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ical accounting research exists the need to combine with each other. The possibility of Norms, empirical accounting research complementary specifications, if a detailed comparison of accounting research and empirical accounting research after a large number of accounting literature is not difficult to find both in the the following major aspects of their own characteristics.Because of these important aspects, the accounting standard accounting research and empirical research needs complement each other:
Empirical accounting research with the relative lag time, and can not provide useful ideas and opinions before the accounting standard-setting for the standard-setting to, so standard - empirical accounting research is not perfect. This paper recommends that:
(1) In the study of accounting theory, a large number of FieldStudy and CaseStudy were. While this does not necessarily able to fully confirm and falsify anything, but this could seek to make appropriate course description and pertinent analysis prior to the essence of the Accounting Standards of accounting practices and accounting phenomenon .
(2) According to the Experimental Accounting Studies, through the establishment of the accounting lab, simulation and study of accounting standards to be similar to the accounting environment, collected the views of experts or professionals to classify, analyze and summarize in advance for the Accounting Standards provide useful advice.
Figure 12 describes the distribution trends of the type of articles published at accounting research magazine from 2002 to 2008. Accounting research articles were mainly about International trends. This is mainly due to IFRS has been generally recognized in many countries, adoption, and each country has its own unique accounting environment, according to a number of factors, the new IFRS guidelines for disclosure and contradictions between the original or not fusion. Therefore, the international accounting issues arising from research by many scholars, has led to papers published in international accounting greater than the proportion of non-international.
Figure 13 Based on the international division, the British scholar can see that a very large proportion of international research from 2002 to 2008 accounting research trends.
d argure that: the internationalization of accounting refers to accounting information provided to meet the needs of international economic governance and internal management maximize the use of advanced methods, while in the adoption of the accounting transaction processing performance for the standardization and to a certain degree of convergence of internationally accepted practice. k said: accounting internationalization refers to the countries in the world of science and accounting practices of accounting promote each other, learn from each other gradually made findings derived from the internationally accepted business language. The first two can be interpreted as accounting point of view of international coordination; latter view is not only called on the international coordination, but also requires States to develop accounting policies and handling of accounting affairs, and gradually adopt internationally accepted accounting practices in order to meet international accounting practices of mutual communication, coordination, norms and unity.
There is no doubt that accounting internationalization is the objective requirements of本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。