The Image of the Development of Accounting Theory and Practi

[摘　要]：The Image of the Development of Accounting Theory and Practice Introduction As to the images of the development of accounting theory and practice, Davis have put forward in his article the images that have shaped accounting theory, present..

The Image of the Development of Accounting Theory and Practice

Introduction
As to the images of the development of accounting theory and practice, Davis have put forward in his article ‘the images that have shaped accounting theory’, presenting four kinds of images---historical record, descriptor of current economic reality, information system, and commodity1. I agree with his arguments, but I regard these as the basic images of accounting, while hereinafter, I will talk about the other point of view about the images in my opinion that have shaped the development of accounting theory and practice.

Where the various accounting images of my point view come from
The various images in financial accounting
Firstly, accounting is a tool for forecast and decision-making.
Secondly, accounting is control and coordination.
Thirdly, accounting is the information provider
In the end, accounting is a tool for assessment and evaluation.
Conclusion
Reference
1.  Davis, S.W.http://www.ukthesis.org/ Menon, K. and Morgan, G., The images that have shaped accounting theory, Accounting, Organizations and Society, Vol.7, No.4, 1982.
2.  Karl, Marx. Capital, 1867
3.  Shyam Sunder. Accounting and Control Theory. 1997.
4.  Wanda A. Wallace. Handbook of Internal Accounting Controls. 1991
5.  Marshall B. Romney, Paul J. Steinbart. Accounting Information Systems. 2005
6.  William R Kinney. Information Quality Assurance and Internal Control for Management Decision Making. 1999
7.  Christensen, P. O., G. A. Feltham and F. Sabac. 2003. Dynamic incentives and responsibility accounting: A comment. Journal of Accounting and Economics (August): 423-436