Financial Accounting Research

Author: Zhang Wenxian
Publisher:
Publish Date: 2003-01-01
Features: Principles for compiling postgraduate accounting textbooks:
(1) Systematicity: Elaborate on the content that should be introduced and studied in this course field.
(2) Comprehensiveness: Elaborate on the research achievements of Chinese and even global accounting scholars in this course field.
(3) Foundationality: Elaborate on the guiding and leading important research achievements in this course field.
(4) Practicality: Reflect the experience and regularities of practical accounting work, with content that is conducive to guiding actual work, and is operable and reference-worthy.
(5) Academic: Elaborate on the "what" that has achieved consensus in academia, and further elaborate on in-depth and diverse understandings of these issues and other content, which belongs to the "why" and "how."
(6) Foresight: Elaborate on the issues and content that are currently being researched or will be researched in this course field.
(7) Innovation: Reflect new research achievements, with content that is conducive to cultivating postgraduates' innovative awareness, innovative thinking ability, and innovative skills.
(8) Distinctiveness: Objectively introduce various viewpoints in the accounting field on research issues, whether affirmative, negative, or, while also fully elaborating on the compilers' research achievements and academic perspectives in these aspects.
(9) Internationality: Elaborate on the research achievements and levels achieved in this course field, including those of foreign accounting scholars.
(10) Continuity: Reflect content that is logically connected, can be linked with undergraduate accounting course content, and represents in-depth research built upon undergraduate textbook content. It can also be linked with doctoral accounting course content, laying a solid foundation for doctoral studies. Postgraduate accounting textbooks are academic monographs, and each textbook must reflect the academic level of the discipline and the academic research level of the compilers toward the discipline according to the compilation principles.