This module equips learners with knowledge related to current situations and development trends in accounting research to help learners locate accounting research. This is a defining and oriented course for accounting studies built on the basis of summarizing contemporary accounting features and accounting development trends; synthesize accounting research contents and trends; introduce typical contemporary research models in each area of accounting expertise that have been published and forecasted in scientific researches. The knowledge of this module is presented in depth in each of the narrow professional areas of accounting such as financial accounting, management accounting, public accounting, accounting information systems, control and auditing.