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1996 publications from the journal have decreased with 48 articles in 1996 and 17 ones in 2001. This tells us that the quantity of accounting research and education develops in a decreasing way. A lot of articles will be eliminated because these articles were general or relatively poor, although many articles were received. while the articles of high quality rarely published in the magazine decrease.
Then, in accordance with the different attributes of articles, we extracted articles published from 2004 to 2008 and divided them into 6 categories (as in chart 9). Since 2004 the quantity of main articles decreased, with the largest, 14 ones in 2004 occupying 58.33 percent of all publications and with the smallest in 2008 occupying 23.81 percent of all. Teaching and educational notes go up, with the least, 1 article in 2004 and the most, 7 ones in 2007; there is subtle difference between that of 2007 and of 2008 with the most case studies occupying 50 percent of the articles of the sort. Of all the categories, those of main articles are the most occupying 49.49 percent of all and they are followed by teaching and educational notes occupying 21.21 percent and those of case study are 6 occupying 6.06 percent.
From chart 10 we can figure out that the proportion of cooperating research is bigger than that of single one, yet among the formers the majority takes place in the same country, which indicates that the tran-regional united research has become a new tendency of accounting research.
According to chart 11, observing and descriptive approaches still play the most important role. And we can find from the chart that of the essays appearing from 1984 to 1993, those adopting observing and descriptive approaches occupy one third, which indicates research upon accounting education before 1993 still sticks to objective description of phenomena rather than doing research. Besides, high-level research approaches have developed quickly in recent years and theoretical development and dissertation research is representative of relatively high-level research. Although, analyzed from the situation of the last four years, these two approaches occupy 75 percent and 66 percent of all respectively, it indicates research on international accounting is advancing toward high-level orientation. Thirdly, research approach of demonstration is on its way to substitute regular research approaches. We can see from the chart that the latter is decreasing gradually in the 1990s while the former increases at a high speed in the meantime with essays on it occupying 56 percent of all the essays of the sort.
From chart 8-11 we can see presently the quantity of accounting educational research reduces and that of teaching and educational notes amounts. International research occupies a low proportion of all the accounting educational research, which indicates that research, focuses on the guidelines and regulations of teaching and education. And research of dissertation accounting and regular accounting play the most important roles in the accounting research.
In accounting theoretical research, most accounting scholars agree that research of dissertation accounting mainly gives the answers to what accounting is and that, while doing accounting research one should get rid of or dispel all the value judgments and simply take the relationship among the accounting processing programs in the operation of accounting information system; and 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。