The Impact of Accounting Policies and Methods on the Accounting Profession

Ke-Ying Li （ Tianjin Foreign Studies University, Tianjin, 300204, China ）

Abstract

Accounting policies and methods are core elements of accounting practice. Their selection and application directly influence the generation, processing, and reporting of accounting information, thereby exerting a profound impact on the accounting profession. With the continuous improvement of accounting standards, innovations in accounting methods, and rapid advancements in information technology, the accounting profession is facing unprecedented challenges and opportunities. This paper aims to explore the specific impacts of accounting policies and methods on the accounting profession, including enhancing the quality of accounting information, improving the professional skills of accountants, and promoting the development of accounting informatization.

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