Such disciplines as financial management,auditing,separated from the accounting diseipline system,have hecome anindependent professional,These two disciplines together with the original accounting diseipline,are liste...Such disciplines as financial management,auditing,separated from the accounting diseipline system,have hecome anindependent professional,These two disciplines together with the original accounting diseipline,are listed in business administration firstlevel discipline in the category of management,as the secondary discipline or professional.This paper argues that requirements are met now toset up the first level discipline of accounting professional(or class),and the three secondary discipline(or major):the accounting,financialmanagement,auditing,should be included into accounting first level discipline(or classes).Then,accounting will become first level disciplineparalleling with business administration first level.展开更多
文摘Such disciplines as financial management,auditing,separated from the accounting diseipline system,have hecome anindependent professional,These two disciplines together with the original accounting diseipline,are listed in business administration firstlevel discipline in the category of management,as the secondary discipline or professional.This paper argues that requirements are met now toset up the first level discipline of accounting professional(or class),and the three secondary discipline(or major):the accounting,financialmanagement,auditing,should be included into accounting first level discipline(or classes).Then,accounting will become first level disciplineparalleling with business administration first level.
