Accounting theory Conceptual Framework for Financial Accounting Accounting standard Comprison

Accounting environment Accounting theoretical system Accounting standards system

Accounting Information Disclosure Mandatory Accounting Information Disclosure Voluntary Accounting Information Disclosure Corporate Governance External Governance Circumstances

Accounting behavior Behavioural accounting Behavioural sciences

accounting education accounting experiment experiment teaching system

Accounting environment Accounting objective Presentation format of comprehensive income

Accounting information regulation Market failure Asymmetry information Accounting rent-seeking Regulation

Accounting Philosophy the Applied philophy in Accounting

administration responsible for payment

Attending responsible system

blood being responsible for nurturing body

Cause responsible for

criminal responsible age

Elements responsible for the preci- sion

hypoxia responsible element

main responsible body

Medical workers responsible for immunization

Non responsible vessel

owner’s responsible system

party responsible