GHD glätteisen günstig American Accounting

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this doctoral thesis on the accounting classification and standard is:
3.'s paper on the audit at its peak in 60-80 years, respectively 11,[link widoczny dla zalogowanych], 9, 9,[link widoczny dla zalogowanych], before and after this period is relatively small. It also can map out the period of the American Public Accountant degree and level of development.

1. In accordance with the extension of Chinese academic discipline of accounting The general understanding of the accounting, financial management and auditing into three major areas of the scope of the accounting discipline. This is generally the tax research and foreign study as an area of accounting classification method is different. This addition to the above the tax research and study outside of the field attributed to other categories.

can be seen from the above statistics, the University of Illinois PhD dissertation topic has the following characteristics:

the other four areas were classified (Table 2), then the proportion of which area of accounting for the highest analyzed.

data from Table 2, and related analysis and calculation shows that the field of accounting A total of 253 papers, accounting for 77.37%, in a dominant position, it can be analyzed as a priority. According to the standard sample classification and relevant instructions, the field of accounting doctoral thesis is divided into the following 12 topic areas (see Table 3 ).
the U.S. universities awarded more doctorate in Accounting, received his Ph.D. number of more doctoral thesis can not be comprehensive statistical data, we are to the international reputation of the University of Illinois (University of Illinois at Urbana Champaign) 1939 年至 2001, has received the 327 accounting doctoral dissertation for the U.S. accounting PhD Thesis study sample.
2. As the number of papers in the field of accounting most also had the highest proportion, so the need for research to further the field of accounting papers will be divided into accounting theory, financial accounting, financial reporting, tax accounting, cost accounting, management accounting, international accounting and comparative accounting, government and non-profit organizations accounting, securities and accounting, information systems and network accounting, accounting history, accounting,[link widoczny dla zalogowanych], new areas (such as human resources accounting, environmental accounting, accounting, derivative financial instruments emerging field of Accounting Research) in 12 categories.
III, Ph.D. University of Illinois Analysis of topics
(a) Sample Description
PhD Thesis American Accounting Comparative Study

object of study, doctoral thesis on China and the United States as reflected in the topics and research methods were compared. The results showed that, in the topic, China's accounting doctoral dissertation topic dissertation topics than the United States more, study more general, and less targeted to solve specific problems; research reflected in the methods, PhD thesis, the U.S. accounting methods clear, and diverse, focusing on empirical research, empirical studies, research and experimental research, and China's accounting norms doctoral thesis research and focus more on theoretical analysis, empirical research and experience are few. But in recent years, research methods and international academic research has become increasingly common method of approaching the trend. places marked by the highest level of professional education. Internationally, doctoral education has a long history, several hundred years of history. Doctoral Education in Accounting U.S. began in the 20th century, 30 years,[link widoczny dla zalogowanych], many universities now have the right to grant a doctoral degree in Accounting. Degree system in China started late, until the early 20th century, began to 80. Mr Ge, Xiamen University, 1982 Professor of Chinese history as the first recruit accounting doctoral students, marked the official launch of the Accounting Doctoral Education. From 1982 to 2001, there have been Xiamen University, Shanghai University of Finance, Renmin University of China, Ministry of Finance Research Institute, Zhongnan University (formerly University of Economics and University), Tianjin College of Finance, Dongbei University of Finance, Southwest University of Finance, Xi'an Jiaotong University (formerly the Shaanxi Institute of Finance), Zhongshan University, Central University of Finance, Jinan University, 12 universities and research institutions in Accounting two disciplines authorized to confer doctorate. In recent years, accounting doctoral student enrollment and the number increases every year obtained a degree, that China Accounting Doctoral Education entered a rapid development period.
total of 633 over U.S. accounting doctoral dissertation topic, this paper constitutes a comparative analysis of the samples.

