An Analysis of the Attribute of Accounting Discipline from the Historical Process of Accounting Development ()
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ABSTRACT
Undeniably, in today all aspects of the social life are inseparable from the accounting, but the position of accounting was unclear, and the academic circles debated ceaselessly. When we can not see the direction clearly, we can take a look back at history. From the history of the development process of accounting, we can look for the clues of the attribute of accounting. The history would give us a new perspective of the researching.
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