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On Practice and Cognition of How to Perform International Scholarly Communication in the Area of Man-agement Accounting with Unique Chi-nese Characteristics

YU Xu- ying College of Management, Xiamen University (361005)  
This paper consists of three parts: Part one:"The guiding principle ofdiscipline building"explores that"take ourselves as the dominant factor, widely draw on the strong points of numerous schools, mix them and refine them, and finally to have a style of our own"that should be considered as the guiding principle to build up a new management accounting system with unique Chinese characteristics. Part two: "The guiding principle to perform international scholarly communi- cation"explores that the following three principles should be observed in order to perform international scholarly communi- cation successfully. Adhering to the principle of integrat- ing independency with opening to the outside world. Adhering to the principle of severity. Feeling neither inferior nor superior, protruding Chinese scholars’ elegant demeanour Part three:"Briefly retrospecting the course of performing international schol- arly communication over the past 20years"explores that this course maybe divided into 4 phases, i.e. the academic journey of icebreaking; protruding Chi- nese characteristics; protruding Chinese characteristics at deeper level; and the synthesized research results embodied in the papers that were completed in 2005.
【CateGory Index】: F233
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Chinese Journal Full-text Database 4 Hits
1 Liu Junru (Xiamen University,Xiamen Fujian 361005 );Relevance between Organization Innovation and Management Accounting Development[J];Communication of Finance and Accounting(Academy Version);2006-02
2 ;Innovations and Development of Management Accounting in the 21 st Century[J];JOURNAL OF HEBEI UNIVERSITY OF ECONOMICS AND TRADE;2000-01
3 Yu Xuying;On the Philosophic and Humanistic Characteristics Embodied in the Art of War by Sun Zi being Valuable Wisdom Sources of Modern Strategic Management in Enterprises[J];Accounting Forum;2007-01
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1 Yuanlue Fu Center for Accounting Studies of Xiamen University,Xiamen,Fujian,China 361005;Coordinating Mechanism of Strategic Cost Management of the E-Supply Chain and Cyber-Value Chain[A];[C];2012
2 Man Wang Ge Cao Dongbei University of Finance and Economics,Dalian,Liaoning,China 116023;Strategic Management Accounting Research Based on Value Chain[A];[C];2012
3 Yuanlue Fu (School of management/Center for Accounting studies of Xiamen University, P.R. China);Research on the Design Theory of Management Control Mechanism[A];[C];2012
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