An Analysis of the Attribute of Accounting Discipline from the Historical Process of Accounting Development
Author(s)
Wei Cong*
Affiliation(s)
Accounting Department, Jilin Business and Technology College, JLBTC, Chang Chun, China.
Accounting Department, Jilin Business and Technology College, JLBTC, Chang Chun, China.
ABSTRACT
Undeniably, in today all aspects of
the social life are inseparable from the accounting, but the position of accounting was
unclear, and the academic circles debated ceaselessly. When we can not see the
direction clearly, we can take a look back at history. From the history of the
development process of accounting, we can look for the clues of the attribute
of accounting. The history would give us a new perspective of the researching.
Cite this paper
W. Cong, "An Analysis of the Attribute of Accounting Discipline from the Historical Process of Accounting Development," iBusiness, Vol. 5 No. 3, 2013, pp. 128-132. doi: 10.4236/ib.2013.53B027.
W. Cong, "An Analysis of the Attribute of Accounting Discipline from the Historical Process of Accounting Development," iBusiness, Vol. 5 No. 3, 2013, pp. 128-132. doi: 10.4236/ib.2013.53B027.
References
[1] D.-G. Chen, “The Attribute of the Accounting; Management or Economics?” Management World (Monthly), Vol. 6, 2009, pp. 182-183. [2] S.-P. Wu, “The Principle of Accounting,” Shenyang: Liaoning People’s Publishing House, 1994.8 [3] D.-Y. Guo, “Accounting History Tutorials, Beijing: China financial and Economic publishing house, Vol. 1, 1998.11. [4] Y.-J. Chen, “Management Accounting Tutorials,” Shanghai: Lixin Accounting Publishing House, 2004.8. [5] D.-G. Chen and H. Liao, “The Economics Attribute of Accounting, Communication of Finance and Accounting (comprehension), 2009.12, pp. 59-61. [6] J. M. Putti, H. Weihrich and H. Koontz, “Essentials of Management: An Asian Perspective,” Translator: H.-P. Ding, X.-J. Sun, Beijing: China Machine Press, 1999.1.
[1] D.-G. Chen, “The Attribute of the Accounting; Management or Economics?” Management World (Monthly), Vol. 6, 2009, pp. 182-183. [2] S.-P. Wu, “The Principle of Accounting,” Shenyang: Liaoning People’s Publishing House, 1994.8 [3] D.-Y. Guo, “Accounting History Tutorials, Beijing: China financial and Economic publishing house, Vol. 1, 1998.11. [4] Y.-J. Chen, “Management Accounting Tutorials,” Shanghai: Lixin Accounting Publishing House, 2004.8. [5] D.-G. Chen and H. Liao, “The Economics Attribute of Accounting, Communication of Finance and Accounting (comprehension), 2009.12, pp. 59-61. [6] J. M. Putti, H. Weihrich and H. Koontz, “Essentials of Management: An Asian Perspective,” Translator: H.-P. Ding, X.-J. Sun, Beijing: China Machine Press, 1999.1.