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加拿大会计学论文代写范文_专业代写老师,为你保驾护航

  这篇是加拿大会计学论文代写范文,关于会计学的作业主要讨论证明会计学是一种自然科学。先简单讲述了会计学的发展以及一直以来大家给他是怎样定义的。最后通过辨证说明了会计学是一种自然科学。

 
加拿大论文代写,会计学论文代写
  littlefairyessay拥有哈佛、耶鲁、牛津、剑桥等世界各大名校的众多博士、硕士,及国际著名专家,涵盖“文、理、工、商、艺”五大学科,60门热门专业,超过240种不同科目的标准化课程教研体系。您的订单经过严格校对,turnitin检查确保您一次性通过。即使作品完成了您还是可以申请免费的修改或turnitin报告。
 
  会计理论与实践的发展,是由动态的人类文明在经营过程中不断变化而产生的。会计作为一种被称为实践的会计学科的早期发展史,会计在创造和实践会计的过程中,似乎受到了显著的影响。然而,许多会计和会计学者认为,会计是一项技术性的价值,自由会计科目作为会计工具,把经济交易转化为有用的信息,帮助人们在组织中做出决策。因此,会计作为一个独立的技术主体,在实践中涉及到实践,并通过观察这些相互作用来解释会计和人们对会计行为的理论发展。这个假设已经被定义会计是什么的实证角度进行。因此,会计的价值,知识已经反映在会计理论,他们认为在了解会计的实证主义的观点可以通过科学的方法实现(瓦特&齐默尔曼,1990)。另一方面,英镑(1979)特别认为,会计是一门科学类似的物理科学,因为它采用的相关性和实证的可测性研究标准,从而可以在自然科学学科里分类。
 
  从很久以前,会计主要研究的实证主义学者认为会计作为一种科学知识的优势。瓦特和齐默尔曼(1990)对积极会计理论的发展有着重要的贡献,后来许多研究都涉及到积极的会计理论在解释会计实务方面的积极性。然而,有些学校的思想,构思不同的方法与实证主义范式的会计。贩卖(2006)中提到的替代会计理论的发展,对积极会计理论的批判促进了不同的会计观,会计不是一个科学的学科,而是把它归类为一种社会科学知识,因为会计与人的行为和社会的相互作用有关。
 
  会计学是一种自然科学-Is Accounting Is A Physical Science
 
  Accounting theories and practice has been develops and evolves over the years as a result from the changing in business interaction carried by dynamic human civilization.As an early history of accounting discipline which being said was born from the practice,accounting is seems significantly influenced by the people who created and practices the accounting.However,many accountants and accounting scholars believe that accounting is a technical value free subject as accounting has been used as tools to communicate the economic transactions into useful information in helping people in organization to make a decision.Therefore,accounting is treated as separate technical subject from the people who involves in practicing it and then,theories are being developed by observing these interactions to interpret the accounting and the people's behavior towards accounting.This underlying assumption has being carried by the positivist view in defining what is accounting all about.Hence,the positivist view about accounting as value free knowledge has been reflected in their accounting theories where they believe in understanding about accounting can be achieved through scientific methodology(Watt&Zimmerman,1990).On the other hand,Sterling(1979)specifically argued that accounting is a science similar like a physical science as it employs the relevance and empirical testability research criteria and thus can be classified in natural science discipline.
 
  From the long years ago,the major research in accounting has been dominant by the positivist scholars who believe in accounting as a scientific knowledge.Watt and Zimmerman(1990)contribute significantly on the development of positive accounting theory and later many studies are referring to the positive accounting theory in conducting research in interpreting the accounting practices.However,there are others school of thoughts that conceptualizing the accounting in different approaches which contradict to the positivist paradigm.The development of alternative accounting theories as mentioned in Gaffikin(2006)as critique towards positive accounting theories has promote different view of accounting where accounting is not a scientific subject like a physical science,rather it classify into a social science knowledge because accounting is concerned with the human behavior and social interaction.

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