Accounting Practical Methodology

Author: Lu Yonghua
Publisher:
Publish Date: 2006-04-01
Features: "Accounting Practice Methodology" is a branch of accounting methodology and an important part of accounting theory. Based on a comprehensive, in-depth, systematic, and detailed examination of various viewpoints of scholars in the field both domestically and internationally, the author proposes a basic approach to constructing accounting practice methodology under the guidance of the fundamental principles of Marxist philosophy. The book conducts unique research and exploration into the connotation and extension, hierarchy and structure of accounting practice methodology, the objects and subjects of the accounting practice process, the nature of accounting practice, and the resulting accounting practice method system and principles. This book is the first academic monograph on accounting practice methodology written by Chinese accounting scholars. Its main features include rich materials, novel perspectives, rigorous logical reasoning, innovative research methods, and objective dialectical conclusions. It can serve as a textbook for accounting methodology for graduate students or senior undergraduate students in accounting, as well as a reference for accounting teaching and research personnel and those engaged in accounting practice and investigative research.