The Status of Bookkeeping Agency Industry and Literature Review in China

Abstract

In recent years, scholars are increasingly concerned about the development of Bookkeeping Agency (BA) industry. The author analyzed and reviewed the fruits of the studies on BA industry. Present literatures show that, current contents focus mainly on analyzing the problems and coping strategies while lack the studies on the development patterns of the enterprises. Their studies are lacking of theoretical support. On base of the results of reviewing, the author brought forth the importance and necessity for BA industry to improve their development patterns and put forward some significant issues for scholars to dig deeper into the subject.