Research on Basic Theories of Accounting: A Series of Textbooks for Master's Degree Students in Accounting in Higher Education Institutions

Author: Yu Yulin
Publisher:
Publish Date: 2005-07-01
Features: "Fundamental Theories of Accounting" can only elaborate on the content that should be introduced and studied within the scope of this course, the guiding and pivotal research topics in the field of accounting, and the fundamental content that is currently being researched or will be researched in this course area. This book has three prominent characteristics: (1) Foundational, it primarily explores the fundamental theories of accounting and serves as a foundation for learning and researching other master's textbooks in accounting; (2) Academic, the compiled content adheres to the principle of "a hundred flowers bloom and a hundred schools of thought contend," introducing both the basic theoretical issues with consensus in the accounting academic community and the various issues and viewpoints still under discussion, while also elaborating on the author's perspectives on these issues; (3) Practical, the fundamental content of this book helps improve the theoretical level of practical accountants and also holds certain significance for guiding actual work. This book is suitable for teaching and learning needs of accounting master's students in ordinary universities, as well as for in-service accountants, senior accountants, and other personnel to enhance their skills and update their knowledge. It can also serve as a reference for other teaching and administrative staff in their studies and work.