Method Study of Corporate Accounting Reform in the Knowledge Economy Era
Xiong Ya
Abstract
Xiong Ya
Abstract
The development of the knowledge economy brings fresh blood for accounting theory and practice reform, which pressed corporate accounting reform to be carried out. The 30-year development of China's corporate accounting, in essence, is a process of accounting reform and met a greater demand in the knowledge economy. Current corporate accounting reforms are limited on the macro level which concerns the direction and goals, but it lacks of micro analysis and does not incorporate the new thinking, new ideas and new methods of knowledge economy. Thus,analyzing corporate accounting reform on micro level has practical value, which requres the joint efforts of accounting practitioners
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The development of the knowledge economy brings fresh blood for accounting theory and practice reform, which pressed corporate accounting reform to be carried out. The 30-year development of China's corporate accounting, in essence, is a process of accounting reform and met a greater demand in the knowledge economy. Current corporate accounting reforms are limited on the macro level which concerns the direction and goals, but it lacks of micro analysis and does not incorporate the new thinking, new ideas and new methods of knowledge economy. Thus,analyzing corporate accounting reform on micro level has practical value, which requres the joint efforts of accounting practitioners
Key concepts: Accounting, Knowledge economy, Management accounting, China, Positive accounting, Accounting information system, Business, Value (mathematics)