会计史研究:基于国际文献的分析

Accounting History Research:An Analysis Based on International Literatures

文章以21世纪北美、欧洲、大洋洲15本刊物的会计史文献为基础,从会计起源、会计思想、会计史研究方法、会计实务、资本市场、会计职业与教育、财务会计、管理会计、政府及非营利组织会计等领域对西方会计史研究进行了梳理。基于文献分析,文章认为会计史研究应中西兼容并包,凸显中国特色;同时要加强国际资源共享或合作,探索新话题和新证据。

Utilizing the accounting history literatures in 15 accounting journals in North America,Europe and Oceania in the 21 st century,this paper reviews the western accounting history studies in terms of the accounting origin,accounting theory,research methodology,accounting practice,capital market,accounting profession and education,financial accounting,management accounting,government and non-profit organization accounting.Based on the literature analysis,this paper argues that accounting history studies of the Eastern and the Western should be combined to feature Chinese characteristics,and that international resource sharing or cooperation should be strengthened to explore new topics and evidence.