xinsheng, Executive deputy editor of Nankai Management Review, and Lei Xu, chief editor of Economics & Politics, gave a speech respectively, introducing the characteristics of their respective journals, the latest direction of publication, key areas of focus, review standards and procedures, and expressed their continued concern and strong support for the fields of Neuroaccounting and Neuromanagement.The forum was chaired by Professor Zhang Huili from Beijing Normal University.

FIG. 5 Academic Journal Editors Forum

Finally, Professor Cui Xuegang made a comprehensive summary of the one-and-a-half day conference. First, with the development of digital economy and the application of artificial intelligence, neuroaccounting and neuromanagement have ushered in important development opportunities, attracting extensive interest and active participation of domestic and foreign scholars in this field. Besides Beijing Normal University and Xiamen University, Shanghai University has become the conference organizer for the first time. Editorial board members or associate editors of three UTD journals in the field of accounting each gave keynote presentations on neuroaccounting. Secondly, the research direction of neuroaccounting and neuromanagement is becoming more and more clear, the research is becoming more and more focused, and the research paradigm is becoming more and more standardized. A number of papers previously reported and exchanged at this conference have been published in UTD international academic journals, and the academic standardization of the papers submitted at this conference has also been further improved. Third, more and more young scholars have joined the research team of neuroaccounting and neuromanagement, and many new institutions and new faces have appeared in the conference. In response to this change, neuroaccounting and Neuromanagement workshops will continue after the meeting to help new scholars in the field to understand the research process and equipment use skills as soon as possible. Fourth, academic journals at home and abroad have shown strong interest in this field, and the leaders of the editorial department and teachers have given more and more specific guidance and suggestions, and the academic platform effect of the conference has been enhanced. Finally, Professor Cui Xuegang expressed his sincere thanks and respect to the organizers, co-organizers, editorial department of the journal and the leaders, guests and representatives attending the conference, and expressed his gratitude to all aspects that provided support and services for the conference. The 6th Academic Seminar on Neuroaccounting and Neuromanagement came to a successful conclusion.

FIG. 6 Group photo

Provided by Bi Yuhan, Ye Shusong

Edited by Tang Honghong

Reviewed by Cai Hongbo