Frontier Issues in Modern Accounting

Author: Dai Xinmin
Publisher:
Publish Date: 2003-05-01
Features: When outlining the structure of this monograph, based on each author's research direction and maturity level, three sections—Accounting Information Theory, Accounting Control Theory, and Accounting Management Theory—were established. Under each section, three topics were constructed. It is not required that these topics exhibit strict logical continuity; each topic stands independently as a system. The authors are encouraged to fully utilize their capabilities within the scope of the topics, demonstrating their perspectives and research achievements. This monograph compiles some of their viewpoints and insights, and from the three sections of Accounting Information Theory, Accounting Control Theory, and Accounting Management Theory, their perspectives are summarized from different angles and approaches. Therefore, each topic in this monograph is self-contained yet integrated as a whole. The three sections of this monograph also constitute current hot issues in accounting. I believe this monograph holds significant guiding and reference value for current accounting theoretical research and accounting reforms, which is also the significance of its publication.