Research on Accounting Theory and Methods

Author: Zhu Xiaoping
Publisher:
Publish Date: 2003-10-01
Features: This book is primarily used for teaching in the Master's program of Accounting and as a reference book for senior undergraduate students in the field of Accounting. The main contents of the book include: , the basic concepts and theories of accounting theory, introducing the main schools of accounting and different accounting models, as well as the classification of accounting; second, it points out the various methods that need to be paid attention to when studying accounting theory, especially emphasizing the influence of related fields such as philosophy, economics, and management on the study of accounting theory; third, it analyzes the importance of researching the accounting environment, pointing out that accounting environmental factors such as the socio-economic environment, organizational structure, politics, culture, and education have a significant impact on the development of accounting theory and practice; fourth, it explains the basic principles of the operation, incentives, and constraints of accounting mechanisms, and puts forward some hypotheses; fifth, it introduces the basic theories of financial accounting, including the current controversies in the accounting field regarding the recognition and measurement of accounting elements, as well as issues related to accounting law, accounting standards, and accounting ethics in the accounting regulatory system.