The Value and Application of Marxist Theory and Social Science Methodology in Accounting

Authors

  • Xin Yi
  • Yuwei Liu
  • Zhoupei Yang
  • Yulu Han

DOI:

https://doi.org/10.54097/kggtbz83

Keywords:

Marxist Theory, Social Science Methodology, Accounting, Application Value

Abstract

This paper explores the application value and practical significance of Marxist theory and social science methodology in accounting by analyzing the basic principles of Marxist theory and social science methodology, combined with the characteristics of accounting. It aims to provide new ideas and methods for accounting education and practice.

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References

[1] Wang, S. (2015). On Marx's Accounting Thought and its Contemporary Value. Theoretical Monthly, (2), 118-122.

[2] Zhou, H., Dai, D., Liu, J., et al. (2017). The dilemma of international accounting Standards and the improvement of Financial statements: the perspective of Marx's virtual capital theory. Social Sciences in China, (3), 4-25+204.

[3] Ouyang, Q. (2003). Accounting Theory Foundation Advancing with The Times -- Comment on Professor Hou Wenkeng's new book "A Study of Marx's Accounting Theory". Accounting Research, (2), 61.

[4] Li, X., & Fu, W. (2020). The embodiment and enlightenment of Marxist philosophical methodology in accounting research. Finance and Accounting Communication, (21), 22-24.

[5] Chu, J. (2020). The Essence of Accounting: Based on Hayek's spontaneous Order Principle and Marx's View of Bookkeeping. Finance and Accounting Monthly, (15), 77-83.

[6] Tu, Z., & Huang, H. (2000). Study on Applying Marxist Philosophy to guide Accounting Theory. Chinese Agricultural Accounting, (3), 4-5.

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Published

12-05-2025

Issue

Vol. 19 No. 2 (2025)

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.