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D.-Y. Guo, “Accounting History Tutorials, Beijing: China financial and Economic publishing house, Vol. 1, 1998.11.

has been cited by the following article:

• TITLE: An Analysis of the Attribute of Accounting Discipline from the Historical Process of Accounting Development

  AUTHORS: Wei Cong

  KEYWORDS: Accounting; Accounting History; Economics; Management; Discipline Attribute

  JOURNAL NAME: iBusiness, Vol.5 No.3B, November 8, 2013

  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.