Research on Frontier Issues in Contemporary Accounting -- Innovation and Development

Author: Wu Liansheng
Publisher:
Publishing Time: Not Available
Features: How to formulate high-quality accounting rules and how to ensure the effective implementation of accounting rules have become cutting-edge 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 novel research approach opens up entirely new perspectives for the development of basic accounting theory. The research conducted in this book encompasses both normative studies and empirical research, which falls within the mainstream of accounting research, as well as analytical research that represents future directions in accounting research. 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 theory to the study of contemporary accounting practice reform and has drawn numerous insightful conclusions. Some of these research findings have already played a role in advancing accounting practice reform in China.