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2000•Journal of Sun Yatsen UniversityRequires access

A Tentative Study of Knowledge Economy and the Accounting Reform

Xiaoxi Wang

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Abstract

The coming of knowledge economy challenges traditional accounting, and offers a good chance for its development. With knowledge economy as the background, this paper analyzes its influence on the modern theory, approach and education of accounting. The article also explores the growth trend of accounting theory and accounting practice in the future. Finally, the author Puts trend some suggestions for the development of accounting in China.

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The coming of knowledge economy challenges traditional accounting, and offers a good chance for its development. With knowledge economy as the background, this paper analyzes its influence on the modern theory, approach and education of accounting. The article also explores the growth trend of accounting theory and accounting practice in the future. Finally, the author Puts trend some suggestions for the development of accounting in China.

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Available abstract

The coming of knowledge economy challenges traditional accounting, and offers a good chance for its development. With knowledge economy as the background, this paper analyzes its influence on the modern theory, approach and education of accounting. The article also explores the growth trend of accounting theory and accounting practice in the future. Finally, the author Puts trend some suggestions for the development of accounting in China.

Key concepts: Knowledge economy, Accounting, China, Positive accounting, Economics, Management accounting, Accounting information system, Economy

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