Research on Accounting Theory

Release Date: 2017-09-21

Course Name	Research on Accounting Theory					Course Number		S3203001
Course Semester	1		Course Time		54		Credit		3
Course Type	√ Obligatory Courses □ Elective Courses
Institute	School of Accounting			Applicable Major	Accounting
Assessment method	√ Examination □ Test
Advanced courses	Accounting Fundamentals, Intermediate Financial Accounting
Teacher	Chen Meihua , Chen Di, Sun Yandong
Teaching Objectives
The course is a specialized theory course, which aims at improving students' understanding of accounting professional knowledge, grounded on systematic grasp of basic concepts, basic skills and basic methods. The objective of the course is to improve students' logical thinking ability, theoretical summary ability and scientific research innovation ability, as well as providing basic training for students to write academic papers, by using of students' understanding of accounting concepts and basic methods.
Teaching Contents
The course contents are comprised of three parts, including accounting theory overview, accounting theory constitution, accounting theory structure. (1) Accounting theory overview , mainly describes the concepts of accounting theory, historical evolution, accounting nature theory and accounting normative theory, in order to help students to have a general understanding about generation, development, basic contents and its implementation of the accounting theory; (2) Accounting theory constitution, mainly focuses on the methods of accounting research and accounting theory constitution, in order to help students to learn and grasp the basic methods of scientific research, which lays a solid foundation for scientific research and writing graduation thesis; (3)Theoretical structure of accounting, the core of this course, is designed to make students learn the main contents of accounting theory research presently, together with the advanced issues of related research.
Outline Designer		Chen Meihua			Date