(b) sample classification and standards
doctoral education is that the curriculum of education, scientific research and doctoral thesis constitute the three core areas, and write doctoral thesis and is considered the most important aspects. In the process of writing dissertation, thesis topic is a very critical step. The appropriateness of topics related to paper quality or not. A good PhD thesis, the topic must be innovative, pioneering and innovative. Established a good topic to make paper in the high starting point, coupled with a large number of first-hand information control and scientific research methods, serious research attitude in order to ensure a high quality paper. Therefore, how to topics, choose what kind of topics, often become very concerned about the doctor, but also painstaking problem. This paper on the accounting profession in China and the United States a comparative study of dissertation topics to Accounting Doctoral Education in China provide a reference, to promote China's accounting doctoral education levels.

3. PhD Thesis from the accounting situation, the majority of financial accounting, financial reporting and securities markets involving accounting papers also belong to the scope of financial accounting, but this article taking into account the 633 samples involved financial reporting more, so be included as a separate category; Furthermore, the stock market as the object of academic study of contemporary accounting research, especially the mainstream school of empirical research, and the number of such papers is rising, so also be included as a separate category for analysis.

sample of Chinese accounting doctoral dissertation doctorate recipients from 1985-2001 has all the nine accounting doctorates authorization form of the 306 doctoral theses. Specific distributed as follows (see Table 1):
5. Some papers can not be accounting, finance,[link widoczny dla zalogowanych], auditing field inclusive, there are papers should be difficult to determine the type of ownership are to be included in other classes.
4. Related to the computer information systems and network accounting papers though less, but taking into account the information and network technology, the 21st century, the rapid development of accounting theories, methods, means the report is being or will have far-reaching the impact of information systems and networks can be expected that the accounting will be the 21st century the trend of development of accounting and, therefore, be included as a separate category.
Second, the sample description, sample classification and standards

2. in the 20th century, 60 years ago, accounting doctoral thesis is still no financial management topics, but 60 years later, due to faster economic growth, the expansion of capital markets, financial management role in economic development was enhanced, with the capital structure theory (MM theory), the capital asset pricing model (CAPM) and other Finance Theory and Method in the growing literature of economic theory attention, caused by the financial management topics of interest in a growing number of researchers. particularly in the 80's, the financial management of the papers have a lot of growth, reaching 13, reflecting the accounting of financial management has become Doctoral Thesis of the important areas.

1. in accounting, finance, auditing, and other four areas in accounting research in a dominant position, accounting for all papers 3 / 4 of the audit papers on accounting for nearly 13%, while financial management is only close to 6%, others less than 4%. This reflects the Accounting is a large subject area, and Auditing is only part of the direction of the subject of accounting, financial management and accounting also has a high correlation. from the American University, Department of Section of the situation, usually set up Accounting or accounting and financial system, often do not have a separate set of financial systems or audit system, the situation is similar with China. In addition, many U.S. universities are placed under financial discipline to the financial discipline or together with the financial discipline, which is the statistical information in the field of Finance, one of the reasons fewer topics.

4. in the topics of the field of accounting, the basic rationale of accounting

University of Illinois, was founded in 1867, accounting in 1921 began to recruit graduate students, ACLittleton professor opened the first graduate course, the school marks the beginning of graduate education in Accounting. 1938 University of Illinois Professor ACLittleton created the first in U.S. history doctorate in Accounting, from the beginning of the school has a long history of outstanding achievements, Dr. accounting education. By the year 2001, the school has trained 327 doctoral accounting, their number and quality high, called the U.S. and the world first. Accounting Department, University of Illinois with its foundation in accounting education in the power and innovations, accounting theory and the remarkable achievements of pioneering spirit, strong research and rigorous scholarship atmosphere enjoys a worldwide reputation, is considered outstanding in the United States and the world of accounting the cradle of scientists, year after year university accounting education in the United States ranked in the top. Analysis of the school's accounting doctoral education, especially doctoral thesis topics, to improve China's accounting standards of doctoral education is important.

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