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
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