Comparison of Accounting Research in China, Australia and America
This paper studies the accounting research in China, Australia and America, taking the papers published during 2001-2007 in Accounting Review (US), Abacus (Australia) and Accounting Re search (China) as samples. It is found that American accounting schol ars focus their research on limited areas and the topics are rather con crete; Chinese accounting scholars make research on a variety of fields and the topics are less concrete. Although the accounting research in China can keep pace with economic development, its inherent coherence should be enhanced; the research scope of Australian scholars lies be tween US and China and they particularly pay more attention to interna tional accounting studies. In addition, the author finds that the key re search areas of three countries are almost the same, but research meth ods and topic selection criteria are different. Therefore, in conclusion, it is pointed out that Chinas future accounting research should emphasize the application of research results in practice, learn more from advanced countries in terms of academic research, improve research coherence and try to employ more advanced research methods such as empirical research and laboratory research, etc..
Accounting research Research scope Research topics Research method
Tan Yanyan
School of Accounting, Zhongnan University of Economics and Law
国际会议
2008 Sino-Australia International Conference on Accounting and Finance(2008中澳会计与财务国际学术研讨会)
武汉
英文
136-156
2008-10-31（万方平台首次上网日期，不代表论文的发表时间）