Research on Frontier Issues in Contemporary Accounting: Innovation and Development

Author: Wu Liansheng
Publisher:
Publish Date: 2005-05-01
Features: How to formulate high-quality accounting rules and how to ensure the effective implementation of accounting rules have become frontier and core issues in contemporary accounting research. This book conducts research around the formulation, implementation, and regulation of accounting rules. From the perspective of stakeholder conflicts and coordination, it constructs the concept of "accounting domain order" and, based on this, develops accounting information quality evaluation standards. It explores the understanding of what accounting is, constructs a new accounting theoretical framework from the perspective of stakeholder conflicts and coordination, and offers a fresh interpretation of auditing using the fundamental concepts of accounting domain order. This innovative research approach opens up new perspectives for the development of basic accounting theory. The research conducted in this book encompasses both normative studies and empirical research, which is mainstream in accounting studies, as well as analytical research that represents future directions in accounting studies. During the research process, the book integrates theories and methods from relevant disciplines such as economics, sociology, and law, demonstrating significant interdisciplinary characteristics. The exploration of accounting research paradigms and interdisciplinary research in this book represents an important practice in the innovation of accounting research methods in China. The book focuses on applying innovative basic accounting theories to the study of contemporary accounting practice reforms and has drawn numerous insightful conclusions. Some of these research findings have already played a role in advancing accounting practice reforms in China